elsewhere in Canada. A natural comparative measure of the property tax burden across markets is the ratio of property tax to …

annual wealth tax as part of Canada's tax system. To do so, we review current received wisdom on the elements of a good tax …

inception in the early 1990s, the story emerging from Canada's value-added tax (VAT) experience is mostly a happy one. Indeed, a … and administrative costs. This paper explains that the tax treatment of real property under Canada's VAT systems is far … systems and their administration, as well as identify the legal issues that most frequently land in the Tax Court of Canada …

Wealth transfer taxes have had a long history in Canada: the Rowell-Sirois report suggested federal administration; the … largely disappeared in Canada. This article makes the case for consideration of an accession tax, which taxes wealth transfers …