Modern health systems, like Canada’s, face similar pressures. Populations are aging, government revenues are dwindling, and the scope for new services is increasing as new technologies develop. However, each country is responding to these pressures in unique ways. Arguably, Canadians pay too...

Numerous provinces and municipalities across Canada levy Land Transfer Taxes (LTTs). An LTT is a charge paid to a municipality or provincial government, upon the sale or transfer of real estate or similar immovable object. LTTs can be expensive, and make up a significant portion of the expenses...

Physician compensation accounts for about one-fifth of all Canadian healthcare spending. But physicians’ decisions, particularly those made by primary care doctors, are the conduit for the majority of the system’s costs. The incentives physicians have to promote efficiency, therefore, affect...

Canada’s charities are increasingly looking at ways to finance their non-profit activities through business income – in areas directly related to their charitable missions, and in areas that are not. Current legislation limits public foundations and charitable organizations to operating...

Canada is in the happy position of being able to address its fiscal challenges not just through eliminating deficits, but also by promoting growth in the economy and the tax base. This report takes a two-pronged approach: first, an accelerated plan to achieve budgetary surplus in three years;...

Sales of contraband cigarettes in Canada constitute a sizable component of the tobacco market. This illegal trade is associated with a loss in tax revenue and an array of illicit activities that involve gangs and organized crime. Various policy responses have been called for to counter this...

Canada needs a policy framework and new governance structure beyond what is in place to reduce the potential for future financial crises. The authors make the case for establishing a formal committee with a mandate to identify potential systemic risks and to act promptly before they materialize....

Canadians are avid users of debit and credit cards and other electronic payment options. Compared to consumers in other countries, they are among the heaviest users of debit cards to make purchases at retail stores. But Canada’s payment system has fallen behind – cell phones with payment...

With a possible Quebec election fast approaching, funding for child care (and public services in general) may rise to the top of the policy agenda. In the study "Reforming the financing of child care in Quebec: Yes, but how?," the authors analyze the impact of two proposals on the issue, and...