Tax Aspects of Canadian Fiscal Federalism

47 Pages Posted: 9 Oct 2010

See all articles by Benjamin Alarie

Benjamin Alarie

University of Toronto - Faculty of Law

Richard M. Bird

University of Toronto - Joseph L. Rotman School of Management; Georgia State University - Andrew Young School of Public Policy

Date Written: September 30, 2010

Abstract

In the constitutional moment known to Canadians as Confederation, in 1867 the UK Parliament passed the British North America Act, 1867 (now known as the Constitution Act, 1867), thereby creating the Dominion of Canada. From the time of Confederation, there have been, broadly speaking, two sets of issues addressed through Canadian federalism - cultural issues and economic issues. The cultural issues most prominently relate to the means of mutually accommodating Canada's "two solitudes" - the English and French heritages of the country. The economic issues relate to monetary and fiscal policies, the regulation of internal and external trade, and the governance of economic relationships within Canada. This paper focuses on just a subset of the economic issues. More specifically, this paper focuses on the tax aspects of Canadian fiscal federalism.

Suggested Citation

Alarie, Benjamin and Bird, Richard Miller, Tax Aspects of Canadian Fiscal Federalism (September 30, 2010). Available at SSRN: https://ssrn.com/abstract=1689311 or http://dx.doi.org/10.2139/ssrn.1689311

Benjamin Alarie (Contact Author)

University of Toronto - Faculty of Law ( email )

Jackman Law Building
78 Queen's Park
Toronto, Ontario M5S 2C5
Canada
416-946-8205 (Phone)
416-978-7899 (Fax)

HOME PAGE: http://www.law.utoronto.ca/faculty-staff/full-time-faculty/benjamin-alarie

Richard Miller Bird

University of Toronto - Joseph L. Rotman School of Management ( email )

105 St. George Street
Toronto, Ontario M5S 3E6 M5S1S4
Canada
905-274-8841 (Phone)

Georgia State University - Andrew Young School of Public Policy

International Studies Program
Atlanta, GA 30303-3083
United States

HOME PAGE: http://www.aysps.gsu.edu

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