<time datetime="2022-05-31T00:00:01-04:00">May 31, 2022</time>

The Study In Brief

The 2022 federal budget launched consultations on the implementation of new proposed rules for a Global Minimum…

<time datetime="2022-04-05T00:00:01-04:00">April 5, 2022</time>

Summary

The key argument in favour of an Intellectual Property (IP) Box, which taxes the…

<time datetime="2021-05-18T00:00:01-04:00">May 18, 2021</time>

Closing Ottawa’s Tax Gap Not a Silver Bullet Post-COVID

  • Canada Revenue Agency efforts to close the tax gap between paid and unpaid taxes could raise an estimated $3…
<time datetime="2020-09-03T00:01:00-04:00">September 3, 2020</time>

CRA Auditor Incentives Raise Fairness Concerns

  • Authors Kenneth Klassen and Nick Pantaleo explore the pressure on the CRA to raise more tax revenues, as well as assess…
<time datetime="2020-04-23T00:01:00-04:00">April 23, 2020</time>

Best and Worst Major Cities for Business Tax Burdens

  • The best and worst major Canadian cities for business investment as measured by overall tax burden are identified…
Intelligence Memos
To: Canadian Fiscal Observers From: Munir A. Sheikh Date: January 30, 2024 Re: The Question isn’t “Do we need tax reform?” It is “What kind?” Fifty years ago, the Carter…
Op-Ed
Tucked into the 500-page Notice of Ways and Means Motion Finance Minister Chrystia Freeland released last month is an insidious measure that urgently needs to be withdrawn. First announced…
Intelligence Memos
From: Jeremy M. Kronick and William B.P. Robson To: Finance Ministers and Critics Date: September 19, 2023 Re: Easy Populist Targets Lead to Bad Policy In public policy, as in…
Op-Ed
Même si le fardeau des impôts payés par les entreprises est ultimement porté par des personnes – actionnaires, employés et consommateurs –, le sens commun exige que les compagnies fassent leur part…