Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs

Ottawa’s proposed changes for the tax treatment of income from passive investments in incorporated businesses will not achieve its goal of promoting fairness in the tax system, according to a report released today by the C.D. Howe Institute. In Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs, author Alexandre Laurin assesses the proposals from a fairness perspective and finds them lacking.