Targeted Tax Relief
Ken Battle, October 1997

Changes to the tax system since the mid-1980s have placed a growing burden on Canadians least able to bear it – those with low and modest incomes.  The elimination of the federal income tax reduction and partial deindexation of the personal income tax system under the Mulroney government – measures which are still in effect today – have substantially increased income taxes and lowered the federal tax threshold.  Partial deindexation of the refundable GST credit means that only one group pays more GST each year – the poor.  Governments’ decision to more rapidly increase Canada Pension Plan contribution rates over the next seven years and to freeze the Year’s Basic Exemption will weight heaviest on workers with below-average earnings.  To deal with this problem, the Caledon Institute proposes that the federal and provincial governments together create a fully-indexed integrated tax credit system which will ease the burden on lower-income Canadians of federal and provincial income taxes, the GST, payroll taxes and provincial sales taxes.

ISBN - 1-895796-83-0

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-Liveability -- for whom? -Symposium on Children of the Recession -Cut the Tax Cut -What You Need to Know About the Canada Job Fund -Welfare in Canada 2013 -Family Tax Cuts: How Inclusive a Family? -If you don’t pay, you can’t play: the Children’s Fitness Tax Credit -The Elephant Not in the Room -The Six Billion Dollar Man -Policies that Build Community -Canada’s Invisible and Invaluable Labour Force -A Second Look at the First Nations Control of First Nations Education Act -Policies that Build (caring) Community -Labour Market Development Agreements (LMDAs) and the Federal Role in Labour Programs -Social Impact of the Nonprofit Sector: The Power of One -Book Review: Poverty in Canada -Here's a thought: The Canada Skills Grant -Welfare in Canada 2012 -Disability in December -Laurie Needs Affordable Housing -Poverty and Prosperity in Nunavut -Strengthening the Canada Pension Plan: Take it to the public -Time for Talk, Not Action -Time to negotiate: Hammering out a “First Nations Education Act” -Welfare Re-form: The Future of Social Policy -Is Canada (Still) a Fiscal Union?: Michael Mendelson -Architecture of Federal Income Security in Canada: Ken Battle -Social Policy Challenges for Canada: Sherri Torjman -In Canada, the new solitudes are East vs. West -Picture - Sherri Torjman -Canada’s English-French divide giving way to East-West economic split, scholar says -Video - Data Rescue -Video - Sherri Torjman: Five Good Ideas about Policy -Video - Sherri Torjman: Canada@150 address -Video - Sherri Torjman: Shared Space & Community Recreation -

Laurie Needs Affordable Housing

Sherri Torjman and Ken Battle, December 03, 2013

The Caledon Institute will be releasing shortly the Welfare Incomes report.  Its calculations make clear that welfare incomes fall below all major comparator measures.

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