Annual lists 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995

Tax Expenditures : 
Notes to the Estimates/Projections 2004

• Adobe Acrobat Version.

Related document:

• Tax Expenditures and Evaluations - 2004.

Table of Contents

Preface.

Chapter 1.

• Framework and Methodology.

• Benchmark for Tax Expenditures in the Personal and Corporate Income Tax Systems.

• Features of the GST/HST Benchmark.

• Types of GST/HST Tax Expenditures.

• Calculation and Interpretation of the Estimates.

• Developing Historical Estimates.

• Developing Future Projections.

Chapter 2.

• Description of Personal Income Tax Provisions.

• Charities, Gifts and Contributions.

• Culture.

• Education.

• Employment.

• Family.

• Farming and Fishing.

• Federal-Provincial Financing Arrangements.

• General Business and Investment.

• Health.

• Income Maintenance and Retirement.

• Other Items.

• Memorandum Items.

Chapter 3.

• Description of Corporate Income Tax Provisions.

• Charities, Gifts and Contributions.

• Culture.

• Federal-Provincial Financing Arrangements.

• General Business and Investment.

• International.

• Sectoral Measures.

• Other Measures.

• Memorandum Items.

Chapter 4.

• Description of Goods and Services Tax/Harmonized Sales Tax Provisions.

• Aboriginal Self-Government.

• Business.

• Charities and Non-Profit Organizations.

• Education.

• Health Care.

• Households.

• Housing.

• Municipalities.

• Memorandum Items.