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Government of Canada
Tax Expenditures  1999

- All years -

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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.

• Culture and Recreation.
• Education.
• Employment.
• Family.
• Farming and Fishing.
• Federal-Provincial Financing Arrangements.
• General Business and Investment.
• Health.
• Income Maintenance and Retirement.
• Small Business.
• Other Items.
• Memorandum Items.

Chapter 5 - Description of Corporate Income Tax Provisions.

• Tax Rate Reductions.
• Tax Credits.
• Exemptions and Deductions.
• Deferrals.
• International.
• Other Tax Expenditures.
• Memorandum Items.

Chapter 6 - Description of the Goods and Services Tax Provisions.

• Zero-Rated Goods and Services.
• Tax-Exempt Goods and Services.
• Tax Rebates.
• Tax Credits.
• Memorandum Items.