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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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Business and Capital Taxation

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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...

Business Tax Burdens in Canada’s Major Cities: The 2016 Report Card
December 13, 2016 - Adam Found and Peter Tomlinson

Calgary is increasingly lagging behind Saskatoon, which has the most competitive overall business tax environment among the largest cities in each Canadian province, according to a new C.D. Howe...

Modernizing Business Taxation
May 31, 2016 - Robin Boadway and Jean-François Tremblay

The Canadian corporate income tax system has a number of problems that call for fundamental reforms, starting with rethinking the main role of the system, according to a report from the C.D. Howe...

A Crisis of Capital: Canadian Workers Need More Tools, Buildings and Equipment
December 16, 2015 - Aaron Jacobs, Benjamin Dachis and William B.P. Robson

For the first time since the 2008-2009 economic crisis and recession, capital investment by business has declined, according to a new C.D. Howe Institute report. In “A Crisis of Capital: Canadian...

Business Tax Burdens in Canada’s Major Cities: The 2015 Report Card
November 24, 2015 - Adam Found, Benjamin Dachis and Peter Tomlinson

Saint John, Charlottetown, and Montreal have the highest tax burdens on new business investment amongst major Canadian cities, according to a new C.D. Howe Institute report. In “Business Tax...

Small Business Preferences as a Barrier to Growth: Not so Tall After All
May 20, 2015 - Benjamin Dachis and John Lester

Small business tax breaks do not create significant barriers to growth, but they still come with a high cost, says a report released today by the C.D. Howe Institute. In “Small Business...

Kevin Dancey - Corporate Tax Rates: Fake News Alert!
Intelligence Memos
From: Kevin Dancey To: Federal and Provincial Ministers of Finance Date: March 21, 2017 Re: Corporate Tax Rates: Fake News Alert! For years, corporate income tax (CIT) rates have come down around the...
Laurin and Thivierge - Capital Gains Widely Enjoyed, Not Just by Top Earners
Intelligence Memos
From: Vincent Thivierge and Alex Laurin To: The Honourable Bill Morneau, Minister of Finance Date: March 17, 2017 Re: Capital Gains Widely Enjoyed, Not Just by Top Earners Rumours abound that Ottawa...
Wyonch, Robson & Laurin - Why the Small Business Deduction Should be a Young Business Deduction
Intelligence Memos
From: Rosalie Wyonch, Bill Robson, and Alex Laurin To: The Honourable Bill Morneau, Minister of Finance Date: February 28, 2017 Re: Why the Small Business Deduction Should be a Young Business...

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

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