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Journal articles on the topic 'Revenue Canada'
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1
Snoddon, Tracy. "Policy Forum: Carbon Taxes and Fiscal Federalism in Canada—A New Wrinkle to an Old Problem." Canadian Tax Journal/Revue fiscale canadienne 70, no. 1 (April 2022): 73–95. http://dx.doi.org/10.32721/ctj.2022.70.1.pf.snoddon.
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The federal government intends to increase its minimum carbon tax from $40 per tonne of carbon emissions to $170 per tonne by 2030. The carbon tax increase will have uneven and potentially large impacts on provincial emissions and carbon tax revenue, but little is known about how decisions to recycle these revenues will affect equalization payments to provinces. This article compares baseline equalization payments with simulated payments under various revenue-recycling scenarios given a $170 minimum carbon tax. The simulations demonstrate that recycling carbon tax revenues with offsetting reductions in provincial personal or business income taxes, for example, lowers overall disparities in provincial governments' revenue-raising abilities and reduces the size of the equalization program needed to address these disparities. The article draws attention to an already controversial design feature of the program, the fixed-growth rule. The simulations show that the fixed-growth rule limits the impact of higher carbon tax revenues on equalization, by adjusting payments to ensure that the overall size of the program grows roughly in line with the economy. As a result, any potential savings in aggregate equalization payments from revenue recycling are not realized. The distribution of payments is also affected by the fixed-growth rule. Overequalization often results, with Quebec and sometimes Ontario as the main beneficiaries.
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Khakbazan, Mohammad, Obioha N. Durunna, Tanis K. Sirski, Derek G. Brewin, John Huang, Nathan Berry, Alan D. Iwaasa, et al. "The effects of spring versus summer calving on beef cattle economic performance in western Canada." Canadian Journal of Animal Science 95, no. 3 (September 2015): 475–86. http://dx.doi.org/10.4141/cjas-2015-046.
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Khakbazan, M., Durunna, O. N., Sirski, T. K., Brewin, D. G., Huang, J., Berry, N., Iwaasa, A. D., Scott, S. L., Robins, C. D., Block, H. C. and Lardner, H. A. 2015. The effects of spring versus summer calving on beef cattle economic performance in western Canada. Can. J. Anim. Sci. 95: 475–486. The choice of calving date influences the net revenue of a calving operation as it affects the number of days that calves spend in each feeding phase and when they are subsequently marketed. These two factors determine the costs, revenue, and risk (variance) of each calving system for the calving phase of a beef system. The majority of cow–calf producers in western Canada have adopted early calving (EC) in spring due to management factors. However, late calving (LC) in the summer is an alternative beef calving system associated with higher returns due to lower system costs and higher beef prices. It may offer a better match between cow nutritional requirements and pasture availability. The objective of this study was to compare the revenues and risks for a traditional EC system and an alternative LC system at three sites in western Canada. Biological and economic data from three field experimental sites in western Canada (Brandon Research Centre in Manitoba, Western Beef Development Centre in Lanigan, Saskatchewan and Semi-Arid Prairie Agriculture Research Centre in Swift Current, Saskatchewan) were used to determine the costs and benefits of the alternative beef calving system. The results showed that even though the EC has higher cost than the LC, the EC is slightly better than LC in terms of higher net revenue potential, but it comes at a greater risk due to higher revenue variances. The EC system is usually more preferable for risk-neutral producers, whereas the LC system is more preferable for risk-averse producers.
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Sharma, Sagar. "Fiscal Federalism in India: Learning from best practices in Canada." International Scientific Journal of Engineering and Management 03, no. 03 (March 23, 2024): 1–9. http://dx.doi.org/10.55041/isjem01454.
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This research paper aims to provide a comparative study on the fiscal federalism of India and Canada. Both India and Canada have a federal form of government, but their fiscal federalism systems differ in many aspects. This paper analyzes the historical development, constitutional provisions, tax systems, revenue-sharing mechanisms, and challenges of fiscal federalism in India and Canada. The paper concludes that while both countries face challenges in fiscal federalism, Canada has a more established and effective system due to its focus on revenue sharing and cooperative federalism. This paper will examine the key features of Canada's fiscal federalism model and explore the lessons that can be drawn for India.
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Khakbazan, M., R. Henry, J. Haung, R. Mohr, R. Peters, S. Fillmore, V. Rodd, and A. Mills. "Economics of organically managed and conventional potato production systems in Atlantic Canada." Canadian Journal of Plant Science 95, no. 1 (January 2015): 161–74. http://dx.doi.org/10.4141/cjps-2014-050.
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Khakbazan, M., Henry, R., Haung, J., Mohr, R., Peters, R., Fillmore, S., Rodd, V. and Mills, A. 2015. Economics of organically managed and conventional potato production systems in Atlantic Canada. Can. J. Plant Sci. 95: 161–174. A rotation study was initiated in 2007 in Prince Edward Island (PEI), Canada, to determine the economic effects of converting from conventional potato production to organically managed systems. Seven organically managed rotations, which used various crop combinations to help control pests and soil-borne diseases as well as maintain nutrient levels, were assessed for 2 yr before and 2 yr after organic certification requirements were met in 2009. Each rotation included potato as the main cash crop and at least one other cash crop in a 4-yr rotation and these rotations were compared to a 4-yr conventional rotation. Results indicated that without an organic price premium, significant net revenue losses are expected for most of the seven rotations because of lower yields and high costs. The rotation that included carrots (potato, carrots and mixed peas–oats grain as the cash crops) produced the highest net revenue amongst all rotations studied; however, carrot yield and the net revenue associated with it also showed the greatest variability among all the crops. Organically managed cash crops generated higher net revenues than the conventional potato system only if the average PEI organic price premium was applied. Conventional potato systems produced economic benefits similar to most of the organic rotations when a traditional potato–cereal–green manure rotation was evaluated. The comparison of seven possible rotations provides producers with options if growing organic potatoes.
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Keser, Claudia, David Masclet, and Claude Montmarquette. "Labor Supply, Taxation, and the Use of Tax Revenues: A Real-Effort Experiment in Canada, France, and Germany." Public Finance Review 48, no. 6 (October 19, 2020): 714–50. http://dx.doi.org/10.1177/1091142120960491.
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We experimentally investigated three variants of a real-effort game with taxation that differed in the degree of redistribution of tax revenue. Concretely, we compared a Leviathan scenario, where no tax is redistributed, with a situation where tax revenues are used to finance a public good involving neither a direct nor immediate monetary transfer to participants and with a scenario where direct transfer payments are made to each participant. Our results confirm previous findings of a nonlinear decreasing relationship between tax rate and work effort. We found that, for tax rates above 50 percent, the level of effort was highest under direct redistribution, followed by the public-good scenario, and by the Leviathan case. Conducting the experiment in Canada, France, and Germany, we observed average effort (and thus tax revenues) to be higher in France than in Canada and Germany.
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Sherk, Adam. "The alcohol deficit: Canadian government revenue and societal costs from alcohol." Health Promotion and Chronic Disease Prevention in Canada 40, no. 5/6 (June 2020): 156–59. http://dx.doi.org/10.24095/hpcdp.40.5/6.02.
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This summary article compares government revenue from the sale and distribution of alcohol to the societal costs caused by alcohol use for the year 2014. Statistics Canada data reported government revenue of $10.9 billion; however, this was offset by net societal costs of $14.6 billion, as reported by Canada's national substance use surveillance system, the Canadian Substance Use Costs and Harms project. The societal costs include health care, economic loss of production, criminal justice and other direct costs. Though revenue from alcohol sales has been described as a benefit to public coffers, accounting that includes costs incurred shows that all provinces and territories in Canada are running an alcohol deficit, totalling $3.7 billion nationally.
