Federal tax expenditures
Information about federal tax expenditures, estimates of their fiscal cost, and reports that evaluate federal tax measures.
Report on Federal Tax Expenditures
Provides detailed information about federal tax expenditures and estimates of their fiscal cost. Includes measures related to income tax (corporate and personal) and the Goods and Services Tax (GST). This report also contains tax evaluations and research papers and was formerly called Tax Expenditures and Evaluations.
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Evaluations and research reports
Reports that evaluate federal tax measures, examining their effectiveness and impact on Canadians and the economy.
- GBA Plus: Analysis of the Federal Tax System and Income Distribution Across Diverse Population Groups in Canada (2026)
- Evaluation of the Canada Child Benefit (2026)
Archived
- GBA Plus of Federal Tax Expenditures: Considering New Identity Factors Using Data from the Census of Population (2025)
- Spouse or Common-Law Partner Credit and Eligible Dependant Credit: A Profile of Claimants and Beneficiaries (2025)
- Gender-Based Analysis Plus of Federal Tax Expenditures Related to Pension and Retirement Savings Plans (2024)
- Evaluation of the Rollovers of Investments in Small Businesses (2024)
- Medical Expense Tax Credit: A Statistical Analysis of Claims and Benefits (2024)
- Gender-Based Analysis Plus of Tax Expenditures: A Closer Look at Persons with Disabilities (2023)
- Profile of the Northern Residents Deductions (2023)
- Tuition Tax Credit: A Profile of Claimants and Beneficiaries (2023)
- Gender-Based Analysis Plus of Tax Expenditures and the Indirect Impact of Refundable Credits (2022)
- Deductions of Other Employment Expenses and Union and Professional Dues: A Profile of Claimants and Beneficiaries (2022)
- Distributional Analysis of Personal Effective Marginal Tax Rates (2022)
- Evaluation of Wage Subsidy Programs (2022)
- How Responsive Are R&D Expenditures to Tax Incentives (2021)
- Gender-Based Analysis Plus of Federal Personal Income Tax Measures: Impacts by Identity Factors Other than Gender (2021)
- The Child Care Expense Deduction: A Profile of Beneficiaries (2021)
- 1994-2020 Archived