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  1. Ottawa using bounty of robust growth to simply boost spending

    The recently-released 2018 federal budget calls for growth in both spending and revenues. Between 2017-18 and 2022-23, total revenues are forecast to grow from $309.6 billion to $373.9 billion—an increase of 21 per cent. After a three ...

  2. Canada’s income tax started small but grew much larger over 100 years

    Appeared in the Globe and Mail, April 27, 2017 As the tax deadline looms, it’s worth reviewing a brief history of Canada’s federal income tax, to see how far we’ve come and where we might be going in terms of the income taxes we send to Ottawa. Along with ...

  3. 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 ...

  4. There’s a rate of taxation that maximizes revenues—the Liberal tax plan may eclipse that rate range

    The newly-elected federal Liberals plan to raise taxes on the top one per cent of Canadian income-earners by raising the top federal marginal income tax rate from 29 per cent to 33 per cent on Canadians earning more than $200,000. ...