The purpose of this paper is to examine the quantitative issues involved in a flat-rate tax system and to determine what would be the effects of the adoption of such a system in Canada. Evidently, many of the problems involved in the adoption of such a system are political and involve the activities of pressure groups, and special interests. It is not the intention of this paper to consider the political ramifications of a flat-rate tax. Moreover, this paper should be regarded as a preliminary assessment rather than the final word.