Archived – Tax Expenditures and Evaluations

Archived information

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The tax system can be used to achieve public policy objectives by applying special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance publishes annual cost estimates and projections for these measures in the Tax Expenditures and Evaluations publication. The tax measures presented in Tax Expenditures and Evaluations are the sole responsibility of the Minister of Finance.