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Willie, Paul A. "Revenue management for Canadian professional sports organizations." Worldwide Hospitality and Tourism Themes 9, no. 4 (August 14, 2017): 451–63. http://dx.doi.org/10.1108/whatt-04-2017-0021.
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Purpose This paper aims to recommend opportunities for professional sport leagues in the USA and Canada to apply the art and science of revenue management in order to minimize potential losses and maximize profits. Design/methodology/approach The evolution of current key revenue management concepts is presented from their initial stages to their current level of implementation. In addition, the literature regarding the strongest business models is reviewed and examined in the context of current successes and challenges across the major sport leagues in North America. Findings Five revenue streams in sports organizations are identified and analysed. Five key elements for revenues are highlighted as strategic tools used to maximize effectiveness in achieving revenue management goals. A series of recommendations is made to best use revenue management including careful negotiation of television contracts, the use of dynamic pricing models, maximization of partnerships and sponsorships, acceptance of new approaches to food and beverage and accessibility of sport merchandise to customers. Practical implications At the regional, national and international levels, sports organizations should review their current business practices to identify areas to improve their revenue management in light of the recommendations in this paper. Originality/value Although the use of the concept of revenue management in sectors of tourism has evolved since early 1970s, its application in professional sports is relatively new. Therefore, this paper provides value to professional sports organizations to optimize their profitability.
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Stockwell, Tim, Samuel Churchill, Adam Sherk, Justin Sorge, and Paul Gruenewald. "How many alcohol-attributable deaths and hospital admissions could be prevented by alternative pricing and taxation policies? Modelling impacts on alcohol consumption, revenues and related harms in Canada." Health Promotion and Chronic Disease Prevention in Canada 40, no. 5/6 (June 2020): 153–64. http://dx.doi.org/10.24095/hpcdp.40.5/6.04.
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Introduction In 2017, Canada increased alcohol excise taxes for the first time in over three decades. In this article, we describe a model to estimate various effects of additional tax and price policies that are predicted to improve health outcomes. Methods We obtained alcohol sales and taxation data for 2016/17 for all Canadian jurisdictions from Statistics Canada and product-level sales data for British Columbia. We modelled effects of alternative price and tax policies - revenue-neutral taxes, inflation-adjusted taxes and minimum unit prices (MUPs) - on consumption, revenues and harms. We used published price elasticities to estimate impacts on consumption and revenue and the International Model for Alcohol Harms and Policies (InterMAHP) to estimate impacts on alcohol-attributable mortality and morbidity. Results Other things being equal, revenue-neutral alcohol volumetric taxes (AVT) would have minimal influence on overall alcohol consumption and related harms. Inflation-adjusted AVT would result in 3.83% less consumption, 329 fewer deaths and 3762 fewer hospital admissions. A MUP of $1.75 per standard drink (equal to 17.05mL ethanol) would have reduced consumption by 8.68% in 2016, which in turn would have reduced the number of deaths by 732 and the number of hospitalizations by 8329 that year. Indexing alcohol excise taxes between 1991/92 and 2016/17 would have resulted in the federal government gaining approximately $10.97 billion. We estimated this could have prevented 4000-5400 deaths and 43 000-56 000 hospitalizations. Conclusion Improved public health outcomes would be made possible by (1) increasing alcohol excise tax rates across all beverages to compensate for past failures to index rates, and (2) setting a MUP of at least $1.75 per standard drink. While reducing alcohol-caused harms, these tax policies would have the added benefit of increasing federal government revenues.
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Foster, Mary K., and Agnes G. Meinhard. "Diversifying revenue sources in Canada: Are women's voluntary organizations different?" Nonprofit Management and Leadership 16, no. 1 (2005): 43–60. http://dx.doi.org/10.1002/nml.89.
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Terry, Jacob, Jeffrey M. Casello, and Chris Bachmann. "Origin Revenue Sources for Infrastructure Funding." Transportation Research Record: Journal of the Transportation Research Board 2606, no. 1 (January 2017): 96–105. http://dx.doi.org/10.3141/2606-13.
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Cities require well-funded public infrastructure to function efficiently, but knowledge of public finance mechanisms among residents and decision makers may be deficient. This paper presents a thorough investigation of infrastructure funding flows to increase understanding, to catalyze further investigation in other jurisdictions, and to identify best practices. By using data from Waterloo, Ontario, Canada, funding was mapped for the four tiers of government—federal, provincial, regional, and municipal—contributing to infrastructure. The results demonstrate that significant opacity exists around municipal reserve funds and intergovernmental transfers because insufficient recording is associated with the origin revenues of these funds: where moneys first enter the government cycle. To compare across infrastructure systems, funding from each tier was used to find an average revenue share and estimated per capita funding per source for the water system and three transportation systems: auto, transit, and active transportation. Water infrastructure was funded through six origin revenue sources, with user fees and development charges funding 95% of expenditures. For transportation infrastructure, the auto system was funded through 16 origin revenue sources, transit through 13, and active transportation through seven. The auto and active transportation systems were 75% funded through mixtures of property tax, user fees, and development charges. The transit system received significant contributions from nonregional revenue sources because of capital projects developed in the study period. Active transportation, water, and parking expenditures are shown to use effective revenue sources, while transit and other auto expenditures used less effective sources because of the wide range of origin revenue sources.
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Medina Munro, Michelle, and Charles Belanger. "Analyzing external environment factors affecting social enterprise development." Social Enterprise Journal 13, no. 1 (February 6, 2017): 38–52. http://dx.doi.org/10.1108/sej-06-2016-0021.
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Purpose The purpose of this paper is to analyze how factors in the external environment affect social enterprise (SE) development in Canada. With the decline in government funding for non-profit organizations, SE development is gaining greater traction. SEs are businesses and can be analyzed with methods similar to those for traditional businesses. Just as the external environment is important for assessing the success of businesses, in this study, the authors examine the external environment related to SEs. Design/methodology/approach In this statistical analysis, the authors compared 62 factors across 33 census metropolitan areas (CMAs) in Canada while treating SE revenue as the dependent variable. Links between the dependent variable and the external environment were analyzed through correlation and regression tests. Publicly available revenue figures for non-profit SEs by CMAs were compared with a selection of external environment factors, including demographic information and health indicators, also organized by CMA, as published by Statistics Canada. Findings The analysis demonstrated that three of the factors displayed significant positive correlation and one resulted in a predictive value. Positive correlations were discovered between SE revenue per capita and three of the variables: university education, perceived health, very good or excellent and no religious affiliation. Only university education was found to have predictive value. Originality/value This study is the first to compare SE revenue and the external environment across Canada’s CMAs. The results show that factors in the external environment create conditions more conducive to SE development.
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Chan, Alan, Bruce G. Fawcett, and Shu-Kam Lee. "Increasing revenue and attendance in Canadian Baptist churches." International Journal of Social Economics 42, no. 12 (December 7, 2015): 1071–89. http://dx.doi.org/10.1108/ijse-02-2014-0030.
