Archived - Report on Federal Tax Expenditures - Concepts, Estimates and Evaluations 2016: part 2
Part 2 presents the estimates of the fiscal cost of federal tax expenditures for the years 2010 to 2017. It presents estimates for a wide range of tax expenditures, measures that are not considered tax expenditures (i.e., measures that are considered part of the benchmark tax system) and refundable tax credits that are classified as transfer payments. The estimates are followed by a second table that presents background statistics on total tax revenues by tax base, as well as some other useful statistics, such as the number of filers and tax paid by income tax bracket. Finally, key changes that have been made to tax expenditures since the last edition are described.
Notes:
The elimination of a tax expenditure would not necessarily yield the full tax revenues shown in the table. See Part 1 of this report for a discussion of the reasons for this.
The classification of a measure as structural or non-structural is not indicative of the relevance and performance of the measure. A measure could pursue both structural and non-structural objectives, in which case it is categorized based on an assessment of whether the structural or non-structural component predominates (see explanation in the introduction to Part 3 of the report).
Amounts under $500,000 are reported as "S" ("small"), amounts between $500,000 and $5 million are rounded to the nearest $1 million and amounts above $5 million are rounded to the nearest $5 million.
Symbols:
Default ordering | Measure | Tax | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | Group | Subject | Category |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | Deduction for self-employed artists | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Arts and culture | Structural |
2 | Children-s Arts Tax Credit | PIT | – | 30 | 35 | 40 | 40 | 45 | 45 | 45 | Tax expenditures | Arts and culture | Non-structural |
3 | Cash basis accounting | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Structural |
4 | Cash basis accounting | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Structural |
5 | Deferral of income from destruction of livestock | PIT | -1 | S | S | S | S | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Structural |
6 | Deferral of income from destruction of livestock | CIT | S | S | S | S | S | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Structural |
7 | Deferral of income from sale of livestock in a region of drought, flood or excessive moisture | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Structural |
8 | Deferral of income from sale of livestock in a region of drought, flood or excessive moisture | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Structural |
9 | Flexibility in inventory accounting | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Structural |
10 | Flexibility in inventory accounting | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Structural |
11 | Deferral of capital gains through intergenerational rollovers of family farms or fishing businesses | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Non-structural |
12 | Deferral of income from grain sold through cash purchase-tickets | PIT | -10 | 70 | 30 | -15 | -40 | 5 | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Non-structural |
13 | Deferral of income from grain sold through cash purchase-tickets | CIT | -10 | 40 | 15 | -5 | -20 | 4 | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Non-structural |
14 | Exemption for insurers of farming and fishing property | CIT | 5 | 5 | 10 | 10 | 10 | 10 | 10 | 10 | Tax expenditures | Business – farming and fishing | Non-structural |
15 | Patronage-dividends paid as-shares by agricultural cooperatives | PIT | 2 | 2 | 2 | 2 | 1 | 2 | 2 | 2 | Tax expenditures | Business – farming and fishing | Non-structural |
16 | Patronage-dividends paid as-shares by agricultural cooperatives | CIT | 4 | 5 | 4 | 4 | 3 | 4 | 4 | 4 | Tax expenditures | Business – farming and fishing | Non-structural |
17 | Tax treatment of farm savings accounts (AgriInvest and Agri-Québec) | PIT | 20 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Non-structural |
18 | Tax treatment of farm savings accounts (AgriInvest and Agri-Québec) | CIT | 3 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Non-structural |
19 | Zero-rating of agricultural and fish products and purchases | GST | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – farming and fishing | Non-structural |
20 | Accelerated capital cost allowance for mining and oil sands assets | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – natural resources | Non-structural |
21 | Accelerated capital cost allowance for mining and oil sands assets | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – natural resources | Non-structural |
22 | Accelerated deductibility of some Canadian Exploration Expenses | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – natural resources | Non-structural |
23 | Accelerated deductibility of some Canadian Exploration Expenses | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – natural resources | Non-structural |
24 | Corporate Mineral Exploration and-Development Tax-Credit | CIT | 15 | 75 | 60 | 15 | 25 | 25 | 25 | 25 | Tax expenditures | Business – natural resources | Non-structural |
25 | Earned depletion | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – natural resources | Non-structural |
26 | Earned depletion | CIT | 1 | S | S | S | 3 | S | S | S | Tax expenditures | Business – natural resources | Non-structural |
27 | Flow-through share deductions | PIT | 285 | 345 | 200 | 110 | 115 | 100 | 100 | 100 | Tax expenditures | Business – natural resources | Non-structural |
28 | Flow-through share deductions | CIT | 70 | 85 | 55 | 35 | 30 | 25 | 25 | 25 | Tax expenditures | Business – natural resources | Non-structural |
29 | Mineral Exploration Tax Credit for flow-through share-investors | PIT | 110 | 100 | 45 | 20 | 30 | 30 | -10 | – | Tax expenditures | Business – natural resources | Non-structural |
30 | Reclassification of expenses under flow-through shares | PIT | -2 | -5 | -10 | -10 | -5 | -10 | -5 | -5 | Tax expenditures | Business – natural resources | Non-structural |
31 | Reclassification of expenses under flow-through shares | CIT | -1 | -2 | -2 | -1 | -1 | -1 | -1 | -1 | Tax expenditures | Business – natural resources | Non-structural |
32 | Expensing of current expenditures on scientific research and experimental development | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – research and development | Non-structural |
33 | Expensing of current expenditures on scientific research and experimental development | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – research and development | Non-structural |
34 | Expensing of purchases of capital equipment used for scientific research and experimental development | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – research and development | Non-structural |
35 | Expensing of purchases of capital equipment used for scientific research and experimental development | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – research and development | Non-structural |
36 | Scientific Research and Experimental-Development Investment Tax Credit (non-refundable portion for CIT) | PIT | 3 | 4 | 4 | 3 | S | 3 | 3 | 3 | Tax expenditures | Business – research and development | Non-structural |
