The Real Story of Tax Reform

CIM Bulletin, Vol. 69, No. 775, 1976

R. D. Brown, F.C.A., Price Waterhouse & Co., Toronto, Ontario

Taxation tends to be a depressing subject. Taxes are unfair, taxes are too high and, above all, taxes are too complicated. In a recent address to the Canadian Tax Foundation, the author discussed in a rather more lighthearted way the possible causes of the complexity of the present Canadian taxation system. In order to provide an element of relief in this series of articles on taxation matters, extracts from these remarks are quoted below