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1. In the evolving trade debacle with the U.S, Ottawa must act

   The outlook for ongoing NAFTA negotiations grows dimmer by the day, notwithstanding the conciliatory statement by Mexico’s new president, Andres Manuel Lopez Obrador (known colloquially as AMLO). In a recent interview after exit polling ...

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. Major changes to Canada’s federal personal income tax—1917-2017

   As a result of the funding demands of the First World War, Canada’s federal government introduced both a personal and corporate income tax in 1917. The advent of the personal income tax in particular marked a significant shift in federal ...

5. 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 ...

6. Warning—Canada may get ‘trumped’ on taxes

   President Donald Trump’s joint address to the United States Congress yesterday should send a chill down the spine of Canadian policymakers. On tax policy, Trump said: My economic team is developing historic tax reform that will reduce ...