Taxes and Tariffs
The Department of Finance Canada develops and evaluates federal tax policies and legislation in the areas of personal income tax, corporate income tax and sales and excise tax. The actual collection of taxes and interpretation of tax law are the responsibility of the Canada Revenue Agency (CRA). For information on tax collection, visit the CRA website.
The Department of Finance Canada also monitors our tariff policies and those of other nations, and it develops new policies that will best serve our economy.
- Tax Expenditures and Evaluations publication (all years)
- Tax Expenditures: Notes to the Estimates/Projections (2010) - PDF version [1 MB]
- Tax Evaluations and Research Reports
- Advisory Panel on Canada’s System of International Taxation (December 2008)
- Report of the Expert Panel for the Children's Fitness Tax Credit (October 26, 2006)
- Proposed Regulatory Changes in Support of Harmonized Provinces (October 6, 2006)
- Technical Advisory Committee on Tax Measures for Persons with Disabilities (2005)
- Technical Committee on Business Income Tax: Report and Working papers (1998)