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…
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 investment per worker in Canada is at its worst level compared to the United States in more than a quarter century, according to a new C.D. Howe Institute report. In “Equipment Failure:…
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…
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.…
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…
