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The GST as a Tool to Advance Fiscal Federalism – Opportunities and Challenges
Throughout my entire life, the GST has been present; however, for many Canadians this is not the case. When I had previously asked some of my older relatives about the introduction of the GST and what it was like, several spoke negatively about it and felt that it was just another instance of the government…
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The Subjectivity of Freedom – A Conversation in Costa Rica
While in Costa Rica last winter, I had an interesting conversation with a local pharmacist. Given my subpar Spanish, it was a pleasant surprise to find that when I walked into the pharmacy the pharmacist working that day happened to be quite fluent in English. We got chatting and when I mentioned I was from…
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In Defence of the Capital Gains Inclusion Rate
Since 1972, Canada has imposed a capital gains tax. As defined by the Canada Revenue Agency (2022), “You have a capital gain when you sell, or are considered to have sold, a capital property for more than the total of its adjusted cost base and the outlays and expenses incurred to sell the property.” In…
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The Notwithstanding Clause – Powerful & Problematic
Despite the formation of Canada in 1867, up until 1982 Canada still did not have a homegrown written constitution. Yes, there existed a constitution known as the Constitution Act, 1867 which provided a framework for governance based on the British governmental system; however, the constitution was created and controlled by British Parliament. In 1980, then…
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Wealth Taxes – A Promising Solution to Wealth Inequality or a Form of Expropriation?
In recent years, many politicians have been touting wealth taxes as a promising way to tax the super rich and make them pay their “fair share,” by no longer letting them supposedly get away with paying little or no tax. Are wealth taxes truly a fair and promising way to tax the super rich and…