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Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada

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  • Alexandre Laurin

    (C.D. Howe Institute)

Abstract

Providing a comprehensive group-taxation regime would bring fairness, simplicity and certainty of tax outcome for Canadian corporations. Canada’s current approach leads to higher administrative and transaction costs, unfairness among different types of corporations, uncertainty, and weakened international competitiveness.

Suggested Citation

  • Alexandre Laurin, 2009. "Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 284, March.
    • Handle: RePEc:cdh:commen:284
    as

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    File URL: https://www.cdhowe.org/public-policy-research/cleaning-books-proposal-revamping-corporate-group-taxation-canada
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    References listed on IDEAS

    as
    1. Jack M. Mintz, 1988. "An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 103(1), pages 225-231.
    2. William B.P. Robson, 2009. "Boomer Bulge: Dealing with the Stress of Demographic Change on Government Budgets in Canada," e-briefs 71, C.D. Howe Institute.
    3. Roger A. Samson & Stephanie Bailey Stamler, 2009. "Going Green for Less: Cost-Effective Alternative Energy Sources," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 282, February.
    4. John Richards & Jennifer Hove & Kemi Afolabi, 2008. "Understanding the Aboriginal/Non-Aboriginal Gap in Student Performance: Lessons From British Columbia," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 276, December.
    5. Alexandre Laurin & Colin Busby & Benjamin Dachis, 2009. "Out on a Limb: Assessing the Fiscal Sustainability and Effectiveness of the 2009 Federal Budget," e-briefs 72, C.D. Howe Institute.
    6. Michael Parkin, 2009. "What is the Ideal Monetary Policy Regime? Improving the Bank of Canada's Inflation-targeting Program," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 279, January.
    7. Cooper, Michael & Knittel, Matthew, 2006. "Partial Loss Refundability: How Are Corporate Tax Losses Used?," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 651-663, September.
    8. Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, vol. 88(6), pages 1149-1168, June.
    9. David Laidler & Robin Banerjee, 2008. "Unstable Foundations: Assets Markets, Inflation Targets, and Canada's 2011 Policy Choices," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 278, December.
    10. Benjamin Dachis & Gilles Duranton & Matthew A. Turner, 2008. "Sand in the Gears: Evaluating the Effects of Toronto's Land Transfer Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 277, December.
    11. William B.P. Robson & Alexandre Laurin & Finn Poschmann, 2009. "Lasting Bang for the Stimulus Buck: Priorities for the 2009 Federal Budget," e-briefs 70, C.D. Howe Institute.
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    Cited by:

    1. Alex Laurin & William Robson, 2013. "Prudence and Opportunity: A Shadow Federal Budget for 2013," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 375, March.
    2. Pierre L. Siklos, 2009. "As Good As It Gets? The International Dimension to Canada's Monetary Policy Strategy Choices," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 292, July.
    3. Robin W. Boadway & Jean-François Tremblay, 2016. "Modernizing Business Taxation," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 452, May.

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    More about this item

    Keywords

    Canadian corporate taxation; competitiveness of corporate tax system;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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