Archived - Technical Committee on Business Taxation Report

Archived information

Archived information is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.

To access a Portable Document Format (PDF) file you must have a PDF reader installed. If you do not already have such a reader, there are numerous PDF readers available for free download or for purchase on the Internet.

The views and recommendations put forward in this report are those of the Technical Committee on Business Taxation, and do not necessarily reflect the views of the Minister or Department of Finance.

Related documents:

Report in Brief

Table of Contents


Balancing Competing Objectives.

The Role of Business Taxes in the Overall System.

Deficiencies in the Current Business Tax Structure.

The Committee's Overall Perspective: Neutrality with Internationally Competitive Tax Rates.

A More Neutral Business Income Tax System – Lower Rates and a Broader Base.

Moving Towards the User Pay Principle.

Compliance and Enforcement.

Improving the Co-ordination of Federal-Provincial Tax Policies.

The Impact of our Recommendations.


Technical Committee on Business Taxation - Members.

April 6, 1998.