A Question of Fairness: Time to Reconsider Income-Averaging Provisions

Summary:
Page Title:A Question of Fairness: Time to Reconsider Income-Averaging Provisions – C.D. Howe Institute
Article Title:A Question of Fairness: Time to Reconsider Income-Averaging Provisions
URL:https://cdhowe.org/publication/question-fairness-time-reconsider-income-averaging-provisions/
Published Date:October 12, 2017
Accessed Date:February 7, 2025

Canadians face an unfair tax penalty on swings in their income from year to year, according to a report released today by the C.D. Howe Institute. In A Question of Fairness: Time to Reconsider Income-Averaging Provisions, authors Daniel V. Gordon and Jean‐François Wen find the tax bite is worst for lower-income Canadians and small business owners.

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