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

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Publication information
Department/Agency Statistics Canada. Analytical Studies Branch.
Title The evolution of payroll taxes in Canada: 1961-1993 / by Zhengxi Lin et al.
Series title Research paper series1200-5223No. 90
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Paper
Other formats Electronic-[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.
Binding Softcover
Description 27p. : graphs, references, tables ; 28 cm.
ISBN 0-660-15598-2
ISSN 1200-5223
Catalogue number
  • CS11-0019/90E
Subject terms Taxes
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