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Purpose – Church giving and attendance are two important indicators of church health and performance. In the literature, they are usually understood to be simultaneously determined. The purpose of this paper is to estimate if there a sustainable church congregation size using Wintrobe’s (1998) dictatorship model. The authors want to examine the impact of youth and adult ministry as well. Design/methodology/approach – Using the data collected from among Canadian Baptist churches in Eastern Canada, this study investigates the factors affecting the level of the two indicators by the panel-instrumental variable technique. Applying Wintrobe’s (1998) political economy model on dictatorship, the equilibrium level of worship attendance and giving is predicted. Findings – Through various simulation exercises, the actual church congregation sizes is approximately 50 percent of the predicted value, implying inefficiency and misallocation of church resources. The paper concludes with insights on effective ways church leaders can allocate scarce resources to promote growth within churches. Originality/value – The authors are the only researchers getting the permission from the Atlantic Canada Baptist Convention to use their mega data set on church giving and congregation sizes as per the authors’ knowledge. The authors are also applying a theoretical model on dictatorship to religious/not for profits organizations.
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Rockerbie, Duane, and Stephen Easton. "Government Funding Allocations to Universities and the Business Cycle: An Analysis of Canada’s Provincial Governments." Economies 12, no. 4 (April 16, 2024): 94. http://dx.doi.org/10.3390/economies12040094.
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Canada’s universities each receive an annual operating grant from their provincial government to partially finance operating expenses. This paper estimates the sensitivity of provincial operating grants to the business cycle by disentangling the effects of procyclical income on government revenue and the countercyclical effect on student demand by utilizing an economic regression model composed of three equations. Our panel data include the total real operating grant paid to all universities within a province, total student enrolment, real per capita government revenue, and real per capita gross domestic product for Canada’s ten provinces over the 1992–2019 sample period. The results confirm that real per capita government revenues are procyclical and that full-time equivalent student enrolments are counter-cyclical. The total real operating grant is only weakly associated with cyclical changes in provincial government revenue. Instead, the total real operating grant is mainly determined by countercyclical changes in student demand. This partially offsets the potential reduction in funding to universities during an economic downturn. Provincial governments in Canada can smooth the total allocation over the business cycle by adjusting other expenditures and using debt financing. Our results suggest they do this to some extent, but not enough to avoid a net reduction in real operating grants during an economic downturn.
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Wood, Joel. "Is Revenue Neutrality in Carbon Taxation Possible in Practice? Lessons from the Canadian Experience." Canadian Tax Journal/Revue fiscale canadienne 70, no. 3 (November 2022): 563–93. http://dx.doi.org/10.32721/ctj.2022.70.3.wood.
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While the potential economic efficiency, equity, and political acceptability benefits of a revenue-neutral carbon tax have been well studied, a deeper question remains about the feasibility of revenue neutrality in practice. This article provides perspective on this issue by assessing different definitions of revenue neutrality and presenting an in-depth discussion of the motivations for the adoption of revenue-neutral carbon taxes. Two examples of carbon taxes and revenue recycling implemented in Canada are examined: British Columbia's revenue-neutral carbon tax (a carbon tax with offsetting tax cuts) and the Canadian federal government's fuel charge and climate action incentive tax credit (a carbon tax and dividend). The BC case serves to highlight the inherent difficulties of assessing revenue neutrality owing to uncertainty about what would have occurred in the absence of the tax. As time passes following initial implementation of the tax, it becomes increasingly difficult to determine whether, and to what extent, government revenue, income tax rates, the overall tax structure, and the tax base might have differed had the tax not been adopted. The federal example suggests that a carbon tax and dividend policy would be better able to ensure revenue neutrality.
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McElligott, Paul. "Creating win-wins in BC's forests... Taking on the sacred cows." Forestry Chronicle 79, no. 3 (June 1, 2003): 659–63. http://dx.doi.org/10.5558/tfc79659-3.
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TimberWest Forest Corporation became Canada's only publicly traded private timberland investment vehicle in 1997. In addition to private lands, the company holds two renewable Tree Farm Licenses and other public tenures. Revenues from logging represent 80% of the company's total revenue. The company has outperformed its industry peers in Canada and the United States. This success is attributed to the predominance of private lands in the company's business mix and to its ability to export logs off these lands. A case is presented for privatization of some, if not all, commercial forest land in British Columbia. Key words: log exports, privatization, coastal forest industry, industry restructuring
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Woolley, Frances, Alan Macnaughton, and Daniel Sandler. "Policy Forum: Editors' Introduction—The Canada Revenue Agency as a Benefits Administrator." Canadian Tax Journal/Revue fiscale canadienne 69, no. 1 (April 2021): 83–85. http://dx.doi.org/10.32721/ctj.2021.69.1.pf.editors.
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Cripwell, J. Paul. "Developing an Empirical and Risk-Based Revenue Forecasting Model for NAV CANADA." Transportation Research Record: Journal of the Transportation Research Board 2300, no. 1 (January 2012): 110–18. http://dx.doi.org/10.3141/2300-13.
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Escober-Doran, Carissa, Philip Jacobs, and Carolyn Dewa. "Sources of Revenue for Nonprofit Mental Health and Addictions Organizations in Canada." Psychiatric Services 61, no. 10 (October 2010): 1032–34. http://dx.doi.org/10.1176/ps.2010.61.10.1032.
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Yousefi, Jamileh, Sahand Ashtab, Amirali Yasaei, Allu George, Ali Mukarram, and Satinderpal Singh Sandhu. "Multiple Linear Regression Analysis of Canada’s Freight Transportation Framework." Logistics 7, no. 2 (May 15, 2023): 29. http://dx.doi.org/10.3390/logistics7020029.
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Background: Finding trends in freight transportation activities enables businesses and policy makers to build an understanding of freight transportation patterns and their impact on logistics planning when making investments in a region’s transportation infrastructure and intermodal freight transport system. To the best of our knowledge, there is limited literature and data-driven analysis about trends in transportation mode choices and the influencing factors in Atlantic Canada. Methods: In this study, a data-driven method has been used to analyze the Canadian Freight dataset to identify trends in transportation activities within Maritime, Canada. Freight transportation mode, product categories, distance, number/weight of shipments, and revenue were examined. Results: The results revealed that the top five product categories exported from Atlantic provinces to the rest of Canada, the US, and Mexico are miscellaneous items, food products, forest products, minerals, and other manufactured goods, where Truck for Hire is the most deployed mode of transportation. A multiple linear regression analysis indicated that the weight, distance, and number of shipments are positively and rather strongly correlated with revenue generation. Conclusions: This study provides a unique overview of Canadian Freight Analysis Framework (CFAF) data with a focus on maritime activities.
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Godbout, Luc, and Michael Robert-Angers. "Finances of the Nation: Is There Tax Convergence Among OECD Countries?" Canadian Tax Journal/Revue fiscale canadienne 70, no. 2 (July 2022): 375–96. http://dx.doi.org/10.32721/ctj.2022.70.2.fon.
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In this article, Luc Godbout and Michaël Robert-Angers assess whether the burden of taxation and the tax structures used to collect tax revenues are converging among member countries of the Organisation for Economic Co-operation and Development (OECD). After defining the concept of convergence and presenting a methodology for measuring the degree of similarity among tax systems, the authors apply that methodology to OECD data for the period 1981-2018 to examine convergence among 24 member countries and individually for each country relative to the OECD average. While the data indicate convergence for the majority of the 24 countries in terms of the burden of taxation and the way in which tax revenue is collected, Canada is not part of this trend.
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Chapman, Robert B. "Tax Compliance and the Revenue Rule in Prosecutions for Wire and Mail Fraud." International and Comparative Law Quarterly 48, no. 2 (April 1999): 437–46. http://dx.doi.org/10.1017/s0020589300063284.
