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  1. 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 ...

  2. 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 ...

  3. Compliance and Administrative Costs of Taxation in Canada

    Compliance costs refer to the costs incurred by individuals and businesses in complying with tax laws and regulations. Administrative costs include the expenses incurred by governments to manage and maintain the tax system. The are all too often neglected ...