37 | Scientific Research and Experimental-Development Investment Tax Credit (non-refundable portion for CIT) | CIT | 1,565 | 1,605 | 1,815 | 1,895 | 1,510 | 1,525 | 1,585 | 1,665 | Tax expenditures | Business – research and development | Non-structural |
38 | Small suppliers’ threshold | GST | 200 | 205 | 210 | 215 | 220 | 225 | 235 | 245 | Tax expenditures | Business – small businesses | Structural |
39 | Deduction of allowable business investment losses | PIT | 35 | 30 | 35 | 25 | 30 | 30 | 30 | 30 | Tax expenditures | Business – small businesses | Non-structural |
40 | Deduction of allowable business investment losses | CIT | 15 | 10 | 10 | 10 | 10 | 10 | 10 | 10 | Tax expenditures | Business – small businesses | Non-structural |
41 | Non-taxation of provincial assistance for-venture investments in small businesses | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – small businesses | Non-structural |
42 | Non-taxation of provincial assistance for-venture investments in small businesses | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – small businesses | Non-structural |
43 | Preferential tax rate for small businesses | CIT | 4,225 | 3,870 | 3,260 | 3,065 | 3,225 | 3,095 | 3,615 | 4,120 | Tax expenditures | Business – small businesses | Non-structural |
44 | Rollovers of investments in small businesses | PIT | 3 | 4 | X | 5 | 5 | 5 | 10 | 10 | Tax expenditures | Business – small businesses | Non-structural |
45 | Deductibility of costs of capital assets and eligibility for investment tax credits before asset is put in use | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Structural |
46 | Deductibility of costs of capital assets and eligibility for investment tax credits before asset is put in use | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Structural |
47 | Deductibility of earthquake reserves | CIT | 1 | 1 | 1 | S | S | 1 | 1 | 1 | Tax expenditures | Business – other | Structural |
48 | Deferral through five-year capital gain reserve | PIT | 5 | 5 | 10 | 10 | 10 | 10 | 10 | 10 | Tax expenditures | Business – other | Structural |
49 | Deferral through five-year capital gain reserve | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Structural |
50 | Deferral through rollover of capital gains and capital cost allowance recapture in respect of involuntary dispositions | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Structural |
51 | Deferral through rollover of capital gains and capital cost allowance recapture in respect of involuntary dispositions | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Structural |
52 | Deferral through use of billed-basis accounting by-professionals and professional corporations | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Structural |
53 | Deferral through use of billed-basis accounting by-professionals and professional corporations | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Structural |
54 | Exemption for domestic financial services | GST | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Structural |
55 | Exemption from branch tax for transportation, communications, and iron ore mining-corporations | CIT | 45 | 40 | 10 | 20 | 4 | 25 | 25 | 25 | Tax expenditures | Business – other | Structural |
56 | Expensing of advertising costs | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Structural |
57 | Expensing of advertising costs | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Structural |
58 | Holdback on progress payments-to contractors | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Structural |
59 | Holdback on progress payments-to contractors | CIT | 30 | 45 | 45 | 60 | 85 | 85 | 85 | 90 | Tax expenditures | Business – other | Structural |
60 | Tax status of certain federal Crown-corporations | CIT | X | X | X | X | X | X | X | X | Tax expenditures | Business – other | Structural |
61 | Accelerated capital cost allowance for computer equipment | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
62 | Accelerated capital cost allowance for computer equipment | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
63 | Accelerated capital cost allowance for liquefied natural gas facilities | PIT | – | – | – | – | – | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
64 | Accelerated capital cost allowance for liquefied natural gas facilities | CIT | – | – | – | – | – | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
65 | Accelerated capital cost allowance for manufacturing or processing machinery and equipment | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
66 | Accelerated capital cost allowance for manufacturing or processing machinery and equipment | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
67 | Accelerated capital cost allowance for vessels | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
68 | Accelerated capital cost allowance for vessels | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
69 | Atlantic Investment Tax Credit (non-refundable portion for CIT) | PIT | 5 | 10 | 10 | 5 | 10 | 10 | 10 | 10 | Tax expenditures | Business – other | Non-structural |
70 | Atlantic Investment Tax Credit (non-refundable portion for CIT) | CIT | 140 | 120 | 305 | 355 | 225 | 180 | 160 | 165 | Tax expenditures | Business – other | Non-structural |
71 | Deferral for asset transfers to a corporation and corporate reorganizations | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
72 | Deferral for asset transfers to a corporation and corporate reorganizations | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
73 | Deferral through 10-year capital gain reserve | PIT | 25 | 15 | 30 | 25 | 25 | 25 | 25 | 25 | Tax expenditures | Business – other | Non-structural |
74 | Deferral through rollover of capital gains and capital cost allowance recapture in respect of dispositions of land and buildings | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
75 | Deferral through rollover of capital gains and capital cost allowance recapture in respect of dispositions of land and buildings | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
76 | Exemption from tax for international-banking-centres | CIT | X | X | X | X | – | – | – | – | Tax expenditures | Business – other | Non-structural |
77 | Expensing of employee training costs | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
78 | Expensing of employee training costs | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
79 | Foreign Convention and Tour Incentive Program | GST | 10 | 15 | 15 | 10 | 10 | 15 | 15 | 15 | Tax expenditures | Business – other | Non-structural |
80 | Lifetime Capital Gains Exemption | PIT | 865 | 990 | 1,090 | 1,100 | 1,300 | 1,265 | 1,430 | 1,535 | Tax expenditures | Business – other | Non-structural |
81 | Non-deductibility of advertising expenses-in-foreign-media | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Business – other | Non-structural |
82 | Non-deductibility of advertising expenses-in-foreign-media | CIT | -1 | -1 | -1 | S | S | S | S | S | Tax expenditures | Business – other | Non-structural |
83 | Special tax rate for credit unions | CIT | 80 | 55 | 40 | 25 | 20 | 20 | 10 | S | Tax expenditures | Business – other | Non-structural |
84 | Additional deduction for gifts of medicine | CIT | S | S | S | S | S | S | S | S | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
85 | Charitable Donation Tax Credit | PIT | 2,345 | 2,365 | 2,350 | 2,530 | 2,605 | 2,675 | 2,880 | 2,905 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
