bluuebunny/crossref_metadata_2025 huggingface dataset:
Tax Policy Trends: The Merits of Automatic Income Tax Assessments for Low-Income Canadians
Authors: Tedds Lindsay
Published: August 2024

In Canada, the personal income tax system is not just used to raise revenue; it has also become an important instrument for delivering various income support benefits, like the Canada Child Benefit (CCB) and the Climate Action Incentive. By law, a person is not required to file a tax return if they do not owe any taxes. However, by not filing many individuals and families are potentially losing out on thousands of dollars in benefits intended to achieve various economic and social objectives.
Starting from Scratch: A Micro-Costing Analysis for Public Dental Care in Canada
Authors: Lange Thomas
Published: August 2024

This paper presents a formulaic approach to micro-costing the expected direct clinical cost of a given public dental program in Canada. A micro-costing approach enables policy leaders to create or radically redesign existing public-sector dental programs by projecting the total cost generated by expected clinical demand. Current public dental plans employ heavy restrictions around the types of dental treatments offered, and the frequency by which a patient may seek treatment. These restrictions result in minimal allocations of public funds, and often result in patients being under-served and dental professionals being under-funded. Using the model described in the paper governments can project the costs of future dental care programming. The two novel programs costed in this paper were a universal dental care program for all Canadian residents (referred to as denticare), and a public dental insurance plan for all Canadian children and uninsured adults (denitcade). Details in the paper are laid out such that if a government was curious about the cost of programs other than the ones described in this study, such as funding preventative services for low-income seniors, then using this micro-costing model could generate a high- low- and baseline estimate for such a program’s annual clinical expenses.
Canada’s Historical Search for Markets
Authors: Bercuson David
Published: August 2024

British North America enjoyed special privileges in trade as part of the British Empire until the late 1840s. At that point Britain’s commanding lead in industrial production prompted British policymakers to drop tariffs on virtually all goods coming into Britain. The tariff preferences for colonial goods in the UK disappeared. In the Canadas (the United Province of Canada), merchants, traders and others who earned their living from trade then looked to the United States to provide markets for British North American goods. In 1849 some of them issued a manifesto seeking annexation to the United States.
The British response was to negotiate a reciprocity treaty to allow British North American products (mainly natural products) to cross the border with the US duty free. The treaty was in effect from 1854 to 1866 and, combined with US needs for Canadian products in the US Civil War, brought prosperity to Canada. 
After the end of the treaty, Canadians continued to seek access to the US market but all efforts failed. Still, north-south trade continued to grow with Canada selling natural products to the US and receiving manufactured products in return. Britain continued to be an important market for Canada but the Canada-US trade slowly but inevitably surpassed it. The Canada-US trade was primarily a trade of convenience. An American reciprocity proposal was turned down by Canada in the 1911 federal election, but trade continued to expand especially during the First World War. 
Right after the Great Depression began, the US imposed very high tariffs on goods coming in to the US. Canada was badly hurt by this measure and sought to expand empire trade at the 1932 Ottawa Conference. But Canada still tried to penetrate US tariffs and finally in 1936 a reciprocity treaty in natural products was completed, followed by a second treaty two years later.
These two treaties combined with the Hyde Park Declaration of 1941 further expanded Canada-US trade. Other treaties would follow beginning with the Canada-US Free Trade Agreement of 1989, NAFTA on January 1, 1994. NAFTA has now been replaced by the United States-Mexico-Canada Agreement (USMCA).
Economic Policy Trends: Better in Theory? Why a Basic Income is Not the Right Tool for this Moment
Authors: Cameron Anna , Petit Gillian
Published: August 2024

As the COVID-19 pandemic forces more non-essential businesses to shutter and leaves a growing number of workers out of a job, policy experts, academics, and public figures alike have touted a basic income as the ideal policy for delivering financial relief to struggling Canadians.
Economic Policy Trends: Post-Secondary Financial Aid and the Pandemic
Authors: Foley Kelly , Niell Christine
Published: August 2024

In mid-March of 2020, students’ lives were abruptly changed by the Coronavirus: classroom instruction moved online, in-person exams were cancelled, and many residences were closed. While getting through the next few months of school is the highest priority now, soon minds will turn to the next academic year. It is important that governments ensure those who want to invest in their education will still be able to do so.
Energy and Environmental Policy Trends: Power in the Time of COVID-19
Authors: Shaffer Blake , Leach Andrew , Rivers Nic
Published: August 2024

