Taxation In Ontario

Published by University of Toronto Press in cooperation with the Ontario Fair Tax Commission.

Study on the relief on residential property tax in Ontario.

This book is a comprehensive and portable source of information on Ontario income and related taxes.

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.