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The “revenue rule” is a “well-settled principle of international law that one nation's courts will not enforce the tax claims of another jurisdiction”.1 The US Court of Appeals for the Second Circuit has recently held, however, that using US foreign or interstate telecommunications to devise a scheme to defraud a foreign revenue authority is wire fraud under US law. In United States v. Trapilo2 the Second Circuit reversed the dismissal of indictments against alleged smugglers charged with using telephones and fax machines to effect tax-evasive importation of alcohol into Canada. Under Trapilo, which conflicts with a contrary First Circuit decision on almost identical facts, 3 the entire breadth of US wire and mail fraud precedent may apply to punish violations of foreign tax laws. Moreover, the decision substantially erodes the revenue rule.
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Livernois, John R. "The Redistributive Effects of Lotteries: Evidence from Canada." Public Finance Quarterly 15, no. 3 (July 1987): 339–51. http://dx.doi.org/10.1177/109114218701500306.
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The purpose of this article is to determine the income-redistributive effect of lottery programs in western Canada. This requires estimation of both the tax and the expenditure incidence of lottery profits. Previous research has been limited to measuring the tax incidence. The lotteries examined are found to be regressive in collecting public revenue, but considerably less regressive than the U.S. lotteries examined in the literature. In addition, the distribution of benefits resulting from the expenditure of lottery profits mildly favors upper-income groups. Thus lottery programs in western Canada are a regressive form of income redistribution.
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MacKnight, Robin J. "Recent Developments in Federal Taxation of Interest to the Resource Industries." Alberta Law Review 24, no. 1 (April 1, 1985): 115. http://dx.doi.org/10.29173/alr733.
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This paper considers certain aspects of the proposed legislative changes to the Income Tax Act (Canada) and the Petroleum and Gas Revenue Tax Cut set out in the January 30, 1985 and May 9, 1985 Notices of Ways and Means Motions, the Western Accord and the federal budget of May 23, 1985 which may be of interest to advisers to the oil and gas industry. Certain of these changes have been incorporated in Bill C-72, which was passed October 29, 1985, and draft amendments to the Petroleum and Gas Revenue Tax Act released September 16, 1985.
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Shkarlet, Serhiy, Iryna Dolozina, and Maksym Dubyna. "BUDGETARY REVENUE BREAKDOWN AT THE LOCAL LEVEL OF PUBLIC ADMINISTRATION IN FEDERAL COUNTRIES." Baltic Journal of Economic Studies 5, no. 3 (August 1, 2019): 218. http://dx.doi.org/10.30525/2256-0742/2019-5-3-218-224.
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Ensuring the financial autonomy of local government bodies is an important component for creating conditions on accelerating the development of individual territories of the country and increasing the efficiency of their use. Creation of mechanisms for providing sufficient amounts of financial resources, activities of the above-mentioned authorities require thorough research in this area, especially within the study of foreign experience by building budget systems and organizing redistribution of financial resources between their individual components at different levels. Experience of federative countries is particularly significant in this area. The outlined confirms the relevance of the chosen topic of the article. Accordingly, the following goal of the research was set – to identify structural features and trends in the transformation of budget revenues at the local level of public administration in federative countries from 2000 to 2015. To achieve this goal, the following tasks were set: to determine the revenues structure of local government in federative countries; to analyse main tendencies of the change of the specified structure during 2000–2015; to apply cluster analysis in order to identify groups of countries that are similar to the processes of revenue generation of local government budgets in federative countries. Methodology. Statistics for assessment of budgetary revenue’s breakdown in several federative countries by the IMF data was processed, assessment of breakdown transformation with the use of the Ryabtsev index was done, and similarity and distinctions of revenue’s breakdown in different countries with the use of the hierarchical cluster analysis was investigated. Outcomes. It was found that among the analysed federative countries, the own tax revenue has a significant share (higher than 30% in a breakdown of all revenue) only in Belgium, Germany, Australia, Canada, and also in Bosnia and Herzegovina; the inter-budgetary transfers take the main position in financing of local budgets in Austria, Belgium, Canada, Russia, and Brazil; own non-tax revenues in local budgets are significant only in Australia and Bosnia and Herzegovina. It was proved that in fifteen years only in Russia, the opposite type of revenues breakdown sources was created and it demonstrates shifting to the centralization of public finance. It was also revealed that in 2000, the countries’ cluster structure by breakdown sign had obviously expressed group character, but further it evolved from a group structure to the step structure displaying specifics in the formation of local budgets’ revenues in each country. Practical implications. Practical outcomes of the study are analytical information on the structure of revenues of local government in federative countries, which may be useful by introducing new mechanisms for increasing the financial autonomy of local self-government. In addition, the obtained data may be useful for other not federative countries in terms of studying peculiarities of the formation of budget revenues of local government and analysis of the impact of such revenues on the socio-economic development of separate territories. Value/originality. The conducted study is relevant given the importance of developing local government in federative countries and providing it with the necessary financial resources for independent self-functioning. The data obtained during the research implementation are of practical value and can be used in the process of implementing measures to increase the financial independence of budget revenues at the level of local self-government in federative countries. This research was carried out within the framework of the scientific work performing of the Department of Finance, Banking and Insurance of the Chernihiv National University of Technology on the following topics: “Financial stability of economic systems in crisis management” (No. 0115U001149) and “Theoretical and applied aspects on financial provision of the national economy” (State Registration No. 0113U002741).
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Pearson, Darrel H., and Claire M. C. Kennedy. "Canadian Transfer Pricing: Optimizing Canadian Expansion with a Unified Approach to Tax and Customs Transfer Pricing." Global Trade and Customs Journal 6, Issue 11/12 (November 1, 2011): 501–3. http://dx.doi.org/10.54648/gtcj2011063.
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Canada is seen as an increasingly attractive destination for foreign investment, given the relative strength of the Canadian economy and recent tax and trade initiatives of the Canadian government. As Canadian market opportunities present themselves, transfer pricing should be at the forefront of planning for a Canadian expansion. This article presents a short primer on business expansion in Canada and describes a proactive, unified approach to tax and customs transfer pricing to minimize income tax, customs duties, and value added taxes and protect cross-border arrangements from encroachment by revenue authorities.
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Robson, Jennifer, and Saul Schwartz. "Policy Forum: Should the Canada Revenue Agency Also Be a Social Benefits Agency?" Canadian Tax Journal/Revue fiscale canadienne 69, no. 1 (April 2021): 87–98. http://dx.doi.org/10.32721/ctj.2021.69.1.pf.robson.
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The Canada Revenue Agency (CRA) plays an important role in the delivery of benefits to Canadians, but should that role be expanded? The speed and ease with which several new income benefits were launched by the CRA during the COVID-19 pandemic have prompted the question of whether the agency should take on a much larger role as a social benefits agency, in addition to tax collector. We review the arguments for and against, noting important weaknesses that already impair the CRA's current role in benefit delivery and that would be exacerbated in an expanded role. On balance, we conclude that an expanded role is not the better choice. We suggest that the CRA might instead enhance one of its strengths—collecting and sharing information—so that other agencies can more effectively administer benefits not directly tied to the tax system.
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Brown, David C. G. "The Canada Revenue Agency as separate employer: Anomaly or model for the future?" Canadian Public Administration 52, no. 4 (December 2009): 569–90. http://dx.doi.org/10.1111/j.1754-7121.2009.00101.x.
