The Canada-United States-Mexico Agreement (CUSMA), as amended by the Protocol of Amendment signed December 10, 2019, represents a major overhaul of the now-dated 1994 North American Free Trade Agreement (NAFTA). However, it is unusual in that it has little traditional tariff liberalization,...

The best and worst major Canadian cities for business investment as measured by overall tax burden are identified in a new report by authors Adam Found and Peter Tomlinson.Before a business decides to locate or expand in a given jurisdiction, it must consider the tax implications of such an...

Postponing retirement has become a new reality for many older workers in the wake of the market crash, underlining the need for reform of the rules around retirement saving in tax-deferred programs.In this report, author Joseph Nunes argues Ottawa should raise the age at which workers must stop...

The Canadian Institute for Health Information's annual National Health Expenditure (NHEX) is a vital source of data on how much Canadians and their governments are spending on healthcare generally, as well as on specific categories. Because the NHEX reports give both preliminary numbers based on...