86 | Deductibility of charitable donations | CIT | 405 | 405 | 420 | 310 | 510 | 435 | 475 | 485 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
87 | Deduction for certain contributions by individuals who have taken vows of perpetual poverty | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
88 | Exemption for certain supplies made by charities and non-profit organizations | GST | 865 | 955 | 865 | 890 | 945 | 1,005 | 1,065 | 1,130 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
89 | First-Time Donor’s Super Credit | PIT | – | – | – | 5 | 5 | 5 | 5 | 5 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
90 | Non-taxation of capital gains on donations of cultural property | PIT | 5 | 10 | 10 | 25 | 10 | 10 | 10 | 10 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
91 | Non-taxation of capital gains on donations of cultural property | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
92 | Non-taxation of capital gains on donations of ecologically sensitive land | PIT | 2 | 2 | 2 | 2 | 2 | 1 | 2 | 2 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
93 | Non-taxation of capital gains on donations of ecologically sensitive land | CIT | 1 | 1 | 1 | S | 3 | 1 | 2 | 2 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
94 | Non-taxation of capital gains on donations of publicly listed securities | PIT | 40 | 45 | 40 | 45 | 70 | 45 | 50 | 50 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
95 | Non-taxation of capital gains on donations of publicly listed securities | CIT | 60 | 65 | 55 | 70 | 100 | 80 | 85 | 85 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
96 | Non-taxation of non-profit organizations | PIT/CIT | 125 | 125 | 70 | 90 | 90 | 65 | 90 | 130 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
97 | Non-taxation of registered charities | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
98 | Non-taxation of registered charities | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
99 | Rebate for poppies and wreaths | GST | X | X | X | X | X | X | X | X | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
100 | Rebate for qualifying non-profit organizations | GST | 75 | 70 | 65 | 65 | 65 | 65 | 70 | 75 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
101 | Rebate for registered charities | GST | 270 | 285 | 290 | 285 | 295 | 300 | 315 | 330 | Tax expenditures | Donations, gifts, charities and non-profit organizations | Non-structural |
102 | Deduction for tuition-assistance for adult basic education | PIT | 3 | 3 | 3 | 3 | 3 | 2 | 2 | 2 | Tax expenditures | Education | Structural |
103 | Education Tax Credit | PIT | 630 | 655 | 685 | 705 | 725 | 750 | 770 | 795 | Tax expenditures | Education | Structural |
104 | Textbook Tax Credit | PIT | 100 | 105 | 110 | 115 | 115 | 120 | 125 | 130 | Tax expenditures | Education | Structural |
105 | Tuition Tax Credit | PIT | 850 | 935 | 995 | 1,040 | 1,105 | 1,135 | 1,165 | 1,195 | Tax expenditures | Education | Structural |
106 | Exemption for tuition and educational services | GST | 615 | 665 | 725 | 780 | 815 | 850 | 885 | 915 | Tax expenditures | Education | Non-structural |
107 | Exemption of scholarship, fellowship and bursary-income | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Education | Non-structural |
108 | Rebate for book purchases made by certain organizations | GST | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | Tax expenditures | Education | Non-structural |
109 | Rebate for schools, colleges and universities | GST | 720 | 735 | 700 | 695 | 715 | 735 | 745 | 760 | Tax expenditures | Education | Non-structural |
110 | Registered Education Savings Plans | PIT | 160 | 170 | 160 | 170 | 160 | 130 | 125 | 140 | Tax expenditures | Education | Non-structural |
111 | Student Loan Interest Credit | PIT | 40 | 40 | 45 | 45 | 40 | 45 | 45 | 45 | Tax expenditures | Education | Non-structural |
112 | Apprentice vehicle mechanics’ tools deduction | PIT | 4 | 4 | 4 | 4 | 4 | 4 | 4 | 5 | Tax expenditures | Employment | Structural |
113 | Canada Employment Credit | PIT | 1,935 | 1,995 | 2,040 | 2,110 | 2,190 | 2,280 | 2,335 | 2,400 | Tax expenditures | Employment | Structural |
114 | Child care expense deduction | PIT | 850 | 900 | 960 | 960 | 985 | 1,070 | 1,080 | 1,120 | Tax expenditures | Employment | Structural |
115 | Deductibility of certain costs incurred by musicians | PIT | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | Tax expenditures | Employment | Structural |
116 | Deductibility of expenses by employed artists | PIT | S | S | S | S | S | S | S | S | Tax expenditures | Employment | Structural |
117 | Deduction for tradespeople’s tool expenses | PIT | 3 | 3 | 2 | 2 | 2 | 2 | 2 | 2 | Tax expenditures | Employment | Structural |
118 | Deduction of other employment expenses | PIT | 945 | 985 | 1,000 | 980 | 960 | 995 | 1,030 | 1,095 | Tax expenditures | Employment | Structural |
119 | Deduction of union and professional dues | PIT | 785 | 825 | 860 | 890 | 905 | 950 | 965 | 1,020 | Tax expenditures | Employment | Structural |
120 | Moving expense deduction | PIT | 100 | 100 | 100 | 95 | 100 | 105 | 105 | 115 | Tax expenditures | Employment | Structural |
121 | Non-taxation of allowances for diplomats and other government employees posted abroad | PIT | 40 | 45 | 25 | 25 | 25 | 20 | n.a. | n.a. | Tax expenditures | Employment | Structural |
122 | Non-taxation of benefits in respect of home relocation loans | PIT | S | S | S | S | S | S | S | S | Tax expenditures | Employment | Structural |
123 | Non-taxation of certain non-monetary employment-benefits | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Employment | Structural |
124 | Rebate to employees and partners | GST | 75 | 70 | 65 | 65 | 65 | 70 | 70 | 75 | Tax expenditures | Employment | Structural |
125 | Apprenticeship Job Creation Tax Credit | PIT | 2 | 2 | 2 | 2 | 2 | 2 | 2 | 2 | Tax expenditures | Employment | Non-structural |
126 | Apprenticeship Job Creation Tax Credit | CIT | 65 | 70 | 85 | 95 | 105 | 105 | 110 | 115 | Tax expenditures | Employment | Non-structural |
127 | Deferral of salary through leave of absence or sabbatical plan | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Employment | Non-structural |
128 | Employee benefit plans | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Employment | Non-structural |
129 | Employee stock option deduction | PIT | 690 | 740 | 590 | 630 | 760 | 695 | 800 | 840 | Tax expenditures | Employment | Non-structural |
130 | Non-taxation of income earned by military and police deployed to high- and moderate-risk international missions | PIT | 35 | 35 | 15 | 15 | 4 | 5 | n.a. | n.a. | Tax expenditures | Employment | Non-structural |
131 | Northern Residents Deductions | PIT | 160 | 170 | 180 | 175 | 175 | 185 | 185 | 195 | Tax expenditures | Employment | Non-structural |
132 | Overseas Employment Tax Credit | PIT | 75 | 75 | 70 | 55 | 40 | 20 | – | – | Tax expenditures | Employment | Non-structural |
133 | Deductibility of contributions to a qualifying-environmental-trust | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Environment | Structural |
134 | Deductibility of contributions to a qualifying-environmental-trust | CIT | S | 5 | -2 | S | -3 | 55 | 55 | 55 | Tax expenditures | Environment | Structural |
135 | Accelerated capital cost allowance for clean energy generation equipment | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Environment | Non-structural |
