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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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Business and Capital Taxation

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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...

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...

Ottawa Should Seize Opportunity to Reform Tax Rules for Charitable Donations
September 12, 2017 - Adam Aptowitzer

While controversy swirls around the federal government’s small business tax reform proposals, Ottawa has a significant opportunity to open a rich vein of wealth for Canada’s charitable sector and...

Business Tax Burdens in Canada’s Major Cities: The 2016 Report Card
December 13, 2016 - Adam Found and Peter Tomlinson

Calgary is increasingly lagging behind Saskatoon, which has the most competitive overall business tax environment among the largest cities in each Canadian province, according to a new C.D. Howe...

Modernizing Business Taxation
May 31, 2016 - Robin Boadway and Jean-François Tremblay

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...

A Crisis of Capital: Canadian Workers Need More Tools, Buildings and Equipment
December 16, 2015 - Aaron Jacobs, Benjamin Dachis and William B.P. Robson

For the first time since the 2008-2009 economic crisis and recession, capital investment by business has declined, according to a new C.D. Howe Institute report. In “A Crisis of Capital: Canadian...

The good and the bad of Morneau’s tax tweaks - Globe and Mail Op-Ed
Op-Ed
The federal government's proposed changes to the tax treatment of "passive" investment income in small business were among the most criticized elements of the consultation paper released last July....
Alexandre Laurin - Ottawa Off-Target with Tax Proposals For Passive Investments in Business
Intelligence Memos
From: Alexandre Laurin To: Bill Morneau, Minister of Finance Date: October 6, 2017 Re: Ottawa Off-Target with Tax Proposals For Passive Investments in Business Ottawa’s proposed changes for the tax...
Kevin Dancey - Corporate Tax Rates: Fake News Alert!
Intelligence Memos
From: Kevin Dancey To: Federal and Provincial Ministers of Finance Date: March 21, 2017 Re: Corporate Tax Rates: Fake News Alert! For years, corporate income tax (CIT) rates have come down around the...

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