Simplifying complex tax measures is a balancing act of competing objectives
For many years, CPA Canada has advocated for a comprehensive review to identify practical ways to simplify the tax system. While there is no universal way to measure tax complexity, there's evidence that the Canadian tax system is becoming even more involved. For example, the Income Tax Act continues to grow in size, reflecting the addition of new tax expenditures, increasingly detailed anti-avoidance rules and OECD-inspired measures aimed at preventing base erosion and profit shifting (e.g., EIFEL).
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CPA Canada Administrator
Chartered Professional Accountants of Canada
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