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

Authors

  • Lindsay Tedds University of Calgary

DOI:

https://doi.org/10.11575/sppp.v12i0.69854

Abstract

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. By law, a person is not required to file a tax return if they do not owe any taxes. However, by not filing many individuals and families are potentially losing out on thousands of dollars in benefits intended to achieve various economic and social objectives.

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Published

2020-03-04

Issue

Section

Communiqués