In response to COVID-19, governments across Canada and around the world have instituted various degrees of physical distancing restrictions. While these are essential to protecting public health and limit ultimate economic damage, they have led to a contraction of near-term economic activity.
Considerations for Basic Income as a Covid-19 Response
Authors: Green David , Kesselman Rhys , Tedds Lindsay
Published: August 2024

The Canada Emergency Response Benefit (CERB) has been an effective tool in the ongoing pandemic crisis. Some have proposed that it should be made permanent and available more universally –that is, made into a form of basic income. A basic income raises many complex policy issues including its objectives, multiple design features, interactions with the existing system, its finance and fiscal federalism implications, to name a few. Since many of the same considerations apply to any basic income proposal, whether implemented across Canada or in a single province, we offer a set of questions that we believe must be considered in deciding whether and how to implement a basic income or any alternative social support policy.
Challenges and Prospects for the CPTPP in a Changing Global Economy: Taiwanese Accession and Canada’s Role
Authors: Stephens Hugh
Published: August 2024

The Comprehensive and Progressive Trans-Pacific Partnership (CPTPP), which entered into force on December 20, 2018 for the six of the eleven signatories that had completed ratification at that time (Australia, Canada, Japan, Mexico, New Zealand and Singapore) is a beacon of hope in a dark protectionist landscape.  The CPTPP advances the trade and investment liberalization agenda at a time when protectionist measures by some major trading countries are threatening to undo decades of progress.  With respect to Taiwan, the Taiwanese government has made no secret of its interest in accession to the CPTPP.  Taiwanese accession should be pursued because it is in the interest of Canada and the other members of the CPTPP to add to the strength of the organization by welcoming an economy like Taiwan that is an important global trader, a key player in global supply chains and is willing and able to accept CPTPP disciplines.  Canada is the second largest economy in the CPTPP and can play an important role in getting the accession process started, including supporting the extension of an invitation to Taiwan to begin negotiations. It’s time to move from talk to action.
Energy and Environmental Policy Trends: Cheap Renewables Have Arrived
Authors: Schumacher Nick , Goodday Victoria , Shaffer Blake , Winter Jennifer
Published: August 2024

The recently released International Energy Agency’s World Energy Outlook 2020 turned some heads in declaring “Solar is the new king of electricity”. In this Policy Trends we highlight how we got here and what it means for future electricity systems.
Energy & Environmental Policy Trends: Is the Site C Project Worth Its Growing Price Tag?
Authors: Dolter Brett , Fellows G. Kent , Rivers Nic
Published: August 2024

British Columbia’s Site C dam is under scrutiny, yet again. The provincial NDP government, long sceptical about the dam (approved by a previous Liberal government) has been re-elected, the project has already been granted a budget increase and new issues are likely to increase the costs even further. Our analysis shows that completion of the dam now only makes sense if Alberta and British Columbia 1) cooperate on new interprovincial transmission and 2) set ambitious decarbonization goals.
Social Policy Trends: Unemployment and the Use of Food Banks
Authors: Kneebone Ronald
Published: August 2024

Food banks provide support to individuals and families in need. Rising unemployment increases the number of people seeking their services.
Benefit-Cost Analysis of Federal and Provincial SR&ED Investment Tax Credits
Authors: Lester John
Published: August 2024

There is a sound public policy case for subsidizing R&D. When firms perform R&D, they create knowledge that allows them to introduce new products, improve existing goods and services or reduce production costs. However, some of the knowledge created inevitably leaks out or spills over to other firms, allowing them to reap benefits from R&D without performing it themselves. These spillover benefits improve Canada’s overall economic performance, but firms do not consider them when deciding how much to invest in R&D, so a subsidy to encourage more R&D is the right policy response.
Obsolescence as an Opportunity: The Role of Adaptive Reuse in Calgary's Office Market
Authors: Graham Rylan , Dutton Jenna
Published: August 2024

