Archived - Government of Canada
Tax Expenditures  1999

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Table of Contents

Chapter 1 - Interpreting Tax Expenditures: A Guide

• What is a Tax Expenditure?
• Tax Expenditures Versus Tax Concessions
• The Canadian Approach
• International Comparisons
• Caveats
• What's New in the 1999 Report?*
• What is in the Report?

Chapter 2 - Estimates and Projections

• Table 1 - Personal income tax expenditures
• Table 2 - Corporate income tax expenditures
• Table 3 - GST Tax expenditures

Chapter 3 - Framework and Methodology

• Introduction
• Elements of Tax Expenditures in the Personal and Corporate Income Tax Systems
• Tax Expenditures in the Goods and Services Tax
• Calculation and Interpretation of the Estimates
• Developing Historical Estimates
• Developing Future Projections
• Comparison With Direct Expenditures

Chapter 4 - Description of Personal Income Tax Provisions

• Culture and Recreation
• Education
• Employment
• Family
• Farming and Fishing
• Federal-Provincial Financing Arrangements
• General Business and Investment
• Health
• Income Maintenance and Retirement
• Small Business
• Other Items
• Memorandum Items

Chapter 5 - Description of Corporate Income Tax Provisions

• Tax Rate Reductions
• Tax Credits
• Exemptions and Deductions
• Deferrals
• International
• Other Tax Expenditures
• Memorandum Items

Chapter 6 - Description of the Goods and Services Tax Provisions

• Zero-Rated Goods and Services.
• Tax-Exempt Goods and Services.
• Tax Rebates.
• Tax Credits.
• Memorandum Items.