Archived: Federal tax expenditures

Environment and Climate Change Canada’s Departmental Plan does not include information on tax expenditures that relate to its planned results for 2020–21.

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals, and credits. The Department of Finance Canada publishes cost estimates and projections for these measures each year in the Report on Federal Tax Expenditures.  This report also provides detailed background information on tax expenditures, including descriptions, objectives, historical information, and references to related federal spending programs. The tax measures presented in this report are the responsibility of the Minister of Finance.