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

Tax Expenditures and Evaluations 2005

- All Years -

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Table of Contents

Preface

Part 1—Tax Expenditures: Estimates and Projections

• Introduction

• What’s New in the 2005 Report

• The Tax Expenditures

Table 1—Personal Income Tax Expenditures

Table 2—Corporate Income Tax Expenditures

Table 3—GST Tax Expenditures

Part 2—Evaluation Report

• Marginal Effective Tax Rates on Business Investment: Methodology and Estimates for Canadian and US Jurisdictions

Introduction

Marginal Effective Tax Rates—Methodology

Evolution of the National METR in Canada

Canada US Comparison

Estimates by Asset and Sector

Sensitivity Assessment

Estimates for Provinces, Territories and States

Conclusion

Annex A—Provincial Territorial and Federal Statutory Tax Rates

Annex B—US State and Federal Statutory Tax Rates

Annex C—METRs on Tangible Assets for the 50 US States and District of Columbia