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Archived - Tax Expenditures and Evaluations 2010
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Table of Contents
Canadian Firms Financed by Taxable Canadian Residents—Historical Perspective
Tax Burden on Investment in Canada by Group of Seven (G-7) Residents
Annex 1—Tax Rates Used in the Calculation of Total Tax Burdens
Annex 2—Effective Tax Rate on Capital Gains
The Elasticity of Taxable Income: Definition, Previous Studies and Key Methodological Issues
The Response of Individuals to Changes in Canadian Marginal Tax Rates in the Late 1990s and Early 2000s
Annex 1: Literature Review
Annex 2: Description of Estimation Methodology
Chapter 1 – Framework and Methodology
Chapter 2 – Description of Personal Income Tax Provisions
Chapter 3 – Description of Corporate Income Tax Provisions
Chapter 4 – Description of Goods and Services Tax Provisions
PDF Version - [754 KB]