The evolution of payroll taxes in Canada, 1961-1993 / by Zhengxi Lin, Garnett Picot and Charles Beach. : CS11-0019/90E-PDF
This paper outlines the structure of payroll taxes and documents evidence on the level, growth and role of each component over the last three decades for Canada and for each province. Levied by both the federal and provincial governments, payroll taxes in Canada include four major components: i) unemployment insurance (UI) premiums; ii) Canada/Quebec Pension Plan (C/QPP) contributions; iii) workers compensation (WC) premiums; and iv) the provincial health/post-secondary education (H/E) tax levied by Quebec, Manitoba, Ontario and Newfoundland.--Abstract
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| Department/Agency | Statistics Canada. |
|---|---|
| Title | The evolution of payroll taxes in Canada, 1961-1993 / by Zhengxi Lin, Garnett Picot and Charles Beach. |
| Series title | Analytical Studies Branch research paper series1205-9153No. 90 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Other formats | Paper-[English] |
| Note(s) | The catalogue number (11F0019MPE) and ISBN (0-660-15598-2) for the print edition have been incorrectly copied in this electronic publication. |
| Publishing information | Ottawa - Ontario : Statistics Canada February 1996. |
| Description | 25p.graphs, references, tables |
| ISSN | 1205-9153 |
| Catalogue number |
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| Subject terms | Taxes |