This comprehensive guide provides an in-depth look at Canadian tax law, including federal and provincial income taxes as well as taxes on property, sales, and other sources of revenue. Written by leading tax experts, this book is an essential resource for tax professionals, business owners, and individuals alike. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
This book provides insight into how the Canadian health care system is financed and organized, how it has evolved over time, and how well it performs relative to peer countries.
This is the Final Report of Canada's Truth and Reconciliation Commission and its six-year investigation of the residential school system for Aboriginal youth and the legacy of these schools. This report, the summary volume, includes the history of residential schools, the legacy of that school system, and the full text of the Commission's 94 recommendations for action to address that legacy. This report lays bare a part of Canada's history that until recently was little-known to most non-Aboriginal Canadians. The Commission discusses the logic of the colonization of Canada's territories, and why and how policy and practice developed to end the existence of distinct societies of Aboriginal peoples. Using brief excerpts from the powerful testimony heard from Survivors, this report documents the residential school system which forced children into institutions where they were forbidden to speak their language, required to discard their clothing in favour of institutional wear, given inadequate food, housed in inferior and fire-prone buildings, required to work when they should have been studying, and subjected to emotional, psychological and often physical abuse. In this setting, cruel punishments were all too common, as was sexual abuse. More than 30,000 Survivors have been compensated financially by the Government of Canada for their experiences in residential schools, but the legacy of this experience is ongoing today. This report explains the links to high rates of Aboriginal children being taken from their families, abuse of drugs and alcohol, and high rates of suicide. The report documents the drastic decline in the presence of Aboriginal languages, even as Survivors and others work to maintain their distinctive cultures, traditions, and governance. The report offers 94 calls to action on the part of governments, churches, public institutions and non-Aboriginal Canadians as a path to meaningful reconciliation of Canada today with Aboriginal citizens. Even though the historical experience of residential schools constituted an act of cultural genocide by Canadian government authorities, the United Nation's declaration of the rights of aboriginal peoples and the specific recommendations of the Commission offer a path to move from apology for these events to true reconciliation that can be embraced by all Canadians.
This book explains why Canadians must rid themselves of interprovincial trade barriers. Canada's provinces do almost as much trade with each other as they do with the rest of the world. But trade between the provinces is harder than with foreign countries. We trouble our own house with an amazing variety of barriers: professionals and tradespeople cannot move freely and practice where they wish, regulation makes it hard for investments to flow to where they are most needed, provincial governments give contracts to local firms even though out-of-province firms can do the job at a lower cost, Ottawa pays the most generous UI to regions with the highest unemployment and thereby encourages people to stay in parts of the country with little promise. The effects of such barriers on the economy are difficult to measure, which may be the reason that little has been done about them. But Canadians cannot afford to ignore their costs. The European Community is very close to the goal of ensuring free trade among its members. Unless we unlock our potential we may fall behind other countries and communities that have recognized the importance of internal as well as external free trade.
