Taxes and tariffs
Reports that evaluate federal tax measures, examining their effectiveness and impact on Canadians and the economy.
- 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)
Archived
- 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)
- A Profile of Trusts as Taxfilers and Taxpayers (2020)
- The Refundable Medical Expense Supplement: A Profile of Beneficiaries (2020)
- Gender-Based Analysis Plus of Federal Personal Income Tax Expenditures With Family Components (2020)
- Evaluation of the Moving Expense Deduction (2019)
- Gender-Based Analysis Plus of Existing Federal Personal Income Tax Measures (2019)
- Evaluation of the Non-Taxation of Capital Gains on Donations of Publicly Listed Securities (2018)
- A Statistical Profile of Federal Tax Expenditures, 1991–2015 (2017)
- Evaluation of the Children's Fitness Tax Credit and the Children's Arts Tax Credit (2017)
- Evaluation of the Goods and Services Tax Credit (2017)
- The Working Income Tax Benefit: A Profile of Claimants, 2009–2012 (2016)
- An Evaluation of the Response of Individuals to Changes in the Price of Charitable Donations (2016)
- Evaluation of the Federal Charitable Donation Tax Credit (2014)
- Interprovincial Tax Planning by Corporate Groups in Canada: A Review of the Evidence (2014)
- Flow-Through Shares: A Statistical Perspective (2103)
- Taxation of Small Businesses in Canada (2013)
- Tax-Free Savings Accounts: A Profile of Account Holders (2012)
- Tax Expenditures for Accelerated Deductions of Capital Costs (2012)
- Distributional Impact of the Federal Personal Income Tax System and Refundable Credits: Analysis by Income, Sex, Age and Family Status (2011)
- Evaluation of the Public Transit Tax Credit (2011)
- Taxes and the Preferred Source of Corporate Finance (2010)
- The Response of Individuals to Changes in Marginal Income Tax Rates (2010)
- An International Comparison of Tax Assistance for Investment in Research
and Development (2009) - Considerations in Setting Canada's Corporate Income Tax Rate (2008)
- Corporate Income Taxes and Investment: Evidence From the 2001–2004 Rate Reductions (2007)
- Taxes on Business Investment: An International Comparison of Marginal Effective Tax Rates in the Manufacturing Sector (2006)
- Investing In Post-Secondary Education: The Impact Of The Income Tax System (2006)
- Marginal Effective Tax Rates on Business Investment: Methodology and Estimates for Canadian and US Jurisdictions. (2005)
- The Disability Tax Credit: Evaluation Report. (2004)
- Taxation and Economic Efficiency: Results From a General Equilibrium Model. (2004)
- Long-Run Projections of the Tax Expenditure on Retirement Savings. (2003)
- Elimination of the Federal Capital Tax: Building on the Canadian Tax Advantage. (2003)
- The Impact of the Canada Child Tax Benefit on the Incomes of Families With Children. (2002)
- Special Federal Tax Assistance for Charitable Donations of Publicly Traded Securities. (2002)
- Present-Value Tax Expenditure Estimates of Tax Assistance for Retirement Savings. (2001)
- Defining Tax Expenditures. (2000)
- The Alternative Minimum Tax. (2000)
- GST/HST Treatment of Export Distribution. (2000)
- Federal System of Income Tax Incentives for Scientific Research and Experimental Development (1998)
- Flow-Through Shares: An Evaluation Report (Executive Summary) [PDF 60.88 Kb] (1994)