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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. Compliance costs and complexity in Canada’s personal income tax

   It’s clear that much has changed since the personal income tax (PIT) was first introduced in 1917. Governments now rely significantly more on this revenue source than they did then. For instance, the federal government now relies on the ...

3. Measuring Personal Income Tax Complexity in Canada

   Canadian families and businesses incur significant costs complying with the tax system. Those costs include direct spending on items such as accountants, lawyers, and computer software, as well as the financial cost of the time it takes to compile the ...

4. Compulsory Government Pensions vs. Private Savings: The Effect of Previous Expansion to the Canada Pension Plan

   In recent years, there has been a strong push to expand the Canada Pension Plan (CPP). Ontario has already set out a plan to create an additional mandatory provincial program mirroring the CPP called the Ontario Retirement Pension Plan (ORPP), which is ...

5. Measuring Tax Complexity in Canada

   Canadian families and businesses incur significant costs complying with the tax system. Those costs include direct spending on items such as accountants, lawyers, and computer software, as well as the financial cost of the time it takes to compile the ...