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Tax Expenditures and Evaluations 2003

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Table of Contents

Preface.

Part 1 - Tax Expenditures: Estimates and Projections.

Introduction.

What’s New in the 2003 Report.

The Tax Expenditures.

Table 1 - Personal Income Tax Expenditures.

Table 2 - Corporate Income Tax Expenditures.

Table 3 - GST Tax Expenditures.

Appendix: Description of Tax Expenditures Introduced Since 2000.

Part 2 - Tax Evaluations and Research Reports.

Long-Run Projections of the Tax Expenditure on Retirement Savings.

Elimination of the Federal Capital Tax: Building on the Canadian Tax Advantage.