Tax professionals argue that the tax system is too complex for ordinary taxpayers and that this sometimes makes their work for clients more educational than strategic. Tax complexity is not only a headache for these professionals but also a source of inefficiency and unfairness in our tax system...

Tax systems are complex structures that can be difficult for individuals to navigate. Understanding the way taxes are calculated and liabilities are assessed matters a lot when personal saving for retirement and education, and much of the government's social policy apparatus, are closely...

This paper analyses a survey undertaken by the polling firm CROP between the 20th and the 31st of January 2005. The 21 questions presented in this study concern the Quebec population's perception of fiscal issues. Several issues are examined such as budgetary choices and fiscal administration as...

This paper analyses two questions of a survey undertaken by the polling firm CROP between the 20th and 31st of January 2005. The questions presented in this paper on polling concern Quebec's perception of fiscal imbalance. Fiscal imbalance is the idea that the federal government disposes of too...

French Abstract: Ceux qui épargnent en vue de la retraite profiteraient de plus de flexibilité et de sécurité financière grâce à une période de report plus longue pour leurs prestations de la sécurité de la vieillesse (PSV), du Régime de rentes du Québec (RRQ), et du Régime de...

Retirement savers would benefit from greater flexibility and security with a longer Canada and Québec Pension Plans (C/QPP) deferral period, according to a new report by the C.D. Howe Institute. In “Deferring Receipt of Public Pension Benefits: A Tool for Flexibility” authors Antoine...

It is generally believed that the preferential treatment of capital gains for personal income tax purposes benefits primarily high-income taxpayers. However, since traditional tax statistics include capital gains in the total income of individuals, some individuals see their annual income...

Governments transfer resources to low-income families both directly, with social assistance payments, and indirectly, through the tax system. In Canada, several important benefits aimed at low-income families are delivered through the tax system, but only to those who file tax returns....