Though remote work has become a necessity during the COVID-19 pandemic, the rise of office vacancy is not a new issue to Calgary. Economic booms and busts are mirrored by accompanying levels of construction, occupancy and vacancy. The most recent recession brought an unprecedented loss of jobs and subsequent partial or complete vacancy of buildings in Calgary’s Central Business District (CBD). This new reality led to the agglomeration and elimination of businesses and re-evaluation of the necessity of office space and its associated costs.
Trends in the knowledge economy and ways of working over the preceding decades have coincided with associated vacancy of office space that is no longer adaptable to the changing needs and demands of office design. These patterns have reduced the demand of certain office stock and highlighted limits on its versatility and capacity to be repurposed, making a certain proportion of buildings relatively obsolete. Office conversion, being changing the use or uses of a building, has also become increasingly arduous with updates in planning rules and building, energy and safety codes. When considering conversion of office to other uses the standard solution usually discussed is office to residential conversion. While this may present as the optimal approach in some cases, there are many limitations when it comes to converting buildings.
Since the economic downturn some projects have been piloted by the City of Calgary to facilitate office conversion including the Centre City Enterprise Area. While some successes have come from these relatively short-term solutions they have been limited in addressing the full extent of the situation. These small-scale interventions were successful in reducing customer costs and timelines however did not result in recommendations of longer-term solutions for widespread changes. Complex problems such as office vacancy in Calgary require comprehensive, adaptable and innovative strategies.
To update and improve the existing processes to more simply enable office conversion or adaptation there is a necessity to clearly outline the role of everyone involved, the limitations, and the potential options that may exist.  In this regard it is not simply the question of the use of land and the building footprint but also the building owner, the surrounding stakeholders including business associations, municipal government, provincial government and a variety of other related parties.
This paper examines the present state of office vacancy in downtown Calgary; looks at barriers to office conversion, limitations in existing processes and structures and potential policy considerations, drawing upon best practices from other jurisdictions. Finally, it will conclude with a series of policy recommendations and mechanisms which may enable efficiency and innovation in addressing the existing office stock.
Value-Based Mental Health Services for Youth and Families: The Role of Patient-Reported Outcome Measures in Youth Mental Health Services
Authors: Amarbayan Megan Mungunzul , Carpenter Travis , Hebert Michele , Santana Maria , Zwicker Jennifer
Published: August 2024

In Alberta, the responsibility for youth mental-health is shared among three separate government ministries, compounding the challenge of determining the value of services delivered, especially from the youth’s own perspective. As a result, Alberta’s ability to measure service quality at the systems level is limited. Yet, given the short-term and long-term effects of poor mental health on youth, families, and society, there are clinical, moral, and economic imperatives for ensuring that all services provided are of the highest value possible. 
Currently, Alberta is limited to estimating value mainly through quantitative measures focused on the cost of service delivery. However, value-based health-care services are measured as quality or outcomes for persons receiving health services in relation to the costs of delivering those services. One approach is to measure outcomes of youth receiving mental-health services from their own perspective to achieve value-based measurement of youth mental-health services. 
Patient-reported outcome measures (PROMs) are questionnaires filled out by the persons receiving mental-health services themselves, and assess their self-reported health and well-being. PROMs have been shown to be important in evaluating the value of health-care services both at the individual and systems level. 
At the individual level, PROMs allow patients and health-care providers to track progress over time. At the systems level, PROMs data can be compiled to evaluate trends between different sites or different health-care services or treatments over time, to help improve quality. Policy-makers can use these comparisons to help pinpoint which services offer the most value. 
Given resource constraints, implementing PROMs province-wide in Alberta can improve the value of youth mental-health services at a time when they have become a matter of great urgency. Improving the quality and outcomes for youth and their families in the short term will deliver positive socioeconomic impacts in the future.
The role of hydrogen in Canada’s transition to net-zero emissions
Authors: Shaffer Blake
Published: August 2024

