In 1997, the provinces and Ottawa reached two important agreements, one about benefits directed toward children and the second about the provinces’ flexibility in designing their own tax systems. Together these agreements give the Atlantic provinces a historic opportunity to…

Are some families’ kids worth more than others’ kids? An innocuous question with, for most of us, an obvious answer. Yet if he were asked it in the House of Commons, Finance Minister Paul Martin might sense a setup and…

Using Canada’s tax system as a social policy tool has created unfairness in federal income tax policy, hurting Canadian families, particularly those with children, argues a study released by the C.D. Howe Institute. The authors suggest that providing a universal…

Equalization, the centerpiece of Canada’s interprovincial redistribution system, has been significantly undermined by Ottawa’s ability and willingness to use other programs to effect further redistribution, says the latest issue of C.D. Howe Institute Commentary, released today. The 1999 quinquennial review…

Canada’s income tax system is inequitable and inefficient in its treatment of families with children, conclude economists Kenneth J. Boessenkool and John Richards in a study released today by the C.D. Howe Institute. Boessenkool and Richards argue that, as Canadians…