Corporate taxation
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All (10) ((10 results))
- Articles and reports: 11-621-M2019002Description:
Base Erosion and Profit Shifting (BEPS) describes strategies by multinational enterprises (MNEs) to reduce their tax burden. This paper develops 5 simple indicators of BEPS using a framework inspired by the Organization for Economic Cooperation and Development (OECD) and data available within Statistics Canada. Our goal is to explore whether Canada's tax base may be adversely impacted by BEPS.
Release date: 2019-06-18 - 2. Holistic response management of business surveys ArchivedArticles and reports: 11-522-X20050019440Description:
For a number of years, Statistics Canada has been taking incremental steps to improve its survey programs through the use of tax data substitution, content fine tuning and earlier data releases. The approach is to focus survey collection and analysis on the large, complex enterprises where tax data is insufficient to meet the needs of the Canadian statistical system.
Release date: 2007-03-02 - Articles and reports: 11-522-X20050019458Description:
The proposed paper presents an alternative methodology that gives the data the possibility of defining homogenous groups determined by a bottom up classification of the values of observed details. The problem is then to assign a non respondent business to one of these groups. Several assignment procedures, based on explanatory variables available in the tax returns, are compared, using gross or distributed data: parametric and non parametric classification analyses, log linear models, etc.
Release date: 2007-03-02 - Articles and reports: 11-522-X20050019465Description:
A recent development at Statistics Canada is the availability of monthly calendarized revenue data available from its Tax Data Division (TDD) through an agreement with Canadian Revenue Agency (CRA). This information has been shown to have a strong relationship with the revenue information collected by Statistics Canada's Monthly Survey of Manufacturing (MSM). This presentation will give a brief overview of the GST and the MSM and will concentrate on how the GST data were integrated into the survey process.
Release date: 2007-03-02 - Articles and reports: 11-522-X20030017708Description:
This article provides an overview of the work to date using GST data at Statistics Canada as direct replacement in imputation or estimation or as a data certification tool.
Release date: 2005-01-26 - 6. Recent trends in taxes internationally ArchivedArticles and reports: 75-001-X20010015610Geography: CanadaDescription:
This article provides an overview of changes between 1980 and 1997 in various taxes in the G-7 and OECD countries.
Release date: 2001-03-23 - 7. Taxes internationally ArchivedArticles and reports: 75-001-X20000035372Geography: CanadaDescription:
Some taxes may be higher, some lower than in other developed nations, but overall Canada's effective tax rate is middle-of-the-road. Using OECD data, this study compares several tax-t0-GDP ratios of the G-7 and the 29 OECD countires.
Release date: 2000-09-06 - 8. Measuring the Attractiveness of R&D Tax Incentives: Canada and Major Industrial Countries ArchivedArticles and reports: 88F0006X1999010Description:
This second edition of R&D tax treatment in Canada: a provincial comparison, uses a method developed by the Conference Board of Canada to compare the tax incentives to do research and development (R&D) in each of the provinces. The results contribute to the analysis of regional differences in science and technology activity in Canada, as part of the work of the Science, Innovation and Electronic Information Division of Statistics Canada.
An example of a regional difference is the tax incentive to do R&D in a province. There is the federal Scientific Research and Experimental Development tax programme, which has regional variations. Six out of ten provinces have their own incentive programmes and tax rates which differ from province to province. The B-Index analysis of the Conference Board provides a means of comparing tax incentives and of providing an indicator.
Release date: 1999-12-30 - Articles and reports: 88F0006X1997009Description:
Statistics Canada is engaged in a project "Information System for Science and Technology" which purpose is to develop useful indicators of activity and a framework to tie them together into a coherent picture of science and technology (S&T) in Canada. The Working papers series is used to publish results of the different initiatives conducted within this project. The produced data are related to the activities, linkages and outcomes of S&T. Several key areas are covered such as: innovation, technology diffusion, human resources in S&T and interrelations between different actors involved in S&T. This series also presents important data tabulations taken from regular surveys on R&D and S&T and made possible because of the existing Project.
Release date: 1998-09-25 - Articles and reports: 11F0019M1996090Geography: CanadaDescription:
This paper outlines the structure of payroll taxes and documents evidence on the level, growth and role of each component over the last three decades for Canada and for each province. Levied by both the federal and provincial governments, payroll taxes in Canada include four major components: i) unemployment insurance (UI) premiums; ii) Canada/Quebec Pension Plan (C/QPP) contributions; iii) workers compensation (WC) premiums; and iv) the provincial health/post-secondary education (H/E) tax levied by Quebec, Manitoba, Ontario and Newfoundland. While the UI and C/QPP components are levied on both employers and employees, the WC and H/E components are levied on employers only. Our main findings are 1) payroll taxes have increased substantially over the last three decades in Canada as a whole and in every province; 2) the structure, level, growth and role of each component of payroll taxes vary remarkably from one province to another; 3) the expansion of the UI component in recent years has been the largest contributor to the rise in payroll taxes across every province in the country; and 4) despite significant growth in recent years, payroll taxes are still much lower in Canada than in most other western industrialized countries.
