Reading Time: 6 minutes Disponible en français. Governments finance the goods and services that they provide in various ways, including through taxing, investing and borrowing activities. The first of these activities – taxation – can take several forms. In Canada, sources of funds that… Read More ›
Income taxes
Executive Summary – Canada’s Retirement Income System
Reading Time: 2 minutes (Disponible en français : Résumé – Le système de revenu de retraite du Canada) The purpose of Canada’s retirement income system is twofold: to alleviate poverty among seniors and to help seniors who are better off to avoid significant declines in living standards when… Read More ›
Executive Summary – How Do Digital Multinationals Legally Avoid Tax in Canada?
Reading Time: 2 minutes (Disponible en français : Résumé – Comment les multinationales du numérique échappent-elles légalement à l’impôt au Canada?) According to the Organisation for Economic Co-operation and Development (OECD), multinational enterprises are using increasingly aggressive practices to reduce the amount of tax… Read More ›