Archived - Technical Committee on Business Taxation Report

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The views and recommendations put forward in this report are those of the Technical Committee on Business Taxation, and do not necessarily reflect the views of the Minister or Department of Finance.

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Report in Brief

Table of Contents

Introduction.

Balancing Competing Objectives.

The Role of Business Taxes in the Overall System.

Deficiencies in the Current Business Tax Structure.

The Committee's Overall Perspective: Neutrality with Internationally Competitive Tax Rates.

A More Neutral Business Income Tax System – Lower Rates and a Broader Base.

Moving Towards the User Pay Principle.

Compliance and Enforcement.

Improving the Co-ordination of Federal-Provincial Tax Policies.

The Impact of our Recommendations.

Conclusion.

Technical Committee on Business Taxation - Members.

April 6, 1998.