The correct option is B Paying taxes on the crops produced.
Irrigation canals were used to provide ample amounts of water to crops that were not near natural sources of freshwater. For the construction of the irrigation canals, the kings/emperors and the landowners were first required to grant permission to the farmer. People were then sourced as labourers from the village. Paying taxes for the crops produced happened only after the surplus food had been traded for money. Thus, it was not a step involved in the construction of irrigation canals.