About the C.D. Howe Institute

The C.D. Howe Institute is an independent not-for-profit research institute whose mission is to raise living standards by fostering economically sound public policies. Widely considered to be Canada's most influential think tank, the Institute is a trusted source of essential policy intelligence, distinguished by research that is nonpartisan, evidence-based and subject to definitive expert review.

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Fiscal and Tax Policy

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This research area covers the impact of revenue-raising measures, fiscal balances and debts of governments, and the broad choices they make among major spending areas. It includes evaluating the ability of government policies, programs and agencies to deliver on their objectives.

Rethinking Limits on Tax-Deferred Retirement Savings in Canada
November 7, 2017 - William B.P. Robson
Ottawa should raise contribution limits for savers in RRSPs and defined-contribution plans, according to a new C.D. Howe Institute report. In Rethinking Limits on Tax-Deferred Retirement Savings in...
Flying Below the Radar: The Harmful Impact of Ontario’s Business Property Tax
November 2, 2017 - Adam Found
Ontario should abolish its harmful business property tax to remove an invisible, heavy burden on business, according to a report from the C.D. Howe Institute. In “Flying Below the Radar: The Harmful...
A Question of Fairness: Time to Reconsider Income-Averaging Provisions
October 12, 2017 - Daniel V. Gordon and Jean-Francois Wen
Canadians face an unfair tax penalty on swings in their income from year to year, according to a report released today by the C.D. Howe Institute. In A Question of Fairness: Time to Reconsider Income...
Off Target: Assessing the Fairness of Ottawa’s Proposed Tax Reforms for “Passive” Investments in CCPCs
October 5, 2017 - Alexandre Laurin
Ottawa’s proposed changes for the tax treatment of income from passive investments in incorporated businesses will not achieve its goal of promoting fairness in the tax system, according to a report...
Ottawa Should Seize Opportunity to Reform Tax Rules for Charitable Donations
September 12, 2017 - Adam Aptowitzer
While controversy swirls around the federal government’s small business tax reform proposals, Ottawa has a significant opportunity to open a rich vein of wealth for Canada’s charitable sector and...
The Knowledge Deficit about Taxes: Who It Affects and What to Do About It
July 5, 2017 - Antoine Genest-Grégoire, Luc Godbout and Jean-Herman Guay
The public’s knowledge gap on taxes leads to higher rates of tax avoidance, undermines trust in the government, and causes lower use of social programs, according to a new report from the C.D. Howe...
Almos Tassonyi  - Provincial "Education" Property Taxes
Intelligence Memos
From: Almos Tassonyi To: Concerned Ontario Businesses Date: November 15, 2017 Re: Provincial "Education" Property Taxes In 1998, the province took over complete responsibility for education finance...
William B.P. Robson - The “Factor of Nine” Crushes Retirement Saving Opportunities – Let’s Pension it Off
Intelligence Memos
From: William B.P. Robson To:  Canadians Struggling to Save for Retirement Date: November 13, 2017 Re: The “Factor of Nine” Crushes Retirement Saving Opportunities – Let’s Pension it Off Ottawa...
Kevin Milligan - Lessons for Canada in Republican Tax Plan
Intelligence Memos
From: Kevin Milligan To: Concerned Canadians Date: November 08, 2017 Re: Lessons for Canada in Republican Tax Plan The tax reform debate in the United States is taking firmer shape in recent weeks,...
Le défi budgétaire de la population vieillissante : planifier les coûts des soins de santé au Québec
Research
Les Québécois traînent un fardeau fiscal évalué à 682 milliards de $, c.-à-d. les impôts additionnels qui devront être prélevés au cours du prochain demi-siècle pour faire face à l’augmentation des...
La gestion des coûts des soins de santé pour une population vieillissante : le défi fiscal que le Québec n’a pas encore relevé
Research
Les Québécois portent un lourd fardeau financier de 768 milliards de dollars – la facture d’impôt la plus élevée pour l’augmentation des dépenses de santé au cours du prochain demi-siècle – et...
Op-Ed
Publié dans Les Affaires le 22 Octobre 2012 Par Alexandre Laurin Le maintien de la contribution santé rendue «progressive» et financée par une légère hausse d'impôt, selon l'annonce du ministre des...
06 Dec 2017
Dec
06
  • Toward Federal Tax Reform: The View from Ottawa
Roundtable Luncheon with Perrin Beatty, Michael Wolfson and Mike Runia
Ottawa
Wednesday, December 6, 2017, 12:00 pm to 1:30 pm
23 Nov 2017
Nov
23
  • Inside Access: The Fiscal Implications of Canadians’ Working Longer
Conference Call with Colin Busby, Associate Director, Research, C.D. Howe Institute
Conference Call
Thursday, November 23, 2017, 3:00 pm to 3:30 pm
09 Nov 2017
Nov
09
  • Inside Access: Rethinking Limits on Tax-Deferred Retirement Savings in Canada
Conference Call with William Robson, President and Chief Executive Officer, C.D. Howe Institute
Conference Call
Thursday, November 9, 2017, 3:00 pm to 3:30 pm

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© 2014 C.D. Howe Institute. All Rights Reserved.