Saint John, Charlottetown and Montreal have the highest tax burdens on new business amongst major Canadian cities, according to a new C.D. Howe Institute report. In “The 2014 C.D. Howe Institute Business Tax Burden Ranking,” authors Adam Found, Benjamin Dachis and Peter Tomlinson conduct...

Working families with children in Canada face high tax hurdles that could dissuade them from earning extra income, according to a report released today by the C.D. Howe Institute. In “Treading Water: The Impact of High METRs on Working Families in Canada,” authors Alexandre Laurin and Finn...

(note: this report is in French) The Quebec Government's new tax plan - which would replace the across-the-board health contribution of $200 per taxpayer with large marginal tax increases on high-income earners as well as increased taxes on capital gains and dividends - may result in a...

A revenue-neutral tax swap would improve Alberta’s fiscal prospects, according to a report released today by the C.D. Howe Institute. In “The 8 Percent Solution: A Sensible Tax Compromise for Albertans,” authors Colin Busby and Alexandre Laurin propose a change that would better equip...

The 2013 British Columbia budget proposes a temporary 2.1 percentage point tax-rate increase on individual taxpayers earning more than $150,000, and a permanent 1 percentage point hike in the corporate income tax rate. Individual and corporate taxpayers will adjust their behaviour in response to...

Ontario faces a $19.7 billion unfunded liability at its Workplace Safety Insurance Board (WSIB) based on a fair-value accounting approach. In the report, the authors say the WSIB, which levies employer premiums intended to fund benefits for employees injured in the workplace, has a problem that...

Low income seniors face extremely heavy tax burdens across Canada, according to a new C.D. Howe Institute report. In “Who Loses Most? The Impact of Taxes and Transfers on Retirement Incomes,” authors Finn Poschmann and Alexandre Laurin show that seniors can be hit hard by taxes and benefit...