In the 2016 budget the Department of Finance announced that it intended to review a number of tax expenditures with the objective of identifying and eliminating poorly targeted or inefficient tax measures. In this article, the authors discuss the concept and theory of tax expenditures and then...

In this article, Ken McKenzie presents calculations of the tax burden based on average wages in Canada's provinces and territories, using the methodology adopted by the Organisation for Economic Co-operation and Development in its Taxing Wages publication

Innovation is critical in the knowledge-based economy. It is generally accepted that governments have an important role to play in promoting innovative activity and R&D. Both the federal and provincial governments in Canada provide tax subsidies, and other forms of support, for R&D. Changes to...