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Library of Parliament Publications: Taxation

The Library of Parliament publishes a wide range of publications as background material for Members of Parliament. This popular series of publications offer "thumb-nail sketches" of current issues, from a non-partisan perspective. There are 4 different types of papers:

  • Current Issue Reviews (e.g. Catalogue No.: ##-##E, average 25 pages)
  • Background Papers (e.g. Catalogue No.: BP-XXXE, average 30 pages)
  • Mini Reviews (e.g. Catalogue No.: MR-XXXE, average 8 pages)
  • Parliamentary Research Branch (e.g. Catalogue No.: PRB XX-XXE, average 30 pages, but ones noted as "In Brief" are as short as 2 pages)
If you do not see what you are looking for, please feel free to ask us.

TITLE CATALOGUE NO. PRICE  
The Budgetary Burden of Taxes, Child Care and Housing (21 December 2004) PRB 04-63E $13.50
Capital Cost Allowance [In Brief] (3 April 2006) PRB 06-06E $9.95
Charitable Purpose, Advocacy and the Income Tax Act (28 February 2006) PRB 05-90E $9.95
Families With Children: An International Tax Comparison (16 February 2006) PRB 05-106E $13.50
Federal Northern Residents Deductions (28 January 2004) PRB 03-52E $16.50
Federal Tax Rules Governing Intergenerational Transfers of Capital Assets (23 January 2004) PRB 03-33E $9.95
Flat Tax: A Closer Look (23 August 2001) PRB 01-10E $16.50
Foreign Exchange Markets and the Tobin Tax (26 January 2000) PRB 99-18E $19.95
The Goods and Services Tax: 10 Years Later (15 June 2000) PRB 00-03E $19.95
Horizontal Equity and the Personal Income Tax System (10 January 2005) PRB 04-56E $13.50
Income Splitting: A Brief Overview (31 January 2007) PRB 06-36E $13.50
Income Tax Conventions and the Taxation of Non-Resident Investment Income Under the Canada-United States Tax Treaty (30 March 2007) PRB 06-42E $13.50
Individual Income Tax Returns: Taxpayers pay while the Government Saves [In Brief] (22 August 2005) PRB 05-24E $9.95
International Tax Burdens: Single Individuals With or Without Children (15 February 2006) PRB 05-107E $9.95
A Primer on Federal Consumption Taxes [In Brief] (27 August 2007) PRB 07-05E $4.95
A Primer on Federal Corporate Taxes [In Brief] (27 August 2007) PRB 07-06E $4.95
A Primer on Federal Personal Income Taxes [In Brief] (27 August 2007) PRB 07-07E $4.95
A Primer on Tax Expenditures [In Brief] (27 August 2007) PRB 07-09E $4.95
Reducing Personal Income Tax or the GST PRB 05-96E $9.95
Scientific Research and Experimental Development: Tax Policy (27 July 2006) 89-9E $16.50
A Summary of Tax Reductions and Tax Changes Introduced at the Federal Level between 1998 and 2005 (28 August 2006) PRB 06-40E $13.50
Tax Collection Agreements and Tax Competition among Provinces (12 February 2004) PRB 03-44E $13.50
Tax Freedom Day: A Cause for Celebration or Consternation? (18 September 2006) PRB 06-32E $13.50
Tax Havens (1 October 2004) PRB 04-34E $16.50
Tax Pre-Paid Savings Plans (27 July 2005) PRB 05-20E $13.50
Tax Rules Governing Charities and Non-Profit Organizations (28 May 2003) PRB 03-04E $13.50
Taxation in the Canadian Provinces and American States: Heading for Convergence? (1 October 2003) PRB 03-12E $16.50
The Taxation of Capital Gains on Charitable Donations of Listed Securities (13 November 2003) PRB 03-23E $13.50
Transferring GST Tax Room to the Provinces - A Solution to the Fiscal Imbalance? [In Brief] (1 April 2006) PRB 06-10E $4.95

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This page last modified: October 11, 2007

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