The Canadian National Vimy Memorial , near Vimy , Pas-de-Calais , and the Beaumont-Hamel Newfoundland Memorial , near Beaumont-Hamel , France are ceremonially considered Canadian territory.  In 1922, the French government donated the land used for the Vimy Memorial "freely, and for all time, to the Government of Canada the free use of the land exempt from all taxes".  The site of the Somme battlefield near Beaumont-Hamel site was purchased in 1921 by the people of the Dominion of Newfoundland .  These sites do not, however, enjoy extraterritorial status and are thus subject to French law.
In Canada, local governments have been called "creatures of the province" because the authority of a local government derives solely from the provincial government. Provinces can create, merge, and dissolve local governments without the consent of the federal government or the people in the affected locality.  Alberta in particular dissolved and merged hundreds of local governments during the 1940s and 1950s as a consequence of the Great Depression . Other provinces have arbitrarily merged and annexed independent suburbs to major Canadian cities such as Toronto or Montreal without the approval of local voters.