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Modernizing Business Taxation
Summary:
| Citation | Robin Boadway. 2016. Modernizing Business Taxation. ###. Toronto: C.D. Howe Institute. |
| Page Title: | Modernizing Business Taxation – C.D. Howe Institute |
| Article Title: | Modernizing Business Taxation |
| URL: | https://cdhowe.org/publication/modernizing-business-taxation/ |
| Published Date: | May 31, 2016 |
| Accessed Date: | April 30, 2026 |
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The Canadian corporate income tax system has a number of problems that call for fundamental reforms, starting with rethinking the main role of the system, according to a report from the C.D. Howe Institute. In “Modernizing Business Taxation,” authors Robin Boadway and Jean-François Tremblay put forward bold recommendations to increase the efficiency and fairness of corporate taxation in Canada.
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