Release date: 1996-02-28
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- Articles and reports: 11-621-M2019002Description:
Base Erosion and Profit Shifting (BEPS) describes strategies by multinational enterprises (MNEs) to reduce their tax burden. This paper develops 5 simple indicators of BEPS using a framework inspired by the Organization for Economic Cooperation and Development (OECD) and data available within Statistics Canada. Our goal is to explore whether Canada's tax base may be adversely impacted by BEPS.
Release date: 2019-06-18 - 2. Holistic response management of business surveys ArchivedArticles and reports: 11-522-X20050019440Description:
For a number of years, Statistics Canada has been taking incremental steps to improve its survey programs through the use of tax data substitution, content fine tuning and earlier data releases. The approach is to focus survey collection and analysis on the large, complex enterprises where tax data is insufficient to meet the needs of the Canadian statistical system.
Release date: 2007-03-02 - Articles and reports: 11-522-X20050019458Description:
The proposed paper presents an alternative methodology that gives the data the possibility of defining homogenous groups determined by a bottom up classification of the values of observed details. The problem is then to assign a non respondent business to one of these groups. Several assignment procedures, based on explanatory variables available in the tax returns, are compared, using gross or distributed data: parametric and non parametric classification analyses, log linear models, etc.
Release date: 2007-03-02 - Articles and reports: 11-522-X20050019465Description:
A recent development at Statistics Canada is the availability of monthly calendarized revenue data available from its Tax Data Division (TDD) through an agreement with Canadian Revenue Agency (CRA). This information has been shown to have a strong relationship with the revenue information collected by Statistics Canada's Monthly Survey of Manufacturing (MSM). This presentation will give a brief overview of the GST and the MSM and will concentrate on how the GST data were integrated into the survey process.
Release date: 2007-03-02 - Articles and reports: 11-522-X20030017708Description:
This article provides an overview of the work to date using GST data at Statistics Canada as direct replacement in imputation or estimation or as a data certification tool.
Release date: 2005-01-26 - 6. Recent trends in taxes internationally ArchivedArticles and reports: 75-001-X20010015610Geography: CanadaDescription:
This article provides an overview of changes between 1980 and 1997 in various taxes in the G-7 and OECD countries.
Release date: 2001-03-23 - 7. Taxes internationally ArchivedArticles and reports: 75-001-X20000035372Geography: CanadaDescription:
Some taxes may be higher, some lower than in other developed nations, but overall Canada's effective tax rate is middle-of-the-road. Using OECD data, this study compares several tax-t0-GDP ratios of the G-7 and the 29 OECD countires.
Release date: 2000-09-06 - 8. Measuring the Attractiveness of R&D Tax Incentives: Canada and Major Industrial Countries ArchivedArticles and reports: 88F0006X1999010Description:
This second edition of R&D tax treatment in Canada: a provincial comparison, uses a method developed by the Conference Board of Canada to compare the tax incentives to do research and development (R&D) in each of the provinces. The results contribute to the analysis of regional differences in science and technology activity in Canada, as part of the work of the Science, Innovation and Electronic Information Division of Statistics Canada.
An example of a regional difference is the tax incentive to do R&D in a province. There is the federal Scientific Research and Experimental Development tax programme, which has regional variations. Six out of ten provinces have their own incentive programmes and tax rates which differ from province to province. The B-Index analysis of the Conference Board provides a means of comparing tax incentives and of providing an indicator.
Release date: 1999-12-30 - Articles and reports: 88F0006X1997009Description:
Statistics Canada is engaged in a project "Information System for Science and Technology" which purpose is to develop useful indicators of activity and a framework to tie them together into a coherent picture of science and technology (S&T) in Canada. The Working papers series is used to publish results of the different initiatives conducted within this project. The produced data are related to the activities, linkages and outcomes of S&T. Several key areas are covered such as: innovation, technology diffusion, human resources in S&T and interrelations between different actors involved in S&T. This series also presents important data tabulations taken from regular surveys on R&D and S&T and made possible because of the existing Project.
Release date: 1998-09-25 - Articles and reports: 11F0019M1996090Geography: CanadaDescription:
This paper outlines the structure of payroll taxes and documents evidence on the level, growth and role of each component over the last three decades for Canada and for each province. Levied by both the federal and provincial governments, payroll taxes in Canada include four major components: i) unemployment insurance (UI) premiums; ii) Canada/Quebec Pension Plan (C/QPP) contributions; iii) workers compensation (WC) premiums; and iv) the provincial health/post-secondary education (H/E) tax levied by Quebec, Manitoba, Ontario and Newfoundland. While the UI and C/QPP components are levied on both employers and employees, the WC and H/E components are levied on employers only. Our main findings are 1) payroll taxes have increased substantially over the last three decades in Canada as a whole and in every province; 2) the structure, level, growth and role of each component of payroll taxes vary remarkably from one province to another; 3) the expansion of the UI component in recent years has been the largest contributor to the rise in payroll taxes across every province in the country; and 4) despite significant growth in recent years, payroll taxes are still much lower in Canada than in most other western industrialized countries.
Release date: 1996-02-28
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