This paper explores the role of hydrogen in helping Canada meet its net-zero emissions goals. On the supply side, we caution against the blanket categorization of production methods by “colours”, and instead encourage a focus on the metrics that matter: cost and lifecycle emissions per kilogram. Hydrogen derived from methane, with sequestered carbon dioxide (i.e. “blue” hydrogen) will likely be the method of choice for some time in western Canada, while hydrogen via electrolysis (i.e. “green”) will likely take off in Québec, spreading to other provinces as clean renewable power costs fall. High levels of sequestration (i.e. 90%+) and upstream methane leakage prevention will be essential for hydrogen to meaningfully contribute to Canada’s net-zero goals. On the demand side, we find while hydrogen can do many things, its highest value will be in areas where alternatives for decarbonization are costly or scarce, such as steel and chemicals production, as well as potentially rail and heavy freight. We take a deeper dive into the potential for hydrogen in the electricity system, both by absorbing excess generation via electrolysis, and providing much needed reliability as a peaking product, enabling higher shares of variable renewable energy. We find that by 2030, hydrogen has the potential to compete with natural gas as a dominant firm power source.
Greenhouse Gas Emissions from Canadian Agriculture: Estimates and Measurements
Authors: Fouli Ymène , Hurlbert Margot , Kröbel Roland
Published: August 2024

Greenhouse gases (GHGs) cause the warming of the planet’s surface. Although this warming is vital for life on Earth, accelerated surface temperature rises due to increased GHGs in the atmosphere result in increasing atmospheric energy and rates of evaporation, causing unpredictable weather patterns and more intense weather events. The main GHGs are carbon dioxide (CO2), methane (CH4), and nitrous oxide (N2O). Of the 729 Megatonnes (Mt) of CO2 equivalent (CO2 eq) emitted by GHGs in Canada in 2018, 59 Mt were emitted by the agricultural sector in the form of CO2, N2O and CH4. The largest GHG emissions come from CH4 through enteric fermentation of beef and dairy cattle. Most N2O emissions come from agricultural soils through direct and indirect releases into the atmosphere. Carbon dioxide was also emitted after lime and urea applications as well as with the use of fossil fuel combustion machinery.
Field techniques and empirical and process models have been developed to estimate and validate GHG emissions for different farm scenarios. These models aim to simulate every component of a farming system, whether a large beef cattle operation or a small animal and crop farm. Consequently, the models are constantly being assessed and revised as more data are available and methodologies are improved.
As we gain better understanding of agricultural GHG emission estimates for different farm scenarios, the next step is to target emission sources and find ways to decrease emissions while maintaining or improving the financial sustainability of the farm and production system.
An Urban Nation: The Shifting Fortunes of Canadian Cities
Authors: McQuillan Kevin , Laszlo Michael
Published: August 2024

Canada is not immune to the dramatic economic changes that are transforming society in other industrialized countries, where once-thriving factory and resource towns are dying, while educated knowledge workers in more cosmopolitan centres prosper. Where this growing inequality between communities and social classes takes root, worrisome social and political developments can develop, such as the polarization occurring in the U.S. and parts of Europe.
Canada’s 10 largest cities have been the primary driver of economic growthin recent years, and Canada is unusual in the degree to which its population is concentrated in a relatively small number of cities. To date, Canada’s largest cities have been doing well and Canada has not so far seen the contrast so evident in the United States between highly successful cities and large cities in decline, such as Detroit and Cleveland.
However, a ranking of national cities using “vitality” scores highlights a growing inequality between Canada’s largest cities and its midsize and smaller cities.In many communities in the Atlantic region, in Quebec beyond its two major cities, and in the northern regions of B.C. and Ontario, harder times may lie ahead. Their populations are stagnating, their employment rates for people
of prime working age are distressingly low, and their proportion of low- income families is high. Urban decline can lead to further poverty, significant population aging and more pressure on higher levels of government to provide services that these communities can no longer afford.

The strength of cities primarily revolves today around human capital and the ability of a community to develop or attract a highly skilled labour force. If Canada is to avoida future where just a few cities are economic and demographic “winners” and the rest are “losers,” policy-makers will need to consider how to help keep midsized cities from being increasingly left behind, whether that be through diversifying immigration patterns, targeted investment outside large urban areas, or other approaches. The pandemic, which has led some employers to rethink the need to keep workers in expensive big-city downtown offices, could create new opportunities to reinvigorate smaller, lower-cost centres.
However, without a change in the pattern of divergence between Canada’s dynamic cities and the rest, the societal and political strife that has unfolded elsewhere could someday happen here.
CANADA IN THE INDO-PACIFIC?
Authors: Nagy Stephen
Published: August 2024

