A Narrative Dataset of Federal Tax Changes in Canada

This document builds a narrative dataset of all legislated tax changes for Canada for the years 1961-2014. We use various budget documents like the budget speech, budget plan, budget papers, and economic and fiscal updates to document all implemented tax changes. We record the description, size, motivation, and types of these tax changes. We use the reasoning behind each tax change to classify it as exogenous or endogenous based on whether the change was motivated by contemporaneous happenings in the economy