136 | Accelerated capital cost allowance for clean energy generation equipment | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Environment | Non-structural |
137 | Accelerated deductibility of Canadian Renewable and Conservation Expenses | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Environment | Non-structural |
138 | Accelerated deductibility of Canadian Renewable and Conservation Expenses | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Environment | Non-structural |
139 | Public Transit Tax Credit | PIT | 150 | 160 | 170 | 180 | 190 | 200 | 205 | 210 | Tax expenditures | Environment | Non-structural |
140 | Adoption Expense Tax Credit | PIT | 3 | 3 | 3 | 2 | 2 | 2 | 2 | 2 | Tax expenditures | Families and households | Structural |
141 | Caregiver Credit | PIT | 100 | 110 | 120 | 125 | 130 | 135 | 140 | 145 | Tax expenditures | Families and households | Structural |
142 | Child Tax Credit | PIT | 1,480 | 1,510 | 1,560 | 1,590 | 1,615 | – | – | – | Tax expenditures | Families and households | Structural |
143 | Eligible Dependant Credit | PIT | 770 | 770 | 775 | 770 | 790 | 895 | 920 | 950 | Tax expenditures | Families and households | Structural |
144 | Family Caregiver Tax Credit | PIT | – | – | 55 | 65 | 65 | 70 | 75 | 75 | Tax expenditures | Families and households | Structural |
145 | Goods and Services Tax/Harmonized Sales Tax Credit | GST | 3,760 | 3,870 | 3,995 | 4,090 | 4,175 | 4,265 | 4,360 | 4,455 | Tax expenditures | Families and households | Structural |
146 | Infirm Dependant Credit | PIT | 5 | 5 | 5 | 5 | 5 | 5 | 10 | 10 | Tax expenditures | Families and households | Structural |
147 | Spouse or Common-Law Partner Credit | PIT | 1,410 | 1,425 | 1,495 | 1,530 | 1,570 | 1,640 | 1,680 | 1,730 | Tax expenditures | Families and households | Structural |
148 | Deferral of capital gains through transfers to a spouse, spousal trust or alter ego trust | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Families and households | Non-structural |
149 | Exemption for child care | GST | 120 | 120 | 130 | 135 | 140 | 150 | 155 | 160 | Tax expenditures | Families and households | Non-structural |
150 | Exemption for personal care services | GST | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Families and households | Non-structural |
151 | Family Tax Cut | PIT | – | – | – | – | 1,900 | 1,930 | 1,905 | 1,970 | Tax expenditures | Families and households | Non-structural |
152 | Inclusion of the Universal Child Care Benefit in the income of an eligible dependant | PIT | 2 | 2 | 2 | 2 | 2 | 5 | 5 | 5 | Tax expenditures | Families and households | Non-structural |
153 | Investment Tax Credit for Child Care Spaces | PIT | S | S | S | S | S | S | S | S | Tax expenditures | Families and households | Non-structural |
154 | Investment Tax Credit for Child Care Spaces | CIT | S | S | S | S | S | S | S | S | Tax expenditures | Families and households | Non-structural |
155 | Non-taxation of up to $10,000 of death benefits | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Families and households | Non-structural |
156 | Tax treatment of alimony and maintenance payments | PIT | 60 | 60 | 60 | 65 | 70 | 70 | 75 | 75 | Tax expenditures | Families and households | Non-structural |
157 | Zero-rating of feminine hygiene products | GST | – | – | – | – | – | 15 | 35 | 35 | Tax expenditures | Families and households | Non-structural |
158 | Disability supports deduction | PIT | 1 | 2 | 2 | 1 | 1 | 1 | 1 | 1 | Tax expenditures | Health | Structural |
159 | Disability Tax Credit | PIT | 650 | 675 | 720 | 770 | 825 | 860 | 895 | 930 | Tax expenditures | Health | Structural |
160 | Medical Expense Tax Credit | PIT | 1,080 | 1,135 | 1,260 | 1,310 | 1,370 | 1,450 | 1,535 | 1,630 | Tax expenditures | Health | Structural |
161 | Children’s Fitness Tax Credit (before 2015) | PIT | 110 | 110 | 115 | 120 | 180 | – | – | – | Tax expenditures | Health | Non-structural |
162 | Exemption for health care services | GST | 585 | 585 | 610 | 640 | 680 | 720 | 750 | 775 | Tax expenditures | Health | Non-structural |
163 | Exemption for hospital parking | GST | – | – | – | – | 35 | 40 | 40 | 40 | Tax expenditures | Health | Non-structural |
164 | Home Accessibility Tax Credit | PIT | – | – | – | – | – | – | 40 | 40 | Tax expenditures | Health | Non-structural |
165 | Non-taxation of benefits from private health and dental-plans | PIT | 2,225 | 2,315 | 2,420 | 2,520 | 2,590 | 2,730 | 2,735 | 2,890 | Tax expenditures | Health | Non-structural |
166 | Rebate for hospitals, facility operators and external suppliers | GST | 560 | 620 | 590 | 630 | 650 | 665 | 675 | 685 | Tax expenditures | Health | Non-structural |
167 | Rebate for specially equipped motor vehicles | GST | S | S | S | S | S | S | S | S | Tax expenditures | Health | Non-structural |
168 | Registered Disability Savings Plans | PIT | 10 | 15 | 25 | 25 | 35 | 40 | 45 | 55 | Tax expenditures | Health | Non-structural |
169 | Surtax on the profits of tobacco-manufacturers | CIT | X | X | X | X | X | X | X | X | Tax expenditures | Health | Non-structural |
170 | Zero-rating of medical and assistive devices | GST | 310 | 320 | 325 | 335 | 350 | 360 | 370 | 380 | Tax expenditures | Health | Non-structural |
171 | Zero-rating of prescription drugs | GST | 695 | 720 | 730 | 750 | 785 | 795 | 830 | 865 | Tax expenditures | Health | Non-structural |
172 | Exemption for sales of used residential housing and other personal-use real property | GST | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Housing | Structural |
173 | Exemption for certain residential rent | GST | 1,520 | 1,455 | 1,485 | 1,515 | 1,585 | 1,685 | 1,765 | 1,850 | Tax expenditures | Housing | Non-structural |
174 | Exemption for short-term accommodation | GST | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Housing | Non-structural |
175 | First-Time Home Buyers’ Tax Credit | PIT | 105 | 110 | 110 | 105 | 115 | 120 | 120 | 120 | Tax expenditures | Housing | Non-structural |
176 | Non-taxation of capital gains-on principal residences | PIT | 4,105 | 4,700 | 3,900 | 4,160 | 5,100 | 5,920 | 5,320 | 4,975 | Tax expenditures | Housing | Non-structural |
177 | Rebate for new housing | GST | 585 | 575 | 580 | 600 | 575 | 555 | 535 | 545 | Tax expenditures | Housing | Non-structural |
178 | Rebate for new residential rental property | GST | 65 | 65 | 85 | 105 | 105 | 100 | 95 | 100 | Tax expenditures | Housing | Non-structural |
179 | Non-taxation of certain veterans’ benefits | PIT | 275 | 270 | 265 | 255 | 240 | 230 | 220 | 215 | Tax expenditures | Income support | Non-structural |
180 | Non-taxation of Guaranteed Income Supplement and Allowance benefits | PIT | 100 | 115 | 130 | 135 | 135 | 140 | 145 | 150 | Tax expenditures | Income support | Non-structural |
181 | Non-taxation of investment income on certain amounts received as damages in respect of personal injury or death | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Income support | Non-structural |
182 | Non-taxation of RCMP pensions and other compensation in respect of injury, disability or death | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Income support | Non-structural |
183 | Non-taxation of social assistance benefits | PIT | 155 | 160 | 170 | 175 | 180 | 190 | 200 | 210 | Tax expenditures | Income support | Non-structural |