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Xia, R., A. W. Schaafsma, F. Wu, and D. C. Hooker. "Impact of the improvements in Fusarium head blight and agronomic management on economics of winter wheat." World Mycotoxin Journal 13, no. 3 (July 1, 2020): 423–39. http://dx.doi.org/10.3920/wmj2019.2518.
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Fusarium head blight (FHB) is a devastating disease to cereal crops worldwide that decreases grain yield, grain quality, and causes mycotoxin contamination. FHB resulted in an estimated $2 billion USD loss in the US between 1993 and 2001, and 520 million Canadian dollars (CAD) in Canada in the 1990s. In the wheat producing areas in Canada and the United States, it is perceived that significant progress has been made to manage FHB, but the economic impact of various innovations has not been quantified. Therefore, the main objective of this study was to assess the economic impact of various practices deployed in the province of Ontario, Canada, on managing deoxynivalenol and improving agronomic performance in winter wheat since an epidemic in 1996. The impacts of four hypothetical FHB management scenarios on total deoxynivalenol (DON) concentration and grain yield were estimated in field experiments that compared old (mid-1990s) and modern era (mid-2010s) production practices. Management scenarios included old and new cultivars varying in susceptibility to FHB, fungicide application and nitrogen rates. These impacts were applied to farm survey data collected in 1996 to estimate farm revenue and profit. A similar economic estimate was conducted for the recent FHB epidemic in 2013. If a modern MR cultivar, a modern fungicide, and the combination were deployed in the epidemic of 1996, farm revenue would have increased by 26-32, 23-36 and 48-60%, and profit increased by 88-157, 42-59 and 165-207 CAD per ha, respectively, depending on the nitrogen rate. In the province of Ontario, up to 68 million CAD of revenue losses could have been avoided in 1996 with the use of modern agronomic and FHB management practices. Our study has quantified some of the major economic advances in managing FHB and DON since 1996, but further research is needed to develop better cultivars and management strategies.
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Albrecht, Dalton J., and Daniel Kiselbach. "Customs Audits, Verifications and Voluntary Disclosures in Canada." Global Trade and Customs Journal 6, Issue 7/8 (July 1, 2011): 339–42. http://dx.doi.org/10.54648/gtcj2011041.
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The process of handling a customs or trade audit or verification can be an extraordinarily difficult experience for the uninitiated. Many customs managers who successfully complete a customs audit or verification in Canada have: (1) a good understanding of current regulatory requirements; (2) systems and processes for tracking information and documents; (3) an ability to provide timely and accurate responses; and (4) reviewed potential audit or verification compliance issues with a customs advisor prior to responding to an auditor or verification officer. Customs managers may conduct self-reviews in order to prepare for an audit. Non-compliance discovered in the course of a self-review may, in some circumstances, be disclosed to government officials in order to avoid penalties. The Canada Border Services Agency (CBSA), the Canada Revenue Agency (CRA) and Foreign Affairs and International Trade Canada have voluntary disclosure programmes.
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Mintz, Jack M., and V. Balaji Venkatachalam. "Corporate Minimum Tax Options." Canadian Tax Journal/Revue fiscale canadienne 71, no. 2 (July 2023): 445–69. http://dx.doi.org/10.32721/ctj.2023.71.2.sym.mintz.
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Canada faces a quandary. Should it adopt a corporate minimum tax under the pillar two agreement that is consistent other agreeing countries, or should it adopt a US-style corporate alternative minimum tax that is more harmonized with the minimum tax of the United States, its largest trading partner? There is no easy answer to this question. The pillar two corporate minimum tax is complex and distortionary, even though it puts a floor on tax-rate competition at 15 percent; but a made-in-Canada corporate minimum tax could reduce distortions while raising more revenue by being applied to a wider group of companies. The authors of this paper argue that Canada should take its time to see whether the US corporate alternative minimum tax qualifies as a minimum tax, giving Canada better options for a corporate tax than pillar two's global tax.
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Trilokekar, Roopa Desai. "IMAGINE: Canada as a leader in international education. How can Canada benefit from the Australian experience?" Canadian Journal of Higher Education 43, no. 2 (August 31, 2013): 1–26. http://dx.doi.org/10.47678/cjhe.v43i2.2103.
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Hosting international students has long been admired as one of the hallmarks of internationalization. The two major formative strands of internationalization in Canadian universities are development cooperation and international students. With reduced public funding for higher education, institutions are aggressively recruiting international students to generate additional revenue. Canada is equally interested in offering incentives for international students to stay in the country as immigrants after completing their studies. In its 2011 budget, the Canadian federal government earmarked funding for an international education strategy and, in 2010, funded Edu-Canada—the marketing unit within the Department of Education and Foreign Affairs (DFAIT)—to develop an official Canadian brand to boost educational marketing, IMAGINE: Education in/au Canada. This model emulates the Australian one, which rapidly capitalized on the recruitment of international students and became an international success story. Given current Canadian higher education policy trends, this paper will address the cautionary lessons that can be drawn from the Australian case.
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Hum, Derek, Frank Strain, and Michelle Strain. "Fiscal Imbalance and Winnipeg: A Century of Response." Articles 15, no. 2 (September 25, 2013): 137–50. http://dx.doi.org/10.7202/1018619ar.
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A growing gap between municipal expenditures and municipal revenues is often characterized as fiscal imbalance or fiscal distress. It is well known that municipal governments in Canada have no constitutional standing and that their revenue sources are meagre, slow-growing and inadequate. At the same time, municipalities are obliged to provide their citizens more and more services, thereby resulting in continuous expenditure growth. This paper examines the extent of fiscal imbalance throughout the past century for the City of Winnipeg. It attempts not only to portray the reaction of a specific city to fiscal imbalance pressures, but also to relate the response to the economic orthodoxy and condition of its period. The paper begins with a description of the main hypothesis concerning the cause of urban fiscal crisis and presenting an accounting framework for examining indicators of fiscal distress. A survey of the fiscal experience of Winnipeg is then presented, from incorporation in 1874 to 1984 by dividing the century into five periods. The paper concludes that the reactions of municipal government to fiscal imbalance is conditioned just as much by the reigning economic orthodoxy of what constitutes a fiscally responsible action as it does by external factors such as revenue flows and public demand for services.
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Aigbodion Asein, Abel, and Ishola Rufus Akintoye. "RE-DEFINING NIGERIAS TAX SYSTEM AMIDST DIGITALISATION OF THEBUSINESS ENVIRONMENT." International Journal of Advanced Research 9, no. 4 (April 30, 2021): 778–87. http://dx.doi.org/10.21474/ijar01/12765.
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Technology, internet and e-commerce have redefined business models and practices such that values are created in environments different from where profits are earned and taxes are subsequently paid. Suchpractices, which exacerbatebase erosion and profit shifting, negatively affect the collectible tax revenues by governments in several jurisdictions including Nigeria,making it difficult for them to meet their social contract obligations to their citizens.Using an expost facto research design and qualitative research methodology, this exploratory study assessed the capacity of the Nigerian government to address the challenges imposed on its tax system by the emerging digitalized economy. The study observed that the issue of taxation in digitalized economy has not received the desiredlegislative and governancepriority attention largely because of the dearth of knowledge about its complexities as well as the undue dependence on revenue from crude oil.The study therefore recommends that the revenue authorities should set up a think tank comprising chartered accountants, tax practitioners, information technology experts, academics and regulators to develop a comprehensive framework to address the issue from a national perspective while the ECOWAS Commission should be prodded and supported by its member-states to take on the issue at the sub-regional level as OECD is currently doing for its member-states in Europe, USA, Japan and Canada.
