About Us

We are an independent non-profit devoted to helping people and policymakers understand the tax system. Through research, public education and collaboration, our goal is to advance a tax system that promotes economic growth, shared prosperity and tax fairness.

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Insights

A snapshot of new disability research

The good news is: the government has recognized that the process was not working properly and wants to do something about it. The bad news, however, is it’s just not enough to resolve the persistent poverty found among people with disabilities.


The Productivity Mega Deduction: the benefits, the risks and the many outstanding questions

Calling it a “deduction” understates the scale of the change. Here’s an explainer and analysis by the Observatory’s senior economist Jean-François Ruel


Like Céline Dion, Mark Carney is basking in France’s warm embrace — but the hard work starts now

Prime Minister Mark Carney is having a Celine Dion moment. Like the singer, Carney was in his happy place recently, that political arena where he knows everyone in the room, values align and trade barriers are the same as they’ve ever been. He is building a framework of intentions.


The Fair and Accountable Canadian Taxation (FACT) Partnership is a new collaboration bringing together academics and public policy practitioners to inform and deepen Canada’s discussions about fair taxation.

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Researchers at the University of Calgary, Carleton University and Universite de Sherbrooke are working with the Canadian Tax Observatory and Social Capital Partners to produce and share rigorous research and accessible evidence on the fairness and accountability of Canada’s tax system.

The three-year collaboration is partly funded by the Social Sciences and Humanities Research Council. Our first package of material proposes a new framework to evaluate the full value of changes in the tax system.

Research

Broken Links II: Pinpointing Barriers. Improving Access. Reducing Poverty.

Broken Links II brings together two new reports on the Disability Tax Credit. The first maps 10 barriers that stop people from completing their application; the second models how automatic eligibility could lift up to 53,000 people out of poverty.


Extending the Eligibility for the Disability Tax Credit to Fight Poverty

The DTC was originally designed as a tax credit. It recognizes that persons with severe and prolonged impairments bear non-discretionary costs that reduce their taxable capacity, and its strict functional test was calibrated to identify that population, not the broader population of people who are disabled in some meaningful sense.


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Through solid, independent research and non-partisan public engagement, we aim to encourage fresh thinking that leads to practical solutions on tax policy.

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