Canada


  • 14-April-2015

    English, PDF, 350kb

    Taxing Wages: Key findings for Canada

    Canada has the 10th lowest tax wedge among the 34 OECD member countries. The average single worker in Canada faced a tax wedge of 31.5% in 2014 compared with the OECD average of 36.0%.

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  • 10-December-2014

    English, PDF, 350kb

    Key findings for Canada: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Canada declined by 0.1 percentage points from 30.7% to 30.6% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. Canada’s standard federal GST rate of 5% is one of the lowest in the OECD. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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    Also Available
  • 9-December-2010

    English

    Fiscal-consolidation strategies for Canadian governments

    Although Canada remains in an advantageous fiscal position relative to many other OECD countries as the global economy recovers from the 2008/09 recession, the deterioration in the country’s public finances has been substantial.

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  • 13-September-2010

    English

    A Simulation Model of Federal, Provincial and Territorial Government Accounts for the Analysis of Fiscal-Consolidation Strategies in Canada

    This paper presents a simulation model of the main budget aggregates of federal, provincial and territorial governments in Canada. It also contains an analysis of the cyclicality of Canadian governments’ fiscal policies between 1984 and 2007.

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  • 1-September-2010

    English

    The Consequences of Banking Crises for Public Debt

    The aim of this paper is to assess the consequences of banking crises for public debt. Using an unbalanced panel of 154 countries from 1980 to 2006, the paper shows that banking crises are associated with a significant and long-lasting increase in government debt.

  • 14-June-2010

    English, , 359kb

    Agreement between Canada and Bermuda for the exchange of information relating to tax matters

    Agreement between Canada and Bermuda for the exchange of information relating to tax matters

  • 7-June-2010

    English

    Fiscal consolidation

    Governments and central banks have implemented wide-ranging support packages in response to the global crisis. Discretionary fiscal measures, coupled with cyclical revenue losses and expenditure hikes, have resulted in a sharp increase in budget deficits, which are projected to peak at 8¼ per cent of GDP in the OECD area as a whole in 2010. How to get out of this dangerous spiral? How can we address this challenge while at the same

  • 14-August-2009

    English, , 82kb

    Agreement between Canada and the Netherlands Antilles for the exchange of information relating to tax matters

    Agreement between Canada and the Netherlands Antilles for the exchange of information relating to tax matters

  • 3-July-2009

    English, , 767kb

    Guidance Note - Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

    Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that

  • 12-August-2008

    English

    Tax reform for efficiency and fairness in Canada

    In a context of fiscal surpluses,the Canadian government has been: markedly reducing corporate income and capital taxes; providing more personal tax relief especially at lower incomes and above all for saving; and cutting the federal value added tax (GST).

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