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The C.D. Howe Institute is an independent not-for-profit research institute whose mission is to raise living standards by fostering economically sound public policies. Widely considered to be Canada's most influential think tank, the Institute is a trusted source of essential policy intelligence, distinguished by research that is nonpartisan, evidence-based and subject to definitive expert review.

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Fiscal and Tax Policy

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This research area covers the impact of revenue-raising measures, fiscal balances and debts of governments, and the broad choices they make among major spending areas. It includes evaluating the ability of government policies, programs and agencies to deliver on their objectives.

Business Tax Burdens in Canada's Major Cities: The 2017 Report Card
December 6, 2017 - Adam Found and Peter Tomlinson
The best and worst major cities for business investment are identified in a new report from the C.D. Howe Institute. In “Business Tax Burdens in Canada’s Major Cities: The 2017 Report Card” authors...
The Fiscal Implications of Canadians’ Working Longer
November 21, 2017 - William B.P. Robson, Colin Busby and Aaron Jacobs
Canada’s greying workforce will spell big fiscal trouble for future taxpayers, according to a new C.D. Howe Institute report. In “The Fiscal Implications of Canadians’ Working Longer,” authors...
Rethinking Limits on Tax-Deferred Retirement Savings in Canada
November 7, 2017 - William B.P. Robson
Ottawa should raise contribution limits for savers in RRSPs and defined-contribution plans, according to a new C.D. Howe Institute report. In Rethinking Limits on Tax-Deferred Retirement Savings in...
Flying Below the Radar: The Harmful Impact of Ontario’s Business Property Tax
November 2, 2017 - Adam Found
Ontario should abolish its harmful business property tax to remove an invisible, heavy burden on business, according to a report from the C.D. Howe Institute. In “Flying Below the Radar: The Harmful...
A Question of Fairness: Time to Reconsider Income-Averaging Provisions
October 12, 2017 - Daniel V. Gordon and Jean-Francois Wen
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...
Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs
October 5, 2017 - Alexandre Laurin
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...
Dachis, Tombe - The Full Costs of Carbon Pricing to Households
Intelligence Memos
To: Canadian Consumers and Taxpayers From: Benjamin Dachis and Trevor Tombe Date: December 5, 2017 Re: The Full Costs of Carbon Pricing to Households Governments across Canada are getting serious...
 Ian Irvine - Pot Taxes: Let’s Curb Our Enthusiasm
Intelligence Memos
From: Ian Irvine To: Concerned Canadians Date: November 29, 2017 Re: Pot Taxes: Let’s Curb Our Enthusiasm Tax revenues from a fully operational legalized marijuana market should amount to a fraction...
Konrad von Finckenstein - It Is Long Past Time to Align the GST with our Cultural Trade Policies
Intelligence Memos
From: Konrad von Finckenstein To:  To Bill Morneau, Minister of Finance Date: November 28, 2017 Re: It Is Long Past Time to Align the GST with Our Cultural Trade Policies It is a longstanding aim of...
Le défi budgétaire de la population vieillissante : planifier les coûts des soins de santé au Québec
Research
Les Québécois traînent un fardeau fiscal évalué à 682 milliards de $, c.-à-d. les impôts additionnels qui devront être prélevés au cours du prochain demi-siècle pour faire face à l’augmentation des...
La gestion des coûts des soins de santé pour une population vieillissante : le défi fiscal que le Québec n’a pas encore relevé
Research
Les Québécois portent un lourd fardeau financier de 768 milliards de dollars – la facture d’impôt la plus élevée pour l’augmentation des dépenses de santé au cours du prochain demi-siècle – et...
Op-Ed
Publié dans Les Affaires le 22 Octobre 2012 Par Alexandre Laurin Le maintien de la contribution santé rendue «progressive» et financée par une légère hausse d'impôt, selon l'annonce du ministre des...
14 Dec 2017
Dec
14
  • Inside Access: Business Tax Burdens in Canada’s Major Cities: The 2017 Report Card
Conference Call with Adam Found, Course Instructor, Department of Economics, Trent University and Peter Tomlinson, Sessional Lecturer, Department of Economics, University of Toronto
Conference Call
Thursday, December 14, 2017, 4:00 pm to 4:30 pm
06 Dec 2017
Dec
06
  • Toward Federal Tax Reform: The View from Ottawa
Roundtable Luncheon with Perrin Beatty, Mike Runia and Michael Wolfson
Ottawa
Wednesday, December 6, 2017, 12:00 pm to 1:30 pm
30 Nov 2017
Nov
30
  • Inside Access: Fuzzy Finances: Grading the Financial Reports of Canada’s Municipalities
Conference Call with William Robson, President and Chief Executive Officer, C.D. Howe Institute and Benjamin Dachis, Associate Director, Research, C.D. Howe Institute
Conference
Thursday, November 30, 2017, 3:00 pm to 3:30 pm

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© 2014 C.D. Howe Institute. All Rights Reserved.

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© 2014 C.D. Howe Institute. All Rights Reserved.