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The evolution of payroll taxes in Canada: 1961-1993 / by Zhengxi Lin et al.CS11-0019/90E

This paper outlines the structure of payroll taxes and documents evidence on the level, growth and role of each component over the last three decades for Canada and for each province. Levied by both the federal and provincial governments, payroll taxes in Canada include four major components: i) unemployment insurance (UI) premiums; ii) Canada/Quebec Pension Plan (C/QPP) contributions; iii) workers compensation (WC) premiums; and iv) the provincial health/post-secondary education (H/E) tax levied by Quebec, Manitoba, Ontario and Newfoundland.--Abstract

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.612935&sl=0

Publication information
Department/Agency
  • Statistics Canada. Analytical Studies Branch.
TitleThe evolution of payroll taxes in Canada: 1961-1993 / by Zhengxi Lin et al.
Series title
  • Research paper series 1200-5223 No. 90
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatPhysical text
Other formatsDigital text-[English]
Note(s)
  • "This paper outlines the structure of payroll taxes and documents evidence on the level, growth and role of each component over the last three decades for Canada and for each province. Levied by both the federal and provincial governments, payroll taxes in Canada include four major components: i) unemployment insurance (UI) premiums; ii) Canada/Quebec Pension Plan (C/QPP) contributions; iii) workers compensation (WC) premiums; and iv) the provincial health/post-secondary education (H/E) tax levied by Quebec, Manitoba, Ontario and Newfoundland."--Abstract.
Publishing information
  • Ottawa - Ontario : Statistics Canada. 1996.
BindingSoftcover
Description27p. : graphs, references, tables ; 28 cm.
ISBN0-660-15598-2
ISSN1200-5223
Catalogue number
  • CS11-0019/90E
Subject terms
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