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 ›
Taxation
Corporate Income Taxes in Canada: Revenue, Rates and Rationale
Reading Time: 7 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 ›
Social Security Contributions in Canada: Revenue, Rates and Rationale
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 ›
Personal Income Taxes in Canada: Revenue, Rates and Rationale
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 ›
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 ›
Efforts to Combat Snow Washing: Canada Moves Towards a Beneficial Ownership Registry
Reading Time: 4 minutes (Disponible en français : Lutte au blanchiment à la neige : les premiers pas du Canada vers un registre des bénéficiaires effectifs) Beneficial Ownership and Money Laundering When a criminal activity generates substantial profits, the individual or group involved inevitably attempts… Read More ›
Issues and Concerns Related to Digital Currencies
Reading Time: 5 minutes (Disponible en français : Enjeux et préoccupations liés aux monnaies numériques) This HillNote is the second of three on the topic of digital currencies. Part 1 of the series dealt with the taxation and regulation of digital currencies and part 3… Read More ›
Taxation and Regulation of Digital Currencies
Reading Time: 4 minutes (Disponible en français : Fiscalité et réglementation des monnaies numériques) This HillNote is the first of three on the topic of digital currencies. Part 2 of the series will deal with issues and concerns related to digital currencies and part… Read More ›