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The Study in Brief In the fall of 2023, the Alberta government released a report proposing the creation of an Alberta Pension Plan (APP) funded initially by the province’s withdrawal from the Canada Pension Plan, taking with it $334 billion in assets.   This E-Brief examines the financial assumptions of the proposed APP, assesses their reasonableness, and outlines the risks and…

Double the Pain: How Inflation Increases Tax Burdens by William B.P. Robson and Alexandre Laurin Inflation and taxation are a painful combination. Money losing its purchasing power hurts on its own, but tax provisions that ignore inflation can multiply the pain for earners, savers, and recipients of benefit programs as well. This E-Brief identifies problematic interactions between inflation and…

Christopher Ragan, Special To The Financial Post · Feb. 17, 2011 The Canadian government will soon unveil two crucial economic documents: the annual budget and a renewal of the inflation-targeting agreement with the Bank of Canada. The budget will appear in March and, if past history is a guide, it will likely contain the government's intentions for the new inflation-targeting agreement.…

The Study In Brief Due to rapid digitalization across the economy and an aging population, Canada faces digital and STEM skills shortages. The COVID-19 pandemic has also intensified the need for digital and STEM skills and contributed to the existing shortages. These skills shortages can hurt businesses and affect economic growth. To respond, Canada needs to increase its supply of people with…

Less for Ottawa, More for Canadians: The C.D. Howe Institute’s 2024 Shadow Budget The federal government’s 2023 Fall Economic Statement confirmed a troubling lack of concern about fiscal excess. It presented no credible plan to lower spending and borrowing to levels that would ensure fiscal sustainability and make room for tax changes to boost Canada’s stagnating productivity and living…

The Study In Brief  This E-Brief analyzes the expected fiscal and behavioural consequences of the significant reforms proposed for the Alternative Minimum Tax (AMT) in the 2023 federal budget.  The 2023 budget asserts that the “AMT will more precisely target the very wealthy.” Our findings indicate that the new AMT regime will primarily fall on individuals who report occasional…