Canada's charities are increasingly looking at ways to finance their non-profit activities through business income – in areas directly related to their charitable missions, and in areas that are not. Current legislation limits public foundations and charitable organizations to operating...

Since the advent of the Internet, numerous media organizations have been forced to adopt new business models and convert into not-for-profit start-ups or hybrid entities. However, not-for-profit news organizations have faced an important challenge: outdated legal frameworks that were not...

While controversy swirls around the federal government's small business tax reform proposals, Ottawa has a significant opportunity to open a rich vein of wealth for Canada's charitable sector and simultaneously increase tax planning options for owners of private company shares and real estate,...

Canadian charities need a new regulatory system. Currently, charities are regulated primarily at the federal level by the Canada Revenue Agency (CRA). But because charities, by virtue of the donation tax credit, can reduce the tax base, the CRA’s regulating them conflicts with its mandate to...

When provinces raise royalties charged on oil and gas production, the result can be less, not more tax revenues. The authors show how resource-rich provinces would be better off relying more on auctions for exploration and development rights and relying less on royalties levied on output. Oil...

When politicians consider intervening in labour disputes, they should also consider the long-term, potentially unintended results of such action. In this study, the authors investigate the lessons from previous government legislative interventions, whether through compulsory arbitration,...

Numerous provinces and municipalities across Canada levy Land Transfer Taxes (LTTs). An LTT is a charge paid to a municipality or provincial government, upon the sale or transfer of real estate or similar immovable object. LTTs can be expensive, and make up a significant portion of the expenses...

After several years of relatively robust performance, Canada is lagging its peers in business investment growth, according to a new report by the C.D. Howe institute. In "Equipping Canadian Workers: Business Investment Loses a Step against Competitors Abroad," authors Benjamin Dachis and William...