Using new time-series data for the size of the Canadian underground economy, the relationship between unreported and measured GDP in that country is examined. Granger causality tests are conducted, with a proper allowance for the non-stationarity of the data. It is found that there is clear...

There has been an increasing reliance on the user-pay model to fund municipal infrastructure in Canada. User fees as a source of own-source municipal revenue have more than tripled since 1965 (Tindal et al. 2012, p. 262). However, the application of the user-pay model is constrained by two...

User fees have become increasingly relied upon by municipal governments in Canada to fund municipal services, yet little information exists about how to design and implement a user fee. This book provides a useful source of technical and non-technical guidance for Canadian municipal officials,...

Since March 2020, the COVID-19 pandemic has significantly disrupted Canada’s labour market. Following the mandated closures of schools, daycares and “non-essential” businesses in every province, a large and immediate unemployment shock was documented across the country. While signs of...

The Canada Emergency Response Benefit (CERB) was a temporary cash transfer program for workers who had reduced earnings due to the COVID-19 pandemic over the period of March 15 and October 2, 2020. While the benefits of getting the CERB out the door as quickly as possible should not be...

In Canada, the tax system is not used just to raise revenue; it is also an important instrument for achieving various social policy objectives. As a result, the tax system has become closely intertwined with the income support system; it now serves as the delivery mechanism for many key income...