Canada needs to take a bigger part in the Indo-Pacific’s development and support for a rules-based order or risk getting locked out of the region’s economic, diplomatic and security benefits. Although the Indo-Pacific region is an economic dynamo, it’s also institutionally underdeveloped and the source of numerous traditional and non-traditional security challenges. Traditional challenges include North Korea’s WMD program and potential conflicts between China and neighbouring nations. Non-traditional challenges include piracy, illegal fishing and climate change. Conflicts, especially at sea, could disrupt communications, trade and energy flows. 
Canadians know that much is at stake in Indo-Pacific region. A 2020 survey found that 83 per cent of Canadians believe that Canada should stand up to China when values like human rights and democracy are on the line. Opinions vary as to how Canadian engagement in the Indo-Pacific should look. 
Any such process should be clearly and meaningfully articulated to garner buy-in from Canadians. It should also be based on a realistic assessment of the capabilities and capacities Canada can bring to the region. Canada has already used existing institutions, such as military exercises among Indo-Pacific nations, to get involved in the area.
 
Options include bringing together middle-power countries to promote multilateralism and non-military solutions to Indo-Pacific challenges. North Korean denuclearization, vaccine distribution and the digital economy offer possibilities to create a diplomatic consensus among like-minded countries. Outreach should also concentrate on issues directly affecting Canada and its allies, like forging coalitions to resist hostage diplomacy and economic coercion. At the same time, Canada must develop a constructive relationship with China to mitigate regionwide challenges such as climate change. 
Canada shares an interest with the U.S., Australia, Japan and other countries in ensuring that the Indo-Pacific develops in a free, open and rules-based manner. A more Machiavellian approach founded on the presumption that might is right would see Canada and similar middle-power countries become marginalized and more vulnerable to security challenges. It’s time for Canada to speak up and become more involved in the Indo-Pacific to prevent that scenario.
Three Policy Pathways for Federal Health Care Funding in Canada
Authors: Tombe Trevor
Published: August 2024

Federal health care funding has long been a source of policy debate in this country, a situation exacerbated recently by the COVID-19 pandemic and the calls by premiers for a massive expansion of the Canada Health Transfer. In this paper, after briefly reviewing the evolution of federal health care funding in Canada since the 1950s, we formulate three potential policy pathways federal policymakers might consider in order to improve health care funding in the country. The first pathway is the status quo, which simply preserves the Canada Health Transfer (CHT) as is. Explaining what the status quo entails is important to gauge the potential impact of the two other pathways we formulate, which depart from the status quo in a significant manner: first, the implementation of demographic adjustments that add to CHT as populations age; and second, the creation of a joint federal-provincial-territorial taxation regime. While the second pathway would constitute a form incremental change, the third one would be transformative in nature and, therefore, more challenging to implement, which is not a reason to exclude it for consideration, especially if we take a more long-term view of potential policy change in fiscal federalism. These three potential pathways should allow policymakers to consider how to adapt to changing circumstances while addressing the concerns of citizens and the demands of provincial/territorial governments. We do not support one or another of these policy pathways; instead, we explain what they are and what impact they could have, leaving the reader decide what option they prefer.
Mitigating Non-Tariff Measures in Agriculture: Preferential Trade Agreements and Conversations
Authors: Yeung May
Published: August 2024

Regulatory divergence between countries is creating barriers to market access in international agri-food trade, becoming what are known as non-tariff measures (NTMs). NTMs create friction in international trade, increasing fulfillment costs and, if sufficiently burdensome, pose a very real threat to global food security.
More countries, including Canada, are turning to preferential trade agreements (PTAs) to liberalize trade. The Comprehensive Economic and Trade Agreement (CETA) between Canada and the European Union was heralded as comprehensive in its coverage, reducing or eliminating tariffs in virtually all aspects of trade. Overall bilateral trade has increased since CETA came into force but not for many of Canada’s agri-food exporters. CETA’s tariff-focused agenda did little to mitigate the NTMs impeding many Canadian agri-food exports.
NTMs are not unique to Canada-EU trade. They are an increasing factor impeding world food trade as more governments are basing policy decisions on ideological or political factors rather than sound science. As a result, regulatory divergence in NTMs is widening among a greater number of countries. The agri-food trade system becomes less predictable, riskier and more volatile. For international trade, it has been described as a slow death by 1,000 regulations.
The only means to address regulatory divergence is to facilitate regulatory convergence. This is not an easy task given the number of multi-disciplinary stakeholders involved, both domestic and international. While PTAs are not well equipped to legislatively force convergence, they do provide informal and formal opportunities for building networks, strengthening relationships and opening communication channels that can foster and facilitate regulatory convergence. Every opportunity to do so, whether bilaterally, through PTAs or multilaterally, must be taken advantage of.
The Coming Energy Transition: Industry’s Opportunities Are Not Just In Canada
Authors: Bazel Philip , Mintz Jack
Published: August 2024

