Tax Policy Trends: The Merits of Automatic Income Tax Assessments for Low-Income Canadians by Lindsay Tedds

“…In Canada, the personal income tax system is not just used to raise revenue; it has also become an important instrument for delivering various income support benefits, like the Canada Child Benefit (CCB) and the Climate Action Incentive. …”
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A Guaranteed Basic Income for Canadians: Off the Table or Within Reach? by Lee Stevens, Wayne Simpson, Harvey Stevens, Herb Emery

“…In addition, the federal government’s experiences with the poverty-reducing impacts of the Canada Child Benefit, the Old Age Supplement and the Guaranteed Income Supplement have moved Canada closer than ever to a workable GBI. …”
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An Alberta Guaranteed Basic Income: Issues and Options by Wayne Simpson, Harvey Stevens

“…Serious discussion of poverty reduction through a basic or guaranteed income has reemerged at the federal level and among the provinces, including Québec and Ontario, coinciding with renewed efforts to address child poverty through the Canada Child Benefit and the Alberta Child Benefit.  These relatively new income support programs provide federal and provincial tax credits that are refundable; that is, unlike many current nonrefundable tax credits, they provide a benefit to families that is larger the further their income lies below the level of the credit.  …”
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An Alberta Guaranteed Basic Income: Issues and Options by Wayne Simpson, Harvey Stevens

“…Serious discussion of poverty reduction through a basic or guaranteed income has reemerged at the federal level and among the provinces, including Québec and Ontario, coinciding with renewed efforts to address child poverty through the Canada Child Benefit and the Alberta Child Benefit.  These relatively new income support programs provide federal and provincial tax credits that are refundable; that is, unlike many current nonrefundable tax credits, they provide a benefit to families that is larger the further their income lies below the level of the credit.  …”
Get full text

An Alberta Guaranteed Basic Income: Issues and Options by Wayne Simpson, Harvey Stevens

“…Serious discussion of poverty reduction through a basic or guaranteed income has reemerged at the federal level and among the provinces, including Québec and Ontario, coinciding with renewed efforts to address child poverty through the Canada Child Benefit and the Alberta Child Benefit. These relatively new income support programs provide federal and provincial tax credits that are refundable; that is, unlike many current nonrefundable tax credits, they provide a benefit to families that is larger the further their income lies below the level of the credit. …”
Get full text