personal taxes – Finances of the Nation

Pathways to reform of capital gains taxation in Canada

Posted on March 9, 2023 by Jonathan Rhys Kesselman

This commentary, an executive summary of a full report. considers the case for increasing taxes on capital gains in Canada and the implications for the upcoming reform of the alternative minimum tax (AMT), slated for release in the 2023 federal budget. Read this articlePathways to reform of capital gains taxation in Canada→

Canada should harmonize tax credits to enhance fairness and efficiency

Posted on July 26, 2021 by Robin Boadway and Katherine Cuff

Our proposal represents an incremental step in the direction of a basic income guarantee. Harmonizing the main income tax credits, making the base and tax-back rate suitably progressive, and ensuring they are all refundable would form the basis for a modest basic income. Read this articleCanada should harmonize tax credits to enhance fairness and efficiency→