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This document examines the current Canadian tax structure, legislation, sources of tax revenues, exemptions, deductions, and tax treaties with foreign countries. Part I reviews the sources of revenue and explains why the tax system is so complex. Among the reasons given for the complexity are that the system must spread the tax load over as many sources as possible and must serve specific objectives such as using gasoline taxes to maintain roads. Questions of who should pay taxes and who actually does pay taxes are briefly covered. Part I concludes with considerations of what the overall character of the tax system should be and discusses exemptions, business taxes, property taxes, and sales taxes. Part II provides a brief outline of the Canadian tax system at three levels of government as it existed at the end of 1977. The governmental levels are federal, provincial, and municipal. Federal tax is broken down into personal income tax and other taxes including sales, petroleum export, air transport, and excise taxes. Custom duties are also considered to be federal taxes. At the provincial level taxes are collected on items such as income, retail sales, gifts, gasoline, alcohol, and tobacco. Municipalities levy taxes against property, tenants, and businesses. They also collect special assessments and charges. In a concluding section tax treaties with other countries are discussed using the Canada-U.S. Tax Convention as an example. (BC)

This document describes the operation of public and private sector mechanisms which work to keep the Canadian economy stable. Part I discusses the many sources of instability in the Canadian economy. Instability is measured primarily in fluctuations in aggregate income or gross national product. Two important contributors to economic fluctuations are industrial economics and business inventory management. Another source of instability is the tendency of business capital investment to accelerate to high levels toward the end of the business cycle or to lag well behind demand requirements due to economic uncertainty. The increasing role of government in the economy and inflationary pressures in the industrial world have also increased economic instability. Part II discusses two main classes of economic stabilizers. These include automatic stabilizers that operate in the economy without any policy initiatives on the part of the government, and the three discretionary stabilizers of fiscal policy, monetary policy, and income policy. The pamphlet concludes with an appraisal of current problems in the application and effectiveness of stabilization policy. (RM)

The article provides a background to the Canadian experience in promoting women in business. It outlines the specific needs of women entrepreneurs which were identified under the 1990 Entrepreneurship Development Strategy of the Atlantic Canada Opportunities Agency. Also indicated are the important things underpinning any effective policy platform to foster the growth and development of women entrepreneurs. It also illustrates the original Canadian version of an integrated framework for the development of women entrepreneurs.