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
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.612935&sl=1
| Ministère/Organisme | Statistics Canada. Analytical Studies Branch. |
|---|---|
| Titre | The evolution of payroll taxes in Canada: 1961-1993 / by Zhengxi Lin et al. |
| Titre de la série | Research paper series1200-5223No. 90 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Papier |
| Autres formats offerts | Électronique-[Anglais] |
| 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. |
| Information sur la publication | Ottawa - Ontario : Statistics Canada. 1996. |
| Reliure | Softcover |
| Description | 27p. : graphs, references, tables ; 28 cm. |
| ISBN | 0-660-15598-2 |
| ISSN | 1200-5223 |
| Numéro de catalogue |
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| Descripteurs | Taxes |
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