Over two decades, Canada gradually made its tax regime highly competitive by lowering its federal-provincial corporate income tax rate and working to improve tax neutrality and broaden its corporate tax base. That has changed. Today, Canada's tax-policy emphasis seems to be on raising revenues...

In the past two weeks, Senate and House Republicans have put forward parallel mark-up bills in a step toward reform of the U.S. personal and corporate tax systems. The respective bills titled, “Tax Cuts and Jobs Act” (TCJA) are based on previous proposals put forward by Congressional...

Canada is already at a disadvantage with lagging growth and productivity even before the massive economic destruction caused by the COVID-19 pandemic. Before the pandemic hit, Canada’s corporate tax system was already becoming uncompetitive in attracting highly profitable investments relative...

Canada’s roads, bridges, wastewater treatment centres and sewer systems are already past their prime. On average, and across the country, these key elements of municipal infrastructure are now past the halfway point of their useful lifespans. In the next 10 to 15 years, Canadian cities will...

It can be easy for Canadians who appreciate the qualities of their country to overestimate the power that it also has to lure investment in a world where so many other destinations are competing for capital. Canadians can take pride in our political stability and our highly educated workforce,...