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Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs
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Citation | Laurin Alexandre. 2017. "Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs". Research. Toronto: C.D. Howe Institute |
Page Title: | Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs – C.D. Howe Institute |
Article Title: | Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs |
URL: | https://cdhowe.org/publication/target-assessing-fairness-ottawas-proposed-tax-reforms-passive-investments-ccpcs/ |
Published Date: | October 5, 2017 |
Accessed Date: | March 21, 2025 |
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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.
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