Global policy rhetoric suggests that a great energy transition will soon be underway, driven in large part by electric vehicle (EV) and fuel-efficiency mandates. Shifting away from carbon-emitting fossil fuels toward cleaner, renewable sources of electric energy will require no less than an order of magnitude more mined minerals and rare earth elements, and Canada has a limited share of these transition minerals. Most of North America’s critical transition minerals will have to come from reserves in South America, Africa, and the Caribbean as well as Australia and China, which will see economic growth from mining jobs and capital investments. The authors conclude that Canada’s participation in the energy transition mining market may hinge on the shape of its regulatory and taxation framework for mining companies.
The Canadian Northern Corridor Roundtable Program: Results and Lessons Learned
Authors: Koch Katharina , Galley Emily , Sidorova Evgeniia (Jen) , Fellows G. Kent , Mansell Robert
Published: August 2024

Key Messsages:

Canada needs a long-term strategic and integrated infrastructure vision for mid- and northern Canada that focuses on long-term policy priorities of communities.
Infrastructure policy development for mid- and northern Canada must focus on collaborative approaches that foster cooperation and coordination rather than competition between community rights- and stakeholders.
Streamlining of regulatory frameworks is required to improve efficiency, integration and coordination in the planning and approval of hard and soft infrastructure development.
Decision-makers are encouraged to adopt a holistic infrastructure approach which includes not only physical infrastructure assets but also digital and soft infrastructure supporting social goals and outcomes, such as education and healthcare.
A focus on local community capacity-building should be incorporated into any type of northern infrastructure development strategy to help support communities to address their own challenges and to foster cooperation between both public and private rights- and stakeholders.
While federal support is important, any national infrastructure vision for mid- and northern Canada must incorporate the priorities of local Indigenous and municipal rights- and stakeholders. This approach avoids a top-down infrastructure approach and recognizes the role these communities have in in addressing the challenges related to climate change and supply chain constraints that we are facing today.
A majority of communities in mid- and northern Canada consist of Indigenous populations, including First Nations, Métis and Inuit. A connective infrastructure approach can be a tool of reconciliation but only if it supports Indigenous self-governance, participation, inclusion and facilitates Indigenous-owned initiatives.
While infrastructure needs vary across mid- and northern Canada, the digital divide across Canada is a common challenge. To sustain prosperity and mitigating challenges, communities need reliable and affordable high-speed internet access.
Recent disruptions in global and Canadian supply chains underlines the need for strategic and targeted infrastructure optionality, ensuring reliable transportation and access to goods and services.
Infrastructure development, focused on transportation and access to services such as healthcare, is essential to safeguard the high living standards we are enjoying today for future generations. For all Canadians to benefit, infrastructure development must adhere to the principles of equity, diversity, inclusion and accessibility.
Ethical Risks of Environmental Policies: The Case of Ethanol in North America
Authors: Jordaan S. M. , Moore Michal C.
Published: August 2024

Policy to address the environmental impacts of transportation fuel derived from conventional oil is frequently focused on the promotion of alternatives such as biofuels. While there are some biofuels that can be developed with relatively few impacts, others can result in broader, complex social concerns that should be included in the policy debate. These concerns include impacts arising from the conversion of natural landscapes and changes in food supply. To help inform policy development, this paper raises a series of questions to encourage a fuller debate and proposes a methodology to capture ethical risks related to the energy and environmental choices. This methodology should be applied to policies that encourage a transition to fuel alternatives for transportation – whether unconventional fossil fuels or corn ethanol. Energy
Can the G-20 Save the Environment? Potential Impact of the G-20 on International Environmental Policy
Authors: Carin Barry
Published: August 2024

