The Impact of Converting Federal Non-Refundable Tax Credits Into Refundable Credits

With economic inequality on the rise in Canada, the federal government needs to consider innovative solutions. One possibility for improving the tax-transfer system involves refundable tax credits (RTCs). Making all tax credits refundable wouldn’t require Ottawa to introduce new tax measures; the C...

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Bibliographic Details
Main Authors: Wayne Simpson, Harvey Stevens
Format: Article
Language:English
Published: University of Calgary 2015-08-01
Series:The School of Public Policy Publications
Online Access:https://dev.journalhosting.ucalgary.ca/index.php/sppp/article/view/42535