canadian tax code

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Canada’s tax code is too complicated—even for CRA officials

In 1917, the Income Tax Act contained 3,999 words—by 2016, it ballooned to 1,029,042 words.


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There’s a right way and a wrong way to attract businesses to your city

Vancouver, along with dozens of other cities, is trying to attract Amazon’s second North American headquarters.


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A profound, if partial, consensus on taxes and economic incentives seemed to be reached amongst the main political parties in Canada that has been almost completely ignored. The consequences for policy are remarkable if this consensus is properly understood and broadly applied.