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Lexchin, Joel, Sharon Batt, Devorah Goldberg, and Adrienne Shnier. "National patient groups in Canada and their disclosure of relationships with pharmaceutical companies: a cross-sectional study." BMJ Open 12, no. 3 (March 2022): e055287. http://dx.doi.org/10.1136/bmjopen-2021-055287.
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ObjectivesThis study investigates the information and policies that Canadian patient groups post on their publicly available websites about their relationships with pharmaceutical companies.DesignCross-sectional study.SettingCanadian national patient groups.ParticipantsNinety-seven patient groups with publicly available websites.InterventionsEach patient group was contacted by email. Information from patient groups’ websites was collected about: total annual revenue for the latest fiscal year, year revenue was reported, revenue from pharmaceutical company donors, purpose of the donation, presence of donors’ logos on the website and hyperlinks to donors’ websites, previous and current employment information about board members and staff, external audits about the group’s finances and whether the group endorses products made by donors. Analysis of publicly available policies looking at: board and/or advisory board, acceptance of donations and revenue generation, independence of decision-making, endorsements, assistance to and/or interactions between patient members from a donor or another company/person acting on behalf of a donor and audits/monitoring/compliance.Primary and secondary outcome measuresNumber of patient groups posting information on their websites about their relationships with pharmaceutical companies; the presence and contents of patient group policies covering different topics about relationships with pharmaceutical companies.ResultsFifty-three (54.6%) of 97 groups reported donations from pharmaceutical companies. Forty-one (42.3%) groups showed the logos of pharmaceutical companies on their websites and 22 (53.7%) had hyperlinks to pharmaceutical company websites. Twenty-five (25.8%) of these groups endorsed pharmaceutical products produced by brand-name companies that had donated to the groups. Twenty-six (26.8%) groups had policies that dealt with relationships with pharmaceutical companies.ConclusionsPharmaceutical industry funding of the included patient groups was common. Despite this, relatively little information was provided on patient group websites about their relationships with pharmaceutical companies. Only 26 out of 97 groups had publicly available policies that directly dealt with their relationships with pharmaceutical companies.
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Natcher, David C., Tom Allen, and Trina Schmid. "Balancing Politics and the Dispersal of Business Revenues among First Nations in Saskatchewan, Canada." Journal of Aboriginal Economic Development 9, no. 1 (January 1, 2014): 17–27. http://dx.doi.org/10.29173/jaed343.
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In this paper we present the results of interviews conducted with 14 First Nations in Saskatchewan on the ways in which they balance the need for economic development while meeting the social welfare needs of community members. Specific themes include (i) the separation between business and politics; (ii) the existence and role of boards of directors; (iii) strategic versus reactive decision-making; and (iv) the tension between revenue reinvestment and disbursement. Among the First Nations interviewed, three have put into place formal structures to separate business from politics, and have prioritized strategic and long-term investment over revenue dispersal. The remaining 11 First Nations use economic development as a vehicle to meet the social welfare needs of community members, including the funding of social program, Elders care, family allowances, and host of other social welfare services. This paper offers insight into the challenges First Nation governments encounter as they struggle to meet the diverse needs of their citizenry.
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Baldavoo, Kiran, and Shazia Hassen. "Evaluating the revenue and taxation implications of cannabis legalization in South Africa: Insights from Canada and the United States." Economics, Management and Sustainability 9, no. 1 (May 16, 2024): 43–52. http://dx.doi.org/10.14254/jems.2024.9-1.3.
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Purpose: This study aims to evaluate the impact of cannabis legalization on revenue mobilization and taxation in South Africa by analyzing the experiences of jurisdictions that have legalized cannabis. Methodology: A qualitative approach was employed, including a literature review and trend analysis. Data from Canada, California, Colorado, and Washington State, where cannabis has been legalized, were analyzed for 2018-2021. Results: The findings demonstrate that cannabis legalization significantly impacts revenue collection and taxation. However, optimal pricing and taxation policies are crucial to capture the illicit market, minimize negative externalities, and ensure industry growth. Legacy growers and previously disadvantaged individuals should be integrated into the legal market. Theoretical Contribution: The study contributes to the theoretical framework of Pigouvian taxation by examining its applicability to the cannabis industry and the challenges posed by illicit markets and product substitutability with alcohol and tobacco. Practical Implications: The study provides recommendations for South African policymakers on taxation policies, market regulation, and inclusive strategies to ensure a successful and sustainable cannabis industry while maximizing revenue mobilization.
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Albo, Gregory. "Ruling Canada: Corporate Cohesion and Democracy." Canadian Journal of Political Science 40, no. 2 (June 2007): 529–30. http://dx.doi.org/10.1017/s0008423907070485.
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Ruling Canada: Corporate Cohesion and Democracy, Jamie Brownlee, Halifax: Fernwood Books, 2005, pp. 168.For a discipline explicitly engaged in the study of power, particularly as exercised in liberal democracies, it is striking how little Canadian political science has actually done to examine the concentration of private economic power, the political organization of the business classes and the extension of that power into the political realm. Indeed, Canadian political science has been principally preoccupied with power insofar as it pertains to the constitutional distribution of power and the relative access to political power of the multinational and multicultural constituent groups comprising Canada. The enormous concentration of economic power—the top 25 firms accounting for over 40 per cent of business assets and the monopolies with over $100 million in revenue accounting for 80 percent of business assets (p. 31)—has largely been occluded from serious scrutiny. The mythologies of a pluralist Canadian democracy are better preserved in the absence of conceptual and empirical debate about the economic foundations of political power.
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Neilson, Hugh. "Policy Forum: Improving the Canada Revenue Agency's Delivery of Social Benefits—A Practitioner's Perspective." Canadian Tax Journal/Revue fiscale canadienne 69, no. 1 (April 2021): 115–29. http://dx.doi.org/10.32721/ctj.2021.69.1.pf.neilson.
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In Canada, the tax system has become closely intertwined with the income support system; many key income support benefits are delivered through the tax system. Other authors have identified problematic elements of the use of the tax system as a benefit administration tool, and concerns about the role of the Canada Revenue Agency (CRA) as a social benefits agency, in addition to its essential role as a tax collector, stemming in part from issues arising from Canada's response to the COVID-19 pandemic. Suggestions to enhance the tax system's ability to deliver benefits include pre-filled tax forms and real-time reporting. I suggest that, while some reforms are practical even in the short term, others require a long-term perspective, or even a shift in the philosophy of our tax system, to implement changes such as reducing the volume of deductions and credits, and accepting standard claims rather than precise calculations supported by receipts and other documentation. Additionally, given that we live in a specialized society, I suggest that these goals would be better achieved by the CRA acting in collaboration with other groups, within and outside the government, to better reach vulnerable populations and deliver the benefits that they are entitled to receive.
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Okafor, Oliver Nnamdi, Akinloye Akindayomi, and Hussein Warsame. "Did the Adoption of IFRS Affect Corporate Tax Avoidance?" Canadian Tax Journal/Revue fiscale canadienne 67, no. 4 (December 27, 2019): 947–79. http://dx.doi.org/10.32721/ctj.2019.67.4.okafor.
