In this article, John Lester describes the federal tax expenditures database developed as part of the Finances of the Nation data portal. He also uses the database to analyze trends in federal tax expenditures over a 21-year period ending in 2019 and to identify the beneficiaries and the...

In this chapter, I set out an approach for evaluating or assessing tax expenditures as part of an expenditure management system. I also make some recommendations on how tax expenditures should be included in one-off spending-control initiatives, and I discuss the merits of selected Canadian...

The federal government implemented a new expenditure management system in 2007. Under the new system, departments are required to review programs on a four-year cycle to determine if they are aligned with federal responsibilities and priorities, if they are efficiently delivered and if they are...