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1. Personal income taxes and the capital gains tax

   Numerous studies have demonstrated the high costs imposed on economies that maintain capital gains taxes, particularly those such as Canada that are relatively small and trade-oriented. The source of these costs is that capital gains ...

2. Using Cash Rebates for Tax Relief Without Risk

   Since 1994, Paul Martin's fiscal policies have eliminated the budget deficit which had threatened Canada with serious financial instability. His prudent budget forecasts and the use of a contingency reserve have restored public faith in the budget ...