Government of Canada
Tax Expenditures 1999
- All years -
Table of Contents
Chapter 1 - Interpreting Tax Expenditures: A Guide.
- What is a Tax Expenditure?
Tax Expenditures Versus Tax
Concessions.
The Canadian Approach.
International Comparisons.
Caveats.
What's New in the 1999 Report?*
What is in the Report?
Chapter 2 - Estimates and Projections.
Table 1 - Personal
income tax expenditures.
Table 2 - Corporate income tax
expenditures.
Table 3 - GST Tax expenditures.
Chapter 3 - Framework and Methodology.
Introduction.
Elements of Tax Expenditures in the
Personal and Corporate Income Tax Systems.
Tax Expenditures in the Goods and Services Tax.
Calculation and Interpretation of the
Estimates.
Developing Historical Estimates.
Developing Future Projections.
Comparison With Direct Expenditures.
Chapter 4 - Description of Personal Income Tax Provisions.
Chapter 5 - Description of Corporate Income Tax Provisions.
Chapter 6 - Description of the Goods and Services Tax Provisions.
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