A net wealth tax for Canada is an intriguing but complex possibility. When most wealth took the form of immovable property, and tax administration was less sophisticated, net wealth taxes appealed to administrators because of the visibility of the tax base. This advantage has now largely...

Federal Finance Minister Jim Flaherty’s March 19 budget included important — and unexpected — proposals that would dramatically reshape income tax rules affecting foreign investment by Canadian corporations. The budget’s proposal to withdraw tax deductibility for interest expenses...

Three exploratory studies examined the relevance of a developmental model for approaching supervision of graduate students in evaluation studies. The developmental model described in this article includes three stages and eight developmental tasks within each stage. The studies found a...