The introduction of the VAT in Canada, initially in the form of the federal GST in 1991, did not signify a major change … in Canada unlike in other countries is generally quoted separately (like retail sales taxes in the US) and hence highly … is to examine in some detail and with some new evidence the incidence of Canada's sales and excise taxes, a question that …

balance and interprovincial redistribution, which invites Canada to address basic questions regarding the design of the …I want to link the debate over redistribution in the Canadian federation to the growing debate over vertical fiscal … challenge a nation-building project understood to include the building of strong regional communities, including in rural Canada …