Fair, simple and competitive taxation : the way forward for Canada / chair, The Honourable Percy Mockler ; deputy chairs, The Honourable André Pratte, The Honourable Mobina S.B. Jaffer.: YC13-0/421-24E-PDF

"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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Publication information
Department/Agency Canada. Parliament. Senate. Standing Committee on National Finance.
Title Fair, simple and competitive taxation : the way forward for Canada / chair, The Honourable Percy Mockler ; deputy chairs, The Honourable André Pratte, The Honourable Mobina S.B. Jaffer.
Series title Report of the Standing Senate Committee on National Finance ; [24th report, 42nd Parliament, 1st session]
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Un régime fiscal équitable, simple et concurrentiel : la voie à suivre pour le Canada.
"December 2017."
Includes bibliographical references.
Publishing information [Ottawa] : Senate, 2017.
Author / Contributor Mockler, Percy, 1949-
Pratte, André, 1957-
Jaffer, Mobina.
Description 45 p. : col. ill.
Catalogue number
  • YC13-0/421-24E-PDF
Subject terms Income tax
Fiscal policy
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