Suchergebnisse

AbstractFlow‐through shares are an income tax incentive for certain equity investments in mining and energy companies in Canada. This chapter describes this tax incentive and discusses an evaluation of its performance conducted by the Department of Finance Canada.

This paper addresses the perceived difficulties in making changes to the retirement income system as a whole. We focus on public system reforms and observe some of the changes that have taken place in Canada and in a number of OECD (Organisation for Economic Co-operation and Development) countries. Reforming social institutions is never easy. We examine some of the preconceived notions or "myths" that create public resistance to reform. Further, the complexity of the retirement income system in Canada makes consensus difficult to achieve. Nonetheless, we argue that pension reforms can and should be made to ensure the delivery of promised benefits, and we demonstrate the efficacy of smaller-scale reforms.

This paper addresses the perceived difficulties in making changes to the retirement income system as a whole. We focus on public system reforms and observe some of the changes that have taken place in Canada and in a number of OECD (Organisation for Economic Co-operation and Development) countries. Reforming social institutions is never easy. We examine some of the preconceived notions or "myths" that create public resistance to reform. Further, the complexity of the retirement income system in Canada makes consensus difficult to achieve. Nonetheless, we argue that pension reforms can and should be made to ensure the delivery of promised benefits, and we demonstrate the efficacy of smaller-scale reforms.