Information About Tax Chambers | Tax News
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- The Long History of Taxation
As we commence the new year (2020), we prepare ourselves for what awaits us: spring showers, flowers, and the hand of the tax collector reaching into our pockets. For most persons, tax is an “unpleasant subject” of complex and inexplicable rules, administered with bureaucratic ferocity and, often, r … Read more »
- Brief Overview of Tax History
For most persons, tax is an “unpleasant subject” of complex and inexplicable rules, administered with bureaucratic ferocity and resulting in expensive litigation over an extended period. Tax law, however, has evolved over many centuries and is at the root of some of our most cherished values in the … Read more »
- Tax Reform, Less Talk and More Action, Please
Tax policy should be concerned with the effectiveness and efficiency of compromises between a nation’s economic, social, cultural and political values. Canada last considered serious policy analysis in the Carter Commission Report, published after thorough and rigorous analysis in 1966. The Liberal … Read more »
- The Nature of Taxes
As with a jigsaw puzzle, we need to look at the picture on the front of the box before we start putting the pieces together. Hence, we examine the nature and meaning of taxes, the constitutional authority to levy them, the analytical framework of fiscal legislation, administrative considerations and … Read more »
- Whose Income is It?
In 1966, the Carter Commission recommended that the income tax system should consider the family (spouse and minor children) as the basic unit for determining tax liability. Canada did not accept the recommendation for various political reasons. As a result, the general rule in Canadian income tax l … Read more »