Canadian residence affords people a very specific set of rights and responsibilities in the tax legislations in Canada. In the Income Tax Act, there are many other instances where a specific fact has tax consequences, however, none is more important than the fact of residence. This is...

Although immigration has become a major growth factor for Canadian labour force, there is little economic research on the effect of immigration on native-born Canadians' labour market performance. This paper examines the relationship between changes in the share of immigrants by sub-labour...