184 | Non-taxation of workers’ compensation benefits | PIT | 625 | 625 | 625 | 610 | 610 | 620 | 625 | 635 | Tax expenditures | Income support | Non-structural |
185 | Income tax exemption for certain public bodies | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Intergovernmental tax arrangements | Structural |
186 | Rebate for municipalities | GST | 1,975 | 2,070 | 2,010 | 1,990 | 2,035 | 2,030 | 2,010 | 2,040 | Tax expenditures | Intergovernmental tax arrangements | Structural |
187 | Refunds for aboriginal self-governments | GST | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | Tax expenditures | Intergovernmental tax arrangements | Structural |
188 | Logging Tax Credit | PIT | S | 1 | 1 | 1 | 1 | 1 | 1 | 1 | Tax expenditures | Intergovernmental tax arrangements | Non-structural |
189 | Logging Tax Credit | CIT | 10 | 10 | 10 | 20 | 25 | 25 | 25 | 30 | Tax expenditures | Intergovernmental tax arrangements | Non-structural |
190 | Deductibility of countervailing and-anti-dumping duties when paid | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | International | Structural |
191 | Deductibility of countervailing and-anti-dumping duties when paid | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | International | Structural |
192 | Exemption for international shipping and aviation by non-residents | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | International | Structural |
193 | Exemption for international shipping and aviation by non-residents | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | International | Structural |
194 | Non-taxation of certain importations | GST | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | International | Structural |
195 | Non-taxation of life insurance companies’-foreign-income | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | International | Structural |
196 | Travellers’ exemption | GST | 170 | 195 | 210 | 235 | 265 | 265 | 275 | 285 | Tax expenditures | International | Structural |
197 | Exemptions from non-resident withholding tax | PIT/CIT | 3,680 | 4,075 | 4,475 | 5,500 | 5,290 | 5,335 | 5,555 | 5,815 | Tax expenditures | International | Non-structural |
198 | Tax treatment of active business income of foreign affiliates of Canadian corporations and deductibility of expenses incurred to invest in foreign affiliates | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | International | Non-structural |
199 | Deferred Profit-Sharing Plans | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Retirement | Non-structural |
200 | Partial inclusion of U.S. Social Security benefits | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Retirement | Non-structural |
201 | Pension Income Credit | PIT | 1,010 | 1,035 | 1,065 | 1,100 | 1,135 | 1,165 | 1,205 | 1,250 | Tax expenditures | Retirement | Non-structural |
202 | Pension income splitting | PIT | 895 | 975 | 1,040 | 1,075 | 1,110 | 1,180 | 1,205 | 1,285 | Tax expenditures | Retirement | Non-structural |
203 | Pooled Registered Pension Plans | PIT | – | – | – | – | – | n.a. | n.a. | n.a. | Tax expenditures | Retirement | Non-structural |
204 | Registered Pension Plans | PIT | 15,985 | 16,085 | 19,680 | 21,520 | 23,415 | 23,820 | 25,745 | 27,455 | Tax expenditures | Retirement | Non-structural |
205 | Registered Retirement Savings Plans | PIT | 9,995 | 9,955 | 12,740 | 13,900 | 14,700 | 14,670 | 15,475 | 16,260 | Tax expenditures | Retirement | Non-structural |
206 | Saskatchewan Pension Plan | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Retirement | Non-structural |
207 | $200 capital gains exemption on foreign exchange-transactions | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Savings and investment | Structural |
208 | Capital gains exemption on personal-use-property | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Savings and investment | Structural |
209 | Capital gains exemption on personal-use-property | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Savings and investment | Structural |
210 | Tax treatment of investment income from life insurance-policies | PIT | 260 | 285 | 275 | 270 | 280 | 275 | 265 | 280 | Tax expenditures | Savings and investment | Structural |
211 | Taxation of capital gains upon realization | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Savings and investment | Structural |
212 | Taxation of capital gains upon realization | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Savings and investment | Structural |
213 | Labour-Sponsored Venture Capital Corporations-Credit | PIT | 130 | 140 | 150 | 145 | 125 | 95 | 50 | – | Tax expenditures | Savings and investment | Non-structural |
214 | Non-taxation of capital dividends | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Savings and investment | Non-structural |
215 | Non-taxation of capital dividends | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Savings and investment | Non-structural |
216 | Partial inclusion of capital gains | PIT | 3,630 | 3,800 | 3,330 | 4,135 | 5,650 | 5,250 | 5,830 | 6,330 | Tax expenditures | Savings and investment | Non-structural |
217 | Partial inclusion of capital gains | CIT | 3,330 | 3,865 | 3,880 | 4,505 | 5,460 | 5,715 | 6,280 | 6,675 | Tax expenditures | Savings and investment | Non-structural |
218 | Tax-Free Savings Account | PIT | 165 | 160 | 300 | 430 | 485 | 555 | 750 | 855 | Tax expenditures | Savings and investment | Non-structural |
219 | Age Credit | PIT | 2,410 | 2,530 | 2,700 | 2,885 | 3,010 | 3,160 | 3,310 | 3,475 | Tax expenditures | Social | Non-structural |
220 | Deduction for clergy residence | PIT | 85 | 85 | 90 | 85 | 85 | 85 | 85 | 85 | Tax expenditures | Social | Non-structural |
221 | Exemption and rebate for legal aid services | GST | 30 | 30 | 30 | 30 | 35 | 35 | 35 | 40 | Tax expenditures | Social | Non-structural |
222 | Exemption for ferry, road and bridge tolls | GST | 15 | 15 | 10 | 10 | 10 | 15 | 15 | 15 | Tax expenditures | Social | Non-structural |
223 | Exemption for municipal transit | GST | 170 | 175 | 180 | 185 | 195 | 205 | 215 | 220 | Tax expenditures | Social | Non-structural |
224 | Exemption for water, sewage and basic garbage collection services | GST | 190 | 200 | 205 | 220 | 230 | 245 | 250 | 260 | Tax expenditures | Social | Non-structural |
225 | Political Contribution Tax Credit | PIT | 20 | 25 | 25 | 25 | 25 | 35 | 25 | 30 | Tax expenditures | Social | Non-structural |
226 | Search and Rescue Volunteers Tax Credit | PIT | – | – | – | – | 2 | 2 | 2 | 2 | Tax expenditures | Social | Non-structural |
227 | Tax-free amount for emergency service volunteers | PIT | n.a. | 3 | 4 | 4 | 3 | 3 | 3 | 3 | Tax expenditures | Social | Non-structural |
228 | Volunteer Firefighters Tax Credit | PIT | – | 15 | 15 | 15 | 15 | 15 | 15 | 15 | Tax expenditures | Social | Non-structural |
229 | Zero-rating of basic groceries | GST | 3,570 | 3,640 | 3,730 | 3,840 | 4,020 | 4,075 | 4,255 | 4,420 | Tax expenditures | Social | Non-structural |
230 | Non-taxation of income from the Office of the Governor General of Canada | PIT | S | S | S | – | – | – | – | – | Tax expenditures | Other | Structural |
231 | Non-taxation of personal property of status Indians and Indian bands situated on reserve | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Other | Non-structural |
232 | Non-taxation of personal property of status Indians and Indian bands situated on reserve | GST | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax expenditures | Other | Non-structural |
