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The Cost to Canadians of Complying with Personal Income Taxes

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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 accountants and lawyers, and completing and submitting personal income-tax returns. The study is part of a larger Fraser Institute research project that aims to calculate the compliance burden of all taxes in Canada.


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