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Regulations

The Dilemma of Taxing Online Purchases

When Canadian consumers buy goods or services from retailers located outside their province, or outside Canada, it is very difficult to collect sales taxes on these transactions. Taxes on a certain portion of such purchases in other provinces and countries therefore go uncollected. The fact that these purchases are less expensive puts local online retailers, as well as brick-and-mortar retailers, at a disadvantage, as they are faced with a kind of unfair competition. Governments are also deprived, at first glance, of substantial revenues.

Practical Guide to the Economics of Climate Change: The Paris Conference and Its Aftermath

The Paris Conference that opens on November 30, 2015, is drawing plenty of attention to the fight against climate change, an issue that blends political rhetoric, economic logic and climate science. The aim of this Research Paper is to make key climate change concepts easier to understand as well as to put the mechanisms discussed here in a Canadian context and to base public policy choices on the most relevant facts.

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