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The best way forward: Designing a tax review for Canada

Canada is long overdue for a comprehensive review of its tax system. The design and scope of a tax review matters if the goal is a simpler, fairer, better tax system for Canadians.

Canada’s tax system is long overdue for a review – and parliamentary committees, national business organizations, leading think-tanks, the OECD and the International Monetary Fund all agree on that point.

What should a tax review look like in Canada today? What can we learn from other countries’ tax system reviews? In this report, we explore how to successfully develop and run a Canada-wide tax review process.

In this third and final report in our series on the state of Canada’s tax system, we lay out the scope along with the guiding principles of a comprehensive tax review. We look at the choice between a targeted review and a more comprehensive review. We discuss not only the politics, but also the complexity, of a tax-review process.

As the time has come to move from talk to action, the report also explores the opportunities to make a difference by focusing on priority areas for a tax review. With this approach, CPA Canada proposes how a comprehensive review will contribute to the goal of promoting sustainable growth and prosperity for Canadians.