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Canadians spend billions complying with complex personal income tax system
Appeared in the Financial Post, April 27, 2017 With the tax-filing deadline just around the corner, it’s worth reflecting on how much the personal income tax (PIT) has changed since it was first introduced 100 years ago. For example, Ottawa now collects ...
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Compliance costs and complexity in Canada’s personal income tax
It’s clear that much has changed since the personal income tax (PIT) was first introduced in 1917. Governments now rely significantly more on this revenue source than they did then. For instance, the federal government now relies on the ...
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Measuring Personal Income Tax Complexity in Canada
Canadian families and businesses incur significant costs complying with the tax system. Those costs include direct spending on items such as accountants, lawyers, and computer software, as well as the financial cost of the time it takes to compile the ...
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Measuring Tax Complexity in Canada
Canadian families and businesses incur significant costs complying with the tax system. Those costs include direct spending on items such as accountants, lawyers, and computer software, as well as the financial cost of the time it takes to compile the ...
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The Compliance and Administrative Costs of Taxation in Canada 2013
There are a number of economic costs associated with taxes, some of which unfortunately, are almost always ignored or misunderstood. The direct and most visible cost of taxes is simply the tax itself. It is the amount of earnings that individuals or ...
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Prefilled Personal Income Tax Returns
The genesis of this set of five papers on prefilled (or pre-populated) personal income tax returns was the observation that the Québec government had initiated in December 2007 a prefilled personal income tax program. A target group of 100,000 tax filers, ...
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The Cost to Canadians of Complying with Personal Income Taxes
This study examines the compliance costs of Canada's personal income-tax system. That is, it examines all of the costs, time, and effort associated with preparing personal income-tax returns including buying tax software, hiring professionals such as ...