Business Taxation in Ontario

Elizabeth Power is a chartered accountant in Ajax.

The four papers in this book evolved out of the work of the Fair Tax
Commission. The first paper, “Taxation of Capital in Ontario and
Canada: An Interindustry and Interprovincial Comparison,” shows that
while Ontario is a high-tax province, it is not unreasonably so. Results
from the second paper, “Ontario’s Corporate Income Tax: An Analysis
of Effective Tax Rates,” show that mid-sized corporations have the
greatest tax burden. The third paper deals with payroll taxes in
Ontario, and concludes that they discourage small business from hiring.
The final paper, entitled “The Impact of Taxes on Business
Locations,” argues that taxes are of less importance than is commonly
supposed.

Business Taxation in Ontario contains a great deal of information, and
will be of primary interest to students and scholars of tax policy.