Background Prior to the issuance of the Report of the Royal Commission on Taxation more commonly referred to as the Carter Commission in 1966, the unit of taxation in Canada had been the individual. [...] Two of the four fundamental objectives of the Carter Commission point specifically to the importance of taxation of the family unit as opposed to the individual. [...] Beaubier, p.1 6 Ibid, p.1 13 The report by the Commission placed a significant amount of weight on the principles of equity and in particular the attention to equity and taxation of the family unit. [...] Although the recommendations presented to the House of Commons Report on Taxation were accepted from the Commission, the recommendations on taxation of the family unit did not find their way into the amendment of the Income Tax Act at the time. [...] The new legislation that addresses the Taxation of Split Income (or TOSI) has eliminated what was once the principal objective of the Carter Commission Report – the ability to minimize the overall tax burden of the family unit.
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Table of Contents
- 1. CRA Process - Cost of Ineffective Processes on Business and Management 7
- 2. Small Business Rental Tax Rates 11
- 3. Joint Filing of Spousal Personal Income Tax Returns 13
- 4. Consolidated Income Tax Filing for Corporate Groups in Canada 16
- 5. Calling for a comprehensive, independent review to simplify Canada’s tax code 18
- 6. Discard the Capital Gains Tax Increase 20
- 7. Tax Fairness for Healthcare Professionals 22
- 8. Addressing the Affordability Crisis by Getting Back to Fiscal Balance and Right-Sizing Government 24
- 9. Creating Business Reporting and Taxation Regulation Efficiencies 28
- 10. Strengthening Our Tourism & Hospitality Workforce 32
- 11. Lifelong Learning 34
- 12. Supporting International Students Entry to the Canadian Workplace 37
- 13. Increase to the Canada Workers Benefit 40
- 14. Provide a funding model for the Rural Immigration Program 42
- 15. Protecting the Temporary Foreign Worker Program to Ensure the Viability of Domestic Agri-Food Industry 44
- 16. Experiential Learning as Educational and Cost of Living Supports for International Students 46
- 17. The Fair Cost of Employment Insurance for Temporary Foreign Workers and Seasonal Agricultural Workers 48
- 18. A National Strategy to Address Canada’s Abandoned, Derelict and Hazardous Vessels 51
- 19. High Frequency Rail (HFR) Project by VIA HFR-VIA TGF Inc. 53
- 20. Transportation Demand Management Solutions for Canada’s Industrial Areas & Business Parks 55
- 21. Adding to Canada’s housing supply by strengthening Canada’s military through housing on military bases 59
- 22. Commercial Border Crossing Access 62
- 23. Enhancing Rail Fluidity for Supply Chain Efficiency 64
- 24. Connecting Canada: Improving Air Connectivity for Mid-Sized Airports 66
- 25. Implementing the Canada Trade Infrastructure Plan (CTIP) 69
- 26. A Pathway to Fixing the Affordable Housing Crisis in Canada 71
- 27. Enhancing Port Safety and Efficiency 75
- 28. Maintaining Operations in Canada's Strategic Infrastructures and the Resilience of our International Supply Chains 77
- 29. Harmonizing data protection and cybersecurity regulations in North America 80
- 30. Training and Alignment of Supports for Local Police Departments for the Investigation of Cyber Crimes 82
- 31. Enhance Cellular Development in Rural, Remote, and Last-Mile Areas 84
- 32. Improvements to the Artificial Intelligence and Data Act 86
- 33. The Revitalization of Manufacturing in Canada 89
- 34. Increasing Capacity Across Canadian Manufacturing 92
- 35. A Balanced Approach to Regulation for Economic Prosperity 94
- 36. Interprovincial trade barriers need to fall more quickly to realize $200 billion in GDP growth for Canada this decade 97
- 37. Fulfilling Canada’s Commitment to Triple Nuclear Energy by 2050 103
- 38. Streamlining the Regulatory Process on Major Projects for Clean Growth 105
- 39. Comprehensive Re-evaluation of Predator Species Management to Revitalize Canada’s Fisheries 107
- 40. Furthering Carbon Sequestration Efforts in Canada 111
- 41. Time for the Federal Government to Flex its Mussels to Protect Canada’s Fresh Waterways 113
- 42. Improving the Regulatory Environment for Natural Health Products 118
- 43. Supporting Farms of the Future 122
- 44. Streamline trade regulations for increased business between Canada and the United States 127
- 45. Competing on Sustainable Supply Chains 130
