Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada

Alexandre Laurin
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Alexandre Laurin: C.D. Howe Institute

C.D. Howe Institute Commentary, 2009, issue 284

Abstract: Providing a comprehensive group-taxation regime would bring fairness, simplicity and certainty of tax outcome for Canadian corporations. Canada’s current approach leads to higher administrative and transaction costs, unfairness among different types of corporations, uncertainty, and weakened international competitiveness.

Keywords: Canadian corporate taxation; competitiveness of corporate tax system (search for similar items in EconPapers)
JEL-codes: H20 H25 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (3)

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