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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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Business Tax Burdens in Canada's Major Cities: The 2017 Report Card
December 6, 2017 - Adam Found and Peter Tomlinson

The best and worst major cities for business investment are identified in a new report from the C.D. Howe Institute. In “Business Tax Burdens in Canada’s Major Cities: The 2017 Report Card”...

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...

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...

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...

Equipment Failure: Feeble Business Investment Costs Canadians their Competitive Edge
March 24, 2017 - William B.P. Robson, Aaron Jacobs and Benjamin Dachis

Business investment per worker in Canada is at its worst level compared to the United States in more than a quarter century, according to a new C.D. Howe Institute report. In “Equipment Failure:...

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...

Rosalie Wyonch - It's 4-20. How's that Legalization Thing Going?
Intelligence Memos
From: Rosalie Wyonch To: Cannabis-Concerned Canadians Date: April 20, 2018 Re: It's 4-20. How's that Legalization Thing Going?  Two years ago, on April 20, Ottawa announced steps to legalize...
Kevin Milligan - Ottawa's Corporate Taxation Opportunity
Intelligence Memos
From: Kevin Milligan To: Bill Morneau, Minister of Finance Date: February 15, 2018 Re: Ottawa's Corporate Taxation Opportunity The US Congress finally passed the Tax Cut and Jobs Act (TCJA), the...
Pantaleo, Laurin - US Tax Reform Requires Immediate Action
Intelligence Memos
From: Nick Pantaleo and Alex Laurin To: Concerned Canadians Date: January 26, 2018 Re: US Tax Reform Requires Immediate Action The Republican Party’s major tax overhaul became effective, for the most...

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

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