Canadian constraints on political activity by charitable organizations have been based on traditional common-law distinctions between charitable activity and partisan political advocacy. This article evaluates proposals to expand tax preferences for political activities by charities and...

The author addresses the politics of business taxation and international tax competition as an interactive series of two- (and sometimes multi-) level games embedded in broader debates over international competition for investment and the distribution of fiscal costs and benefits within Canada....

"The Canadian government's pursuit of economic growth is central to its economic policy and to the nature of its relationship with the business community. The government depends on business investment for economic growth vital to the prosperity of citizens, the generation of tax revenues, and...