Ontario Tax Studies

Study on the relief on residential property tax in Ontario.

Taxes connect us to one another, to the common good, and to the future. This is a book about taxes: who pays what and who gets what. More than that, it’s about the role of government, about citizenship and our collective well-being, about the Canada we want. The contributors, leading Canadian practitioners and scholars, explore how taxes have become a political “no-go zone” and how changes in taxation are changing Canada. They challenge the view that any tax is a bad tax and provide broad directions for fairer and smarter approaches. This is a book that will be of interest to anyone concerned with public policy and public affairs, economics, and political science and to anyone interested in challenging the conventional wisdom that lower taxes and smaller government are the cures to what ails us.

This volume discusses major taxes paid by business in Ontario, including corporate income and capital taxes, and payroll taxes paid by employers. The papers examine tax levels faced by firms in Ontario, assess these levels relative to other jurisdictions, and consider what impact they may have on business investment behaviour. The authors provide important insights into the taxes they examine. Equally important, they shed light on the constraints that a jurisdiction faces when it considers reforms to the system of business taxation.