233 | Deduction for intangible assets (eligible capital expenditures) | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax measures other than tax expenditures | Business – other | Structural |
234 | Deduction for intangible assets (eligible capital expenditures) | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax measures other than tax expenditures | Business – other | Structural |
235 | Deduction of carrying charges incurred to earn-income | PIT | 1,005 | 1,085 | 1,080 | 1,180 | 1,265 | 1,310 | 1,430 | 1,535 | Tax measures other than tax expenditures | Business – other | Structural |
236 | Deduction of carrying charges incurred to earn-income | CIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax measures other than tax expenditures | Business – other | Structural |
237 | Non-capital loss carry-overs | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax measures other than tax expenditures | Business – other | Structural |
238 | Non-capital loss carry-overs | CIT | 6,775 | 6,280 | 6,295 | 7,140 | 6,935 | 8,625 | 8,380 | 8,640 | Tax measures other than tax expenditures | Business – other | Structural |
239 | Partial deduction of and partial input tax credits for meals and entertainment | PIT | 185 | 185 | 200 | 200 | 200 | 205 | 205 | 205 | Tax measures other than tax expenditures | Business – other | Structural |
240 | Partial deduction of and partial input tax credits for meals and entertainment | CIT | 270 | 280 | 275 | 265 | 295 | 280 | 300 | 300 | Tax measures other than tax expenditures | Business – other | Structural |
241 | Partial deduction of and partial input tax credits for meals and entertainment | GST | 145 | 150 | 155 | 160 | 155 | 155 | 160 | 170 | Tax measures other than tax expenditures | Business – other | Structural |
242 | Patronage dividend deduction | CIT | 280 | 335 | 240 | 220 | 230 | 220 | 235 | 240 | Tax measures other than tax expenditures | Business – other | Structural |
243 | Non-taxation of strike pay | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax measures other than tax expenditures | Employment | Structural |
244 | Tax treatment of Canada Pension Plan and Quebec Pension Plan contributions and benefits | PIT | 7,530 | 8,015 | 8,630 | 8,875 | 9,205 | 9,595 | 9,850 | 10,315 | Tax measures other than tax expenditures | Employment | Structural |
245 | Tax treatment of Employment Insurance and Quebec Parental Insurance Plan premiums and benefits | PIT | 2,900 | 3,140 | 3,410 | 3,640 | 3,755 | 3,895 | 3,960 | 3,355 | Tax measures other than tax expenditures | Employment | Structural |
246 | Non-taxation of lottery and gambling winnings | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax measures other than tax expenditures | Intergovernmental tax arrangements | Structural |
247 | Quebec Abatement | PIT | 3,665 | 3,885 | 4,040 | 4,130 | 4,390 | 4,630 | 4,900 | 5,175 | Tax measures other than tax expenditures | Intergovernmental tax arrangements | Structural |
248 | Transfer of income tax points to provinces | PIT | 17,385 | 18,340 | 19,115 | 20,155 | 21,415 | 22,600 | 23,900 | 25,245 | Tax measures other than tax expenditures | Intergovernmental tax arrangements | Structural |
249 | Transfer of income tax points to provinces | CIT | 2,050 | 2,440 | 2,515 | 2,655 | 2,905 | 2,875 | 3,035 | 3,085 | Tax measures other than tax expenditures | Intergovernmental tax arrangements | Structural |
250 | Foreign tax credit for individuals | PIT | 670 | 740 | 860 | 970 | 980 | 995 | 1,005 | 1,020 | Tax measures other than tax expenditures | International | Structural |
251 | Capital loss carry-overs | PIT | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | Tax measures other than tax expenditures | Savings and investment | Structural |
252 | Capital loss carry-overs | CIT | 730 | 550 | 540 | 565 | 835 | 870 | 895 | 930 | Tax measures other than tax expenditures | Savings and investment | Structural |
253 | Dividend gross-up and tax credit | PIT | 3,780 | 4,145 | 4,415 | 5,025 | 4,560 | 4,840 | 4,595 | 4,640 | Tax measures other than tax expenditures | Savings and investment | Structural |
254 | Investment corporation deduction | CIT | S | S | S | S | S | S | S | S | Tax measures other than tax expenditures | Savings and investment | Structural |
255 | Refundable capital gains tax for investment-and mutual fund-corporations | CIT | 195 | 205 | 110 | 225 | 515 | 295 | 305 | 320 | Tax measures other than tax expenditures | Savings and investment | Structural |
256 | Credit for the Basic Personal Amount | PIT | 28,350 | 29,020 | 30,405 | 31,520 | 32,420 | 33,825 | 34,790 | 35,930 | Tax measures other than tax expenditures | Other | Structural |
257 | Non-taxation of veterans’ Disability Awards and Critical Injury Benefits | PIT | 95 | 95 | 105 | 115 | 115 | 160 | 175 | 150 | Tax measures other than tax expenditures | Other | Structural |
258 | Refundable taxes on investment income of private corporations | CIT | 785 | 235 | 45 | -15 | -740 | -725 | -285 | 125 | Tax measures other than tax expenditures | Other | Structural |
259 | Special tax computation for certain retroactive lump-sum payments | PIT | S | S | S | 4 | S | S | S | S | Tax measures other than tax expenditures | Other | Structural |
260 | Atlantic Investment Tax Credit (refundable portion) | CIT | 15 | 15 | 15 | 15 | 20 | 15 | 20 | 20 | Refundable tax credits classified as transfer payments | Not applicable | Refundable tax credit |
261 | Canada Child Tax Benefit | PIT | 10,015 | 10,050 | 10,265 | 10,400 | 10,370 | 10,540 | 10,675 | 10,815 | Refundable tax credits classified as transfer payments | Not applicable | Refundable tax credit |
262 | Canadian Film or Video Production-Tax Credit | CIT | 200 | 225 | 260 | 250 | 255 | 270 | 280 | 290 | Refundable tax credits classified as transfer payments | Not applicable | Refundable tax credit |
263 | Children’s Fitness Tax Credit (after 2014) | PIT | – | – | – | – | – | 195 | 195 | 200 | Refundable tax credits classified as transfer payments | Not applicable | Refundable tax credit |
264 | Film or Video Production Services-Tax Credit | CIT | 80 | 90 | 90 | 90 | 135 | 110 | 115 | 120 | Refundable tax credits classified as transfer payments | Not applicable | Refundable tax credit |
265 | Refundable Medical Expense Supplement | PIT | 135 | 135 | 140 | 140 | 140 | 145 | 145 | 150 | Refundable tax credits classified as transfer payments | Not applicable | Refundable tax credit |
266 | Scientific Research and Experimental-Development Investment Tax Credit (refundable portion) | CIT | 1,500 | 1,500 | 1,455 | 1,330 | 1,500 | 1,515 | 1,575 | 1,645 | Refundable tax credits classified as transfer payments | Not applicable | Refundable tax credit |
267 | Working Income Tax Benefit | PIT | 1,055 | 1,080 | 1,100 | 1,180 | 1,165 | 1,150 | 1,150 | 1,150 | Refundable tax credits classified as transfer payments | Not applicable | Refundable tax credit |
Table
Federal Revenues, Fiscal Year 2014–15
Revenues (billions of dollars) |
Share of total revenues (%) |
Share of gross domestic product (%) |
|
---|---|---|---|
Personal income taxes | 135.7 | 48.1 | 6.9 |
Corporate income taxes | 39.4 | 14.0 | 2.0 |
Non-resident withholding taxes | 6.2 | 2.2 | 0.3 |
Goods and Services Tax | 31.3 | 11.1 | 1.6 |
Other excise duties and taxes | 15.9 | 5.6 | 0.8 |
|
|||
Total tax revenues | 228.6 | 81.0 | 11.6 |
Non-tax revenues | 53.8 | 19.1 | 2.7 |
|
|||