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This article investigates whether the adoption of international financial reporting standards (IFRS) affected corporate tax avoidance in Canada. Based on a 3,200 firm-year data set of 400 publicly listed Canadian firms that adopted IFRS and 400 listed US firms, matched one-to-one using propensity score matching, the authors' regression results show that IFRS adoption was followed by a decrease in corporate tax avoidance in Canada, at least in the short run. The study finds a significant increase in cash tax paid in the post-adoption period by Canadian firms that adopted IFRS compared to US firms that used US generally accepted accounting principles. Additional regression results based on a small control sample of Canadian firms that did not adopt IFRS present collaborative evidence. The authors further test specific taxpayer attributes and accounting issues identified in Canada Revenue Agency internal memorandums—in particular, concerns that the adoption of IFRS may increase the risk of tax avoidance. While the authors find evidence that the IFRS firms that engaged in accrual management paid more taxes in the post-adoption period, their analysis provides no evidence of statistically significant relationships between IFRS adoption and tax avoidance associated with revenue management, ownership of foreign operations, industry membership, profitability, or impairment losses or writeoffs. Taken together, the authors' findings present preliminary but strong empirical evidence that IFRS adoption is associated with a decrease in corporate tax avoidance, at least in the short run.
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Lubetsky, Michael H. "Interest Relief on Income Tax Debts: Canada Versus the United States." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (January 2021): 931–86. http://dx.doi.org/10.32721/ctj.2020.68.4.lubetsky.
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Subsection 220(3.1) of the Income Tax Act authorizes the minister of national revenue to waive or cancel interest on income tax debts. This power is typically exercised in four circumstances: where interest has accumulated owing to circumstances beyond a taxpayer's control; where the interest has accumulated owing to error or delay by the Canada Revenue Agency; where the accumulated interest causes hardship; or in the context of a voluntary disclosure. South of the border, section 6404 of the Internal Revenue Code authorizes the secretary of the Treasury to "abate" interest on tax debts. As a practical matter, discretionary interest relief under section 6404 is available only in very limited circumstances. The restrictive approach to discretionary interest relief is, however, offset by a greater array of interest-relieving provisions, as well as by the power of the secretary to "compromise" tax liabilities on various grounds, some of which overlap with grounds for interest relief recognized in Canada. This article compares the Canadian and US interest relief regimes, with a view to identifying aspects of the US regime that may merit further consideration in Canada. The differences in the US approach that are of particular interest include • a wider, and arguably more coherent, range of relieving provisions applicable to interest, particularly with regard to interest netting and carrybacks; • the jurisdiction of the United States Tax Court to review refusals to abate interest and/or to accept an offer in compromise; • dealing with situations of hardship and extraordinary circumstances under the aegis of the offer-in-compromise regime, which allows for consideration of the underlying tax liability in addition to the interest, and which also allows for relief to be made conditional on the taxpayer's future compliance with filing and payment obligations; • in certain older cases, a willingness to use interest relief to settle longstanding and complex tax disputes; and • the absence of statutory time limits on the power of the secretary to abate or compromise interest. The comparative study also reveals how Canada and the United States place different weight on policy rationales that underlie interest relief. Canada focuses mainly on ensuring that the consequences of non-compliance for individual taxpayers are fair and equitable. The United States, on the other hand, focuses more on rehabilitating non-compliant taxpayers in the long term, as well as ensuring that interest reflects fair compensation for such taxpayers' use of the public treasury's money—both of which could be given greater attention on this side of the border.
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Bevacqua, John. "Unresolved Controversies in Suing for Negligence of Tax Officials: Canadian and Australasian Insights and a Primer for Policy Makers' Consideration." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 439–76. http://dx.doi.org/10.32721/ctj.2020.68.2.bevacqua.
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There have been numerous recent Canadian cases in which taxpayers have alleged negligence by Canada Revenue Agency officials. This body of rapidly evolving Canadian case law constitutes, at present, the most extensive jurisprudence in the common-law world considering the tortious liability of tax officials. It also exposes fundamental unresolved controversies that inhibit legal clarity and certainty on the limits of the right of taxpayers to sue for the negligence of tax officials. Through comparison with cases in Australia and New Zealand, this article confirms that these unresolved controversies are not unique to Canada. The author proposes a range of options for addressing these issues. Intended as a primer for policy makers' attention and debate, these proposals are drawn from judicial and legislative approaches adopted in Canada, Australia, and New Zealand, and in other broadly comparable common-law jurisdictions.
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Loomis, Jeff. "The COVID Wildfire: Non-Profit Organizational Challenge and Opportunity." Canadian Journal of Nonprofit and Social Economy Research 11, no. 2 (December 17, 2020): 8. http://dx.doi.org/10.29173/cjnser.2020v11n2a396.
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Nonprofit organizations in Canada were significantly impacted by COVID-19, including lost revenue and needing to adjustthe program delivery. The lack of technology capacity in the nonprofit sector is a key barrier for many nonprofit organizations to adapt to delivering programs online. Momentum, a Calgary-based nonprofit organization, experienced both financial and programmatic challenges due to COVID-19. Momentum pivoted program delivery to provide supports during the COVID-19 lockdown and developed innovative approaches to online programming. Since the start of the COVID-19 pandemic in Canada, Momentum was able to rapidly develop its capacity to use technology for online programming with the support of critical new funding. Many nonprofits will have to transform their business models to not only survive but thrive in the post-COVID world.Les organismes à but non lucratif (OBNL) au Canada ont été fortement touchées dans le contexte de la pandémie de laCOVID-19, notamment à cause d'une perte de revenus et de la nécessité de se réajuster afin de prêter des services enligne. Le manque de capacités technologiques dans le secteur à but non lucratif est un obstacle majeur à l'adaptation denombreux OBNL à la prestation de services en ligne. Momentum, un OBNL basé à Calgary, a connu des difficultésfinancières et de planification en raison de la COVID-19. Par contre, l'organisme a su adapter son offre de services pourfournir un soutien pendant le confinement et a développé des approches innovantes pour la prestation de services enligne. Depuis le début de la pandémie au Canada, Momentum a développé rapidement sa capacité à utiliser la technologiepour offrir des services en ligne grâce à des nouvelles sources de financement qui ont été essentielles pour cetteadaptation. De nombreux OBNL devront transformer leur modèle d'entreprise pour non seulement survivre, mais aussiprospérer dans un monde post-COVID.
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Mi, Lee, and Shivani Joshi. "Personal Tax Planning: Foreign Tax Credits for Taxpayers with Cross-Border Employment Income." Canadian Tax Journal/Revue fiscale canadienne 71, no. 1 (April 2023): 285–300. http://dx.doi.org/10.32721/ctj.2023.71.1.ptp.
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Foreign tax credits are an important mechanism to provide relief from double taxation of foreign-source income. With respect to cross-border employment income earned by Canadian taxpayers, there are multiple issues that may create significant complexity and potentially limit the availability of foreign tax credits. In this article, the authors provide an overview of the mechanics of claiming foreign tax credits under the Canadian Income Tax Act and the relevant provisions in certain bilateral income tax treaties. They also review some relevant technical interpretations issued by the Canada Revenue Agency and legislative jurisprudence in Canada with respect to cross-border employment income sourcing and the availability of foreign tax credits on such income.
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Vine, Michelle M., and Susan J. Elliott. "Examining local-level factors shaping school nutrition policy implementation in Ontario, Canada." Public Health Nutrition 17, no. 6 (September 19, 2013): 1290–98. http://dx.doi.org/10.1017/s1368980013002516.
