In June 1982, the Minister of Finance issued a White Paper proposing a major reform to the taxation of personal investment income. The two principal proposals were: a limited indexation of capital gains on equities and taxation only of the real gain; and the creation of indexed term deposits on...

The new economic order, or the information era, will do for human capital what the Industrial Revolution did for physical capital. Human capital and knowledge-based industries are emerging as the key to wealth creation. Ensuring all Canadians an opportunity to devlop skills is emerging as the...