Total revenues | 282.3 | 100.0 | 14.3 |
Table
Federal Personal Income Tax Brackets and Rates, Tax Filers and Taxes Paid, 2013
Tax Brackets | Tax Filers | Taxes Paid | ||||
---|---|---|---|---|---|---|
|
|
|
||||
Income range | Rate | Number (millions) |
Share (%) |
Amount (billions of dollars) |
Share (%) |
|
First bracket | Under $43,561 | 15% | 8.6 | 31 | 14.8 | 11 |
Second bracket | $43,561 - $87,123 | 22% | 6.6 | 24 | 45.4 | 36 |
Third bracket | $87,123 - $135,054 | 26% | 1.6 | 6 | 24.6 | 19 |
Fourth bracket | Over $135,054 | 29% | 0.7 | 3 | 42.4 | 33 |
Taxable filers | 17.6 | 63 | 127.0 | 100 | ||
Non-taxable filers | 10.3 | 37 | ||||
All tax filers | 27.9 | 100 |
Table
Federal Corporate Taxable Income, Number of Corporations and Taxes Paid
(Corporations With Positive Taxable Income), 2013
Taxable Income | Corporations Reporting Income | Taxes Paid | ||||
---|---|---|---|---|---|---|
|
|
|
||||
Amount (billions of dollars) |
Share (%) |
Number (thousands) |
Share (%) |
Amount (billions of dollars) |
Share (%) |
|
Canadian-controlled private corporations | 140.0 | 51 | 824.4 | 98 | 17.4 | 47 |
Business income taxed at the preferential tax rate for small business | 72.5 | 26 | 685.7 | 81 | ||
Other business income taxed at the general rate | 49.9 | 18 | 78.1 | 9 | ||
Other income | 17.5 | 6 | 250.8 | 30 | ||
Other corporations | 137.2 | 49 | 17.4 | 2 | 19.8 | 53 |
Business income taxed at the general rate | 136.2 | 49 | 16.9 | 2 | ||
Other Income | 1.0 | 0 | 8.7 | 1 | ||
Total | 277.2 | 100 | 841.8 | 100 | 37.1 | 100 |
New tax measures were introduced and others modified since the last edition of this report. In addition to tax measures for which legislation is already in force, this report also considers announced measures that have a coming-into-force date in the 2016 taxation year or earlier, even if the enacting legislation of the measure has not received Royal Assent by the time of production of this report. Changes affecting estimates and projections of tax expenditures are described below.
Changes to Tax Rates and Tax Brackets
On December 7, 2015, the Government proposed to reduce the 22% personal income tax rate to 20.5%, and to create a new top tax rate of 33% for taxable income above $200,000, effective for 2016.[1] These new rates are reflected in the benchmark tax rate structure for 2016 and subsequent years, consequently affecting the estimated value of many personal income tax expenditures for those years.
Charitable Donation Tax Credit
On December 7, 2015, the Government proposed to amend the Charitable Donation Tax Credit to allow donors with taxable income greater than $200,000 to claim a 33% tax credit on any donations greater than $200 that are made from income that is subject to the 33% marginal tax rate. Donations that exceed the amount of a donor's taxable income above $200,000 will be subject to the 29% credit rate. This change will be effective for the 2016 and subsequent taxation years.[2]
The Charitable Donation Tax Credit is a non-refundable tax credit on donations to registered charities, registered Canadian amateur athletic associations and other qualified donees. The value of the credit is calculated by applying the lowest personal income tax rate (15% in 2015) to the first $200 of total donations in a year and the highest personal income tax rate (29% in 2015) to donations in excess of $200. The credit is available for donations up to 75% of an individual's net income and any unused donations can be carried forward for up to five years.
Home Accessibility Tax Credit
To help seniors and persons with disabilities with the costs of ensuring their homes remain safe, secure and accessible, Budget 2015 introduced a new, permanent Home Accessibility Tax Credit. This credit will allow eligible individuals to claim up to $10,000 of eligible home renovation expenditures per year, providing up to $1,500 in tax relief. Eligible expenditures are for improvements that allow a senior or a person who is eligible for the Disability Tax Credit to be more mobile, safe and functional within their home. Examples of eligible expenditures include costs associated with the purchase and installation of wheelchair ramps, walk-in bathtubs, wheel-in showers and grab bars. This measure applies in respect of eligible expenditures for work performed and paid for and/or goods acquired on or after January 1, 2016.
Lifetime Capital Gains Exemption for Qualified Farm or Fishing Property
The Lifetime Capital Gains Exemption (LCGE) for farm or fishing property provides an incentive to invest in the development of productive farm and fishing businesses, and helps farm and fishing business owners to accumulate capital for retirement. Budget 2015 increased the LCGE applicable to capital gains realized on the disposition of qualified farm or fishing property to $1 million. This measure applies to dispositions of qualified farm or fishing property that occur on or after April 21, 2015. For taxation years after 2015, the LCGE for qualified farm or fishing property will be maintained at $1 million until the indexed LCGE applicable to capital gains realized on the disposition of qualified small business shares ($824,176 in 2016) exceeds $1 million. At that time, the same LCGE limit, indexed to inflation, will once again apply to the three types of property.
Registered Disability Savings Plans— Legal Representation
Budget 2015 extended, until the end of 2018, the temporary federal measure that allows a qualifying family member to become the plan holder of a Registered Disability Savings Plan (RDSP) for an adult individual who might not be able to enter into a contract.
The RDSP is a tax-assisted savings vehicle introduced in Budget 2007 to help to ensure the long-term financial security of Canadians with severe disabilities. Since becoming available in 2008, some adults with disabilities have experienced difficulties in establishing an RDSP because their capacity to enter into a contract is in doubt. In some provinces and territories, the only way an RDSP can be opened in such cases is for the individual to be declared legally incompetent and to have someone named as their legal guardian—a potentially lengthy and expensive process that could have significant repercussions for the individual.
To address this issue, Budget 2012 allowed—on a temporary basis until the end of 2016—a qualifying family member (i.e., a beneficiary's parent, spouse or common-law partner) to become the plan holder of the RDSP for an adult individual who may lack the capacity to enter into a contract. In recognition of the need for time to develop a solution that is suitable for a jurisdiction's needs, Budget 2015 extended the temporary measure introduced in Budget 2012 by two years, to apply to the end of 2018.
Minimum Withdrawal Factors for Registered Retirement Income Funds
Budget 2015 adjusted the Registered Retirement Income Fund (RRIF) minimum withdrawal factors that apply in respect of ages 71 to 94, on the basis of a 5% nominal rate of return and 2% indexing. These assumptions are more consistent with long-term historical real rates of return on a portfolio of investments and expected inflation. The new, lower RRIF factors will permit holders to preserve more of their RRIF savings in order to provide income at older ages, while continuing to ensure that the tax deferral provided on Registered Retirement Savings Plan/RRIF savings serves a retirement income purpose.