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AbstractObjectiveIncreasing numbers of overweight and obese youth draw attention to the school as an important setting for targeted nutrition interventions, given that it is where they spend a majority of their waking time. The objective of the present study was to explore local-level factors shaping the implementation of a school nutrition policy.DesignIn-depth, semi-structured interviews were conducted in person or via the telephone (a maximum of 60 min). An interview guide was informed by the Analysis Grid for Environments Linked to Obesity (ANGELO) framework, research objectives and literature. Key themes centred on policy implementation, including facilitators and barriers (i.e. resources, capacity), user satisfaction (i.e. students) and communication strategies.SettingSecondary schools in Ontario, Canada.SubjectsTwenty-two participants from local agencies supporting school nutrition programming (n8) and secondary-school principals, vice principals and teachers (n14) from nine schools across three Ontario school boards.ResultsResults are organized according to environments outlined in the ANGELO framework. The cost of healthy food for sale, revenue loss (economic), proximity of schools to off-site food outlets (physical), the restrictive nature of policy, the role of key stakeholders (political), the role of stigma and school culture (sociocultural) act as local-level barriers to policy implementation.ConclusionsGaps in policy implementation include the high cost of food for sale and subsequent revenue generation, the close proximity of internal and external food environments, the need for consultation and communication between stakeholders, and strategies to reduce stigma and improve the school nutrition culture.
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Sengupta, D. P. "Bollywood and the World of Tax Treaties." Intertax 38, Issue 1 (January 1, 2010): 38–44. http://dx.doi.org/10.54648/taxi2010004.
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Courts in India have been taking a view that whenever the expression ‘may be taxed’ has been used in a tax treaty without anything else, it is the state of source that gets the exclusive taxation right and India, as the country of residence, loses the same. Recently, the Income Tax Appellate Tribunal gave a decision involving a Bollywood artist, resident in India, who had performed in Canada and from whose income, tax was withheld in Canada. The Tribunal, while interpreting the relevant tax treaty, came to the conclusion that India has no right to tax the income. According to the Tribunal, India by entering into a treaty with Canada has given away its right of taxation to Canada. This article analyses and comments on the decision; it looks at the genesis of the controversy, at previous case law and at the efforts of the Indian Revenue to deal with the issue, including the latest notification defining the expression ‘may be taxed’ issued by the Central Board of Direct Taxes.
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Au, Kevin. "Call for the Federal Public Service to create an initiative to recruit and hire employees with Autism:." Canadian Journal of Autism Equity 2, no. 1 (April 12, 2022): 11–17. http://dx.doi.org/10.15173/cjae.v2i1.4826.
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Individuals with autism, a neurological condition impacting everyday activities, make up about 1.5-2.5% of the population. Compared to people with other disabilities, those with autism are disproportionately unemployed and underemployed. The Canadian federal government’s National Autism Strategy, consisting of research and funding to improve the health and well-being of those with autism, is led by the Public Health Authority of Canada (PHAC), but Employment and Social Development Canada (ESDC) plays an increasingly important role in supporting those on the spectrum through its programs and responsibility for implementing the Accessible Canada Act. ESDC, along with the Canada Revenue Agency (CRA) are two of the largest federal public sector employers. The writer, an autistic individual themself, advocates for ESDC and CRA to take the lead in creating a specialized hiring and retention process adapted to autistic individuals, as hiring and retaining autistic staff will likely produce a win-win result, helping the organizations become more diverse, higher performing and agile while reducing turnover and therefore staffing and training related costs.
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Pankowska, Katarzyna. "Does Vintners Quality Alliance (VQA) certification benefit winemakers in British Columbia (BC), Canada?" International Journal of Wine Business Research 32, no. 1 (August 12, 2019): 78–95. http://dx.doi.org/10.1108/ijwbr-01-2019-0001.
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Purpose This paper aims to analyze the significance of British Columbia Vintners Quality Alliance (BC VQA) certification that constitutes BC’s wine appellation and its influence on wine prices, the volume of wine sales and winemakers’ revenues. Design/methodology/approach A three-stage endogenous dummy variable specification that addresses the endogeneity of the VQA certification is used. The data used in this research come from the BC liquor distribution branch, and it is composed of a monthly scanner wholesales data of all wines sold by the BC estate wineries located in the Okanagan and Similkameen Valleys of BC in 2011-2015. Findings The obtained results suggest that VQA certification has a positive and marginally significant effect on the average volume of sales of BC produced wines, but it seems not to influence the average wine prices and the average revenue share. The results imply then that VQA certification allows rent dissipation via over-certification, which, in turn, allows arbitraging away of producers’ rents. Originality/value The research constitutes the first attempt of the use of three-stage endogenous dummy variable modeling approach to correct for the endogeneity of the VQA certification in BC. The analysis is essential for BC winemakers as it can inform them about the current role of the VQA certification in BC. This knowledge is especially important now when the BC wine region is developing its collective, regional reputation and is in the process of introduction of new appellations and sub-appellations.
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Petit, Gillian, Lindsay M. Tedds, David Green, and Jonathan Rhys Kesselman. "Policy Forum: Re-Envisaging the Canada Revenue Agency—From Tax Collector to Benefit Delivery Agent." Canadian Tax Journal/Revue fiscale canadienne 69, no. 1 (April 2021): 99–114. http://dx.doi.org/10.32721/ctj.2021.69.1.pf.petit.
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In Canada, the tax system is not used just to raise revenue; it is also an important instrument for achieving various social policy objectives. As a result, the tax system has become closely intertwined with the income support system; it now serves as the delivery mechanism for many key income support benefits. As a benefit administration tool, the tax system has advantages, but it is also problematic. First, it relies on self-assessment, which means that the onus is on individual taxfilers to provide complete and accurate information to the government on the income taxes that they owe. However, persons who have no tax liability are not legally required to file tax returns, and therefore many may not do so. In the context of benefit delivery, the reliance on self-assessment risks missing many individuals who are eligible to receive income benefits. Second, individuals generally file a self-assessed tax return only once a year. As a result, the tax system could not respond to the dramatic in-year income shocks that occurred during the COVID-19 pandemic. We identify ways to modernize Canada's tax system and make it more responsive and streamlined for the purposes of benefit delivery. Reforms such as pre-filled tax forms and real-time reporting could greatly improve the ability of the Canada Revenue Agency to deliver income benefits, and the ability of the federal and provincial governments to meet social objectives, including those set out in Canada's and the provinces' poverty reduction strategies.
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King, Fearghal, and Jacob Fox. "Revenue and Policy Implications from Emerging Fuel Sale Trends in Metro Vancouver, British Columbia, Canada." Transportation Research Record: Journal of the Transportation Research Board 2530, no. 1 (January 2015): 17–25. http://dx.doi.org/10.3141/2530-03.
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Rijal, Baburam, Frédéric Raulier, David L. Martell, and Sylvie Gauthier. "The economic impact of fire management on timber production in the boreal forest region of Quebec, Canada." International Journal of Wildland Fire 27, no. 12 (2018): 831. http://dx.doi.org/10.1071/wf18041.
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Wildfire is an important component of the dynamics of boreal-forest ecosystems, but it can also contribute to the loss of forest resources, especially when fires escape initial attack and become large. Annual fire management costs in the province of Quebec are substantial (annual average of C$69 million for 1994–2014). The main objective of this study was to evaluate the financial impact of fire management on forest resources in Quebec. Our study includes cost–benefit analyses of nine fire management presuppression expenditure scenarios using forest and fire data for three commercially managed forest management units in the province of Quebec that experience varying mean annual burn rates (0.06–0.56%year−1). The reduction in the burn rate attributed to fire management increased the revenue from the sale of primary-processed wood product and reduced fire suppression expenditure. The combined effects of reduced suppression expenditure and increased revenue from value-added timber harvest and wood processing with a lower fire risk compensated for increased fire presuppression expenditure.