Tax Expenditures 2000
Notes to the Estimates/Projections

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See also:

• Tax Expenditures and Evaluations 2000.

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Table of Contents

Preface.

Chapter 1 - Framework and Methodology.

Benchmark for Tax Expenditures in the Personal and Corporate Income Tax Systems.

Features of the GST/HST Benchmark.

Calculation and Interpretation of the Estimates.

Developing Historical Estimates.

Developing Future Projections.

Comparison With Direct Expenditures.

Chapter 2 - 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 3 - Description of Corporate Income Tax Provisions.

Tax Rate Reductions.

Tax Credits.

Exemptions and Deductions.

Deferrals.

International.

Other Items.

Memorandum Items.

Chapter 4 - Description of Goods and Services Tax/Harmonized Sales Tax Provisions.

Zero-Rated Goods and Services.

Tax-Exempt Goods and Services.

Tax Rebates.

Tax Credits.

Memorandum Items.