The G-20 was created to deal with the global financial and economic crisis of 2008. G-20 leaders were successful – the crisis was contained. Should the G-20 leaders move on to deal with the most difficult and hitherto intractable global environmental policy issues? The United Nations has not been up to the task; can the G-20 fill the vacuum? This paper reviews the criteria for issues to be included on the G-20 leaders’ agenda and provides a tour d’horizon appraising the state of the global environment. It also includes some “Global Footprint” statistics demonstrating the current global unsustainable rates of consumption. Based on the G-20 agenda criteria, of ten global environmental issues, only climate change qualifies for consideration. Annex I canvasses the status of nine other specific dimensions of the global environment – Water, Forests, Biodiversity and Land Use Management, Air Pollution, Waste Management, Ozone Layer Depletion, Oceans, Fisheries and Population. The paper describes the inadequacy and fragmentation of present institutional arrangements. The concluding section provides conjectures and recommendations on a pragmatic approach for G-20 engagement with climate change and outlines a package of initiatives, with each element arguably being in every G-20 country’s national interest. Elements of the package include “no regrets” actions, eliminating fossil fuel subsidies, standards, R&D collaboration and security of supply arrangements. The G-20 could also help rationalize the jumbled melange of international environmental organizations and catalyze the creation of effective governance institutions and mechanisms.
Investment Review In Canada- We Can do Better
Authors: Herman Lawrence L.
Published: August 2024

Although the Investment Canada Act (ICA) is often criticized for leaving investors and the public in the dark on government decisions regarding proposed foreign investments in Canada, nothing in the Conservative government’s platform suggests that the ICA’s basic framework will be changed. Moreover, there is no evidence that the ICA or the review process has limited foreign investment in Canada since the Act came into force. However, the legislation should be made more open and predictable, both for the application of the net benefit test and for determinations of national security issues. When a foreign acquisition is approved or rejected, the Industry Minister should be required to issue public reasons. Where investment approvals are given subject to undertakings, the general outlines should be made public. More transparency and public disclosure will make foreign investors confident the system is fair, objective and free from bias, bolstering Canada’s reputation as a fine place to invest.
A Review and Assessment of Privatization in Canada
Authors: Boardman Anthony E. , Vinning Aidan R.
Published: August 2024

Most privatizations in Canada occurred in the 10-year period from the mid-1980s to the mid1990s, and while many of the remaining candidates are both politically and economically problematic, the Harper government has signalled its renewed interest in more privatizations. This paper, written by two of Canada’s leading experts on the subject, comprehensively assesses hard data from the earlier privatizations in Canada, including sectors such as energy, transport and telecommunications. They find that the overall impacts have been largely positive, in many cases impressively so. Key economic indicators such as capital expenditures, dividends, tax revenues and sales per employee tended to increase, while others such as employment initially fell, only to rise again over the long term. Ultimately, most of the privatized firms continue to operate efficiently, making them positive contributors to Canadians’ social welfare through the provision of increased economic opportunities, higher profits and taxes. Drawing on lessons learned, the authors propose a common-sense framework to guide future privatizations and ensure all Canadians derive the maximum possible benefits from them. No Canadian government has ever formulated such a plan for a privatization regime, making this paper a must-read for anyone with a stake in the future of Canadian business.
Taxing Consumption or Income: Du Pareil Au Même?
Authors: Cnossen Sijbren
Published: August 2024

