elsewhere in Canada. A natural comparative measure of the property tax burden across markets is the ratio of property tax to …

annual wealth tax as part of Canada's tax system. To do so, we review current received wisdom on the elements of a good tax …

with the personal and business tax system in Canada. An additional $6.6 billion was collectively spent by governments … across the country administering the tax system. Should Canada choose to embark on fundamental tax reform, this could reduce …