Tax-Free Savings Account
On December 7, 2015, the Government proposed to reduce the Tax-Free Savings Account (TFSA) annual contribution limit to $5,500 and reinstate indexation effective for 2016.[3] The TFSA is a flexible, registered general-purpose savings vehicle that allows Canadian residents aged 18 or older to earn tax-free investment income. The TFSA was introduced in 2009 with an annual contribution limit of $5,000, indexed to inflation in $500 increments. Due to indexation, on January 1, 2013, the TFSA annual contribution limit increased to $5,500. Budget 2015 increased the TFSA annual contribution limit to $10,000, with the limit no longer indexed to inflation, effective for 2015 and subsequent years.
Mineral Exploration Tax Credit for Flow-Through Share Investors
The Mineral Exploration Tax Credit is a reduction in tax, available to individuals who invest in flow-through shares, equal to 15% of specified mineral exploration expenses incurred in Canada and transferred to flow-through share investors. The credit was introduced on a temporary basis in 2000 and has generally been extended on an annual basis since then. On March 1, 2015, the Government announced that it would extend eligibility for the credit for an additional year to flow-through share agreements entered into on or before March 31, 2016. Under the one-year "look-back" rule, funds raised with the benefit of the credit in 2016, for example, can be spent on eligible exploration up to the end of 2017.
Non-Taxation of Veterans' Benefits
In March 2015, two new tax-free benefits for Canada's veterans and their families were announced:
- The Family Caregiver Relief Benefit provides eligible veterans with an annual tax-free grant of $7,238. This benefit provides informal caregivers relief while ensuring veterans continue to get the support they need. The tax expenditure associated with the non-taxation of this benefit is included in the measure "Non-taxation of certain veterans' benefits".
- The Critical Injury Benefit provides a $70,000 tax-free award for Canadian Armed Forces members and veterans who, since April 2006, experienced a severe and traumatic injury or developed an acute disease caused by a sudden and single event which resulted in an immediate and severe impairment and interference in quality of life. The tax expenditure associated with the non-taxation of this award is included in the measure "Non-taxation of veterans' Disability Awards and Critical Injury Benefits".
Patronage Dividends Paid as Shares by Agricultural Co-operatives
To support the capitalization of agricultural co-operatives, Budget 2005 introduced a temporary measure to provide a tax deferral that applies to patronage dividends paid to members by an eligible agricultural co-operative in the form of eligible shares. To be eligible for this tax deferral, a share must be issued after 2005 and before 2016. Budget 2015 announced the extension of this measure to eligible shares issued before 2021.
Preferential Tax Rate for Small Businesses
A preferential tax rate for small businesses has been in effect since 1972. It is currently set at 11% and generally applies to the first $500,000 per year of qualifying active income. The $500,000 income limit begins to be reduced when a Canadian-controlled private corporation's taxable capital reaches $10 million, and is eliminated when taxable capital reaches $15 million. Budget 2015 announced that the preferential small business tax rate will be reduced to 9% by 2019. This 2-percentage-point reduction will be phased in as follows:
- 10.5% effective January 1, 2016;
- 10% effective January 1, 2017;
- 9.5% effective January 1, 2018; and
- 9% effective January 1, 2019.
In conjunction with the reduction in the small business tax rate, Budget 2015 also adjusted the gross-up factor and dividend tax credit rate applicable to non-eligible dividends (generally dividends distributed from corporate income taxed at the small business tax rate) to ensure the appropriate tax treatment of dividend income.
Accelerated Capital Cost Allowance for Manufacturing or Processing Machinery and Equipment
In 2007, the Government introduced an accelerated capital cost allowance to encourage investment in machinery and equipment used in manufacturing and processing. This measure, which provided a 50% straight-line depreciation rate, expired at the end of 2015. Budget 2015 announced the provision of an accelerated capital cost allowance at a rate of 50% on a declining-balance basis for eligible assets acquired after 2015 and before 2026 primarily for use in Canada for the manufacturing and processing of goods for sale or lease.
Accelerated Deductibility of Some Canadian Exploration Expenses
Canadian Exploration Expenses are fully deductible in the year incurred and may be carried forward indefinitely for use in future years. In addition to the expenses associated with the physical exploration for a resource, eligible expenses can include the cost of certain environmental studies and community consultations that are carried out for the purpose of facilitating the physical exploration. In the past, environmental studies and community consultations required to pursue an exploration project were not always eligible for treatment as Canadian Exploration Expenses. On March 1, 2015, the Government announced that it would modify the tax rules to ensure that the costs of environmental studies and community consultations that are required in order to obtain an exploration permit will be eligible for treatment as Canadian Exploration Expenses.[4] The change would apply to expenses incurred after February 2015.
Accelerated Capital Cost Allowance for Liquefied Natural Gas Facilities
Equipment and structures used for natural gas liquefaction have generally been eligible for capital cost allowance (CCA) at a rate of 8 % (Class 47). Non-residential buildings, at a facility that liquefies natural gas, have been eligible for a CCA rate of 6% (4% under Class 1 plus an additional 2% allowance for non-residential buildings). On February 19, 2015, the Government announced the provision of accelerated CCA treatment for such assets used in facilities that liquefy natural gas. The accelerated CCA is provided by means of two additional allowances: an additional 22% allowance (that brings the CCA rate up to 30%) for Class 47 property used in Canada in connection with natural gas liquefaction; and an additional allowance that brings the CCA rate up to 10% for buildings that are part of facilities that are used to liquefy natural gas. These changes apply to property acquired after February 19, 2015 and before 2025.
Refundable Taxes on Investment Income of Private Corporations
Given that corporate tax rates are generally lower than personal tax rates, special refundable taxes are imposed on investment income of private corporations in order to limit the ability of individuals to defer taxation by holding investments in a private corporation. On December 7, 2015, the Government proposed to increase these refundable taxes (and the related dividend refund rate) effective January 1, 2016 in order to reflect the new 33% top personal income tax rate applicable as of that date.[5]
Zero-Rating of Feminine Hygiene Products
GST/HST relief for feminine hygiene products was proposed by way of a Notice of Ways and Means Motion tabled in Parliament on May 28, 2015.[6] The Motion proposed that effective July 1, 2015, sanitary napkins, tampons, sanitary belts, menstrual cups and other similar products that are marketed exclusively for feminine hygiene purposes would be zero-rated.
1 At the time of production of this report, these changes were still subject to Parliamentary approval.
2 At the time of production of this report, this change was still subject to Parliamentary approval.
3 At the time of production of this report, these changes were still subject to Parliamentary approval.
4 At the time of production of this report, this change was still subject to Parliamentary approval.
5 At the time of production of this report, this change was still subject to Parliamentary approval.
6 At the time of production of this report, this change was still subject to Parliamentary approval.
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