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  1. Tax Complexity in 2019: Can It be Tamed?

    Tax complexity matters to all Canadians, mostly owing to the considerable resources and time that families and businesses spend on compliance. Many of us incur substantial costs: time invested and money spent on professional legal and accounting services, ...

  2. 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 ...

  3. The Effect of Corporate Income and Payroll Taxes on the Wages of Canadian Workers

    A long held misperception in public policy debates is about who ultimately bears the bur-den of business taxes. The tax incidence is determined by the group that ultimately bears the burden of the tax, which can be different from the entity responsible ...

  4. Cost to Canadians of Complying with Personal Income Taxes, 2014

    This study builds on previous Fraser Institute research estimating the total compliance costs associated with Canada's tax system. It aims to estimate the cost of complying with the personal income tax system in 2012. It updates past estimates for ...

  5. 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 ...

  6. 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, ...

  7. 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 ...