Fair, simple and competitive taxation: YC13-0/421-24E-PDF

the way forward for Canada /

"In July 2017, the Minister of Finance announced consultations on proposed changes to the Income Tax Act related to private corporations. The strong response from the Canadian small business community convinced the Standing Senate Committee on National Finance that it needed to hear from Canadians through an in-depth examination of these proposals. With this in mind, on 26 September 2017, the Senate authorized our committee to study the government’s proposed changes to the Income Tax Act respecting the taxation of private corporations and the tax planning strategies involved. This report summarizes the various perspectives and concerns we heard and presents our view of how the government should move forward in order to ensure that our tax system is fair, equitable, and conducive to economic growth"--P. 7, 10.

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Department/Agency Parliament. Senate. Standing Committee on National Finance.
Title Fair, simple and competitive taxation
Subtitle the way forward for Canada /
Series Title Report of the Standing Senate Committee on National Finance ;
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued also in French under title: Un régime fiscal équitable, simple et concurrentiel : la voie à suivre pour le Canada. "December 2017."
Date 2017.
Number of Pages 45 p. :
Catalogue Number
  • YC13-0/421-24E-PDF
Subject Terms Income tax, Fiscal policy