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  1. At least 1.8 million Ontarians will pay more in income taxes

    Ontario’s recent budget is jammed packed with new policies ahead of the upcoming provincial election. But what’s missing is any sign that the government wants to improve its uncompetitive personal income tax (PIT) system. In fact, the ...

  2. The case for federal personal income tax reform in Canada

    On the 100th anniversary of Canada’s federal personal income tax (PIT), the federal government would be wise to consider reforming personal income taxes by eliminating several “tax expenditures” (tax credits, deductions and other special ...

  3. The high cost of raising revenue through Canada’s personal income tax

    The personal income tax (PIT) is the single largest source of revenue for Canadian governments, but it also has a major impact on the level and growth of personal income. The PIT influences a wide range of important economic decisions ...

  4. 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 ...