Introduction The City of Calgary’s property tax conundrum has been well documented in the local print media. (See Potikin 2018 and Varcoe 2018a,b,c.)  The high vacancy rates in the downtown office buildings has resulted in a sharp decline in the assessed value of these properties.  Under the City of Calgary’s so-called revenue neutral property tax […]

Caring About Others’ Tax Systems The Minister of Finance continues to explain Canada’s commitment to multilateral trade with competitiveness in view. Recent news releases by the Department of Finance reflect this. The Minister evidently is equally aware of the possible implications of tax changes, particularly in the United States, for Canadian taxation, no doubt with […]

I have run a small business (consulting) for 20 years and my business has benefited by the small business tax rate, which, as government spokespersons and many in the media have been continuously emphasizing, is considerably less than the individual rate.  However, that is the rate of tax paid by my business.  My business is […]

The NDP’s election platform stated that it will “establish a Resource Owners’ Rights Commission to report to the new Premier and the Legislature within six months on measures to promote greater processing of Alberta’s energy resources, and to ensure a full and fair return to the people of Alberta for their energy resources.” It also […]