In this article, the authors recount how Canadian governments have responded to the COVID-19 crisis through the economic measures announced between March 11 and May 15, 2020. Their analysis shows that Canadian governments have acted quite rapidly and that, by expanding emergency measures, they...

Tax systems are complex structures that can be difficult for individuals to navigate. Understanding the way taxes are calculated and liabilities are assessed matters a lot when personal saving for retirement and education, and much of the government's social policy apparatus, are closely...

The development and expansion of the digital economy is changing how companies interact with their customers and suppliers. Digital business models facilitate transactions between individuals and make it easier to conduct business abroad without the need for a physical presence. However, the...