The parliamentary financial cycle / Shaowei Pu. : YM32-10/2025-10E-PDF

"One of Parliament's fundamental roles is to review and approve the government's taxation and spending plans. In fact, the government cannot change taxation rates, impose new taxes or spend public funds without Parliament's approval. Despite the importance of financial scrutiny, Parliament's role in this regard is often not well understood. The goal of this HillStudy is to provide a broad overview of the various components of the Canadian parliamentary financial cycle, and the reporting documents associated with it, to assist parliamentarians in their consideration of the government's taxation and spending plans. …"--Introduction, page 1.

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