Income and consumption comprise the two main tax bases in most countries, leaving many governments with the perennial dilemma of deciding which ought to be the focus of fiscal policy. However, in Canada the situation is much less ambiguous; the existing Canadian tax regime disproportionately favours direct, income-based taxation, deriving over two-thirds [this includes property tax revenue] of tax revenues from this stream. This paper argues that Canada’s narrow focus on direct taxation leads governments to miss out on the revenuestabilizing effects that a greater emphasis on consumption taxes would bring. Tilting the balance toward indirect consumption taxes like the GST would benefit public revenues because: i) demand fluctuates less than income; ii) consumption is largely local, reducing tax avoidance; and iii) the GST is less amenable to being co-opted for market-distorting political purposes. As income and consumption taxes are broadly similar in their effects, a shift from the former to the latter would have few consequences for Canadian employment, investment and saving. The author provides a summary of income and consumption tax structures in several Western countries with consumption-oriented tax structures to contend that it’s time Canadian governments embraced meaningful tax reform. L’impôt sur le revenu et les taxes à la consommation constituent les deux principales assiettes fiscales dans la plupart des pays, si bien que de nombreux gouvernements sont confrontés en permanence au dilemme de déterminer sur laquelle de ces deux solutions concentrer leurs politiques fiscales. Toutefois, au Canada, la situation est beaucoup moins floue; le régime fiscal canadien favorise de façon disproportionnée l’impôt direct sur le revenu et tire de cette source plus des deux tiers de ses recettes fiscales (cela comprend les impôts fonciers). On soutient ici que le Canada fonde une trop grande part de ces recettes sur l’impôt direct et prive ainsi le pays des effets stabilisateurs sur le revenu que pourraient avoir des politiques davantage axées sur les taxes à la consommation. En faisant pencher la balance du côté des taxes indirectes à la consommation, par exemple la TPS, on produirait un effet bénéfique sur les recettes publiques parce que : i) la demande fluctue moins que le revenu; ii) la consommation est locale dans une large mesure et permet de réduire l’évitement fiscal; iii) la TPS est moins susceptible d’être instrumentalisée à des fins politiques, ce qui fausse le marché. Étant donné que l’impôt sur le revenu et les taxes à la consommation ont des effets largement similaires, le choix de cette deuxième option aurait peu de conséquences sur l’emploi, l’investissement et l’épargne au Canada. L’auteur propose une synthèse des deux structures d’imposition dans plusieurs pays occidentaux qui privilégient les taxes à la consommation, et soutient qu’il est temps pour les gouvernements canadiens d’opter pour une réforme fiscale substantielle.
Policy Options for Reducing Dietary Sodium Intake
Authors: McLaren Lindsay
Published: August 2024

Faced with soaring health-care costs, Canadian governments should consider creative ways to enable the population to stay healthy — and making it possible for Canadians to reduce their sodium intake is an extremely cost-effective way to do so. Excess sodium consumption is a risk factor for high blood pressure, stroke and heart disease. On average, Canadians consume 3,400 mg of sodium a day (1,100 mg over recommended levels), at least three-quarters of which comes from processed foods. Any attempt at sodium reduction must therefore involve the food industry. This paper surveys sodium reduction efforts in jurisdictions around the globe, as well as past Canadian attempts, to provide provincial and federal policymakers with a comprehensive suite of lessons learned and a host of far-sighted policy recommendations ranging from food procurement to legislation and private sector engagement. Provincial governments, individually or together, must launch multi-pronged efforts involving food service companies, manufacturers, post-secondary institutes and the media to ensure that low-sodium alternatives are readily available, and that consumers are aware of them. They must also support federal action on changing dietary guidelines and introducing restrictions on food advertising to children. The benefits to be had are very real. In light of evidence showing that population-level intervention is superior to clinical intervention in terms of cost-effectiveness, returning up to $11.10 for every dollar spent and generating tens of billions in direct health-care savings, there is a very strong case for investing in population-level sodium reduction interventions that will work. The time for governments to act is now.
Supply Management: Problems, Politics and Possibilities
Authors: Findlay Martha Hall
Published: August 2024

Despite a professed commitment to free trade, Canada has retained a staunchly protectionist supply management regime in several agricultural sectors, notably in the dairy industry. Canada’s dairy farms are governed by a system that prices milk based on intended usage, locks out most foreign products with exorbitantly high tariffs and even determines how much farmers can produce — in other words, a cartel. Everyone suffers. Canadians are forced to pay twice the amount for four litres of whole milk as Americans, while the farmers are barred from taking advantage of the opportunities and efficiencies a truly free market affords. At the same time, Canada’s insistence on protecting supply management makes it difficult for Canada to open up access to international markets. This means that all other Canadian enterprises that rely on trade (including the farmers in the non-supply-managed sectors who make up by far the majority of Canadian farmers) — all those who would benefit from Canadian participation in trade arrangements such as the Trans-Pacific Partnership, are being denied lucrative access to some of the world’s largest and rapidly growing markets. The system needs to go. However, it is possible to dismantle it fairly. Australia managed it by offering dairy farmers transition