Canada: Policing Canadian Companies Actions Aboard

In quite staggering fashion, and on the basis of a private members bill no less, the Canadian House of Commons is considering a  bill to withhold federal investment dollars (in the form of loans and loan guarantees from…

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Zimbabwe: The Ill Effects of Ill Advised Government Action

This Blog reviews, and generally extols the virtue of, trade and economic liberalization.  The positive effects of trade and economic reform are well documented here and elsewhere.  Having said that, there has seldom in recent years, been such…

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Canada’s Current Fiscal Imbalance

Personal and corporate income taxes, and excise tax revenue are down, with corresponding increases in program expenses.  Program expenses in June 2009 were $20.7 billion, up $4.2 billion, or 25.2 per cent, from June 2008. This increase is…

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Business Taxation in Western Canada: Settling for a Personal Best? The Western Canadian Economy in the International Arena

This paper examines the competitiveness of the business tax regimes in Canada’s four western provinces. The discussion focuses on the tax burden imposed on investment, as measured by the marginal effective tax rate (METR) on capital. business_taxation_western_can.pdf

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Controlled Foreign Company – Taxation Regimes in Selected Countries

A very thorough comparitive analysis of the Controlled Foreign Company taxation regimes of: Australia, France, Germany, Italy, Japan, Netherlands, New Zealand, Sweden, United Kingdom and the United States See Report – F34-3-5-2009E.pdf

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Christopher H. Hanna (SMU) has published The Real Value of Tax Deferral, 61 Fla. L. Rev. 203 (2009). Here is the abstract:

A leading law professor [William D. Andrews] wrote a quarter-century ago that deferral of gain “is not as serious as outright exemption, but it is the next best thing.” Few tax law academics would disagree. But how important…

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Facebook violates Canadian privacy law

TORONTO — Canada’s privacy commissioner accused Facebook on Thursday of breaching Canadian law by keeping users’ personal information indefinitely after members close their accounts. Privacy Commissioner Jennifer Stoddart released a report that also accuses Facebook of disclosing personal…

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