Archived – Tax Expenditure and Evaluations Report

Archived information

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The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits.  The Department of Finance publishes cost estimates and projections for these measures annually in the Tax Expenditures and Evaluations publication (http://www.fin.gc.ca/purl/taxexp-eng.asp). The tax measures presented in the Tax Expenditures and Evaluations publication are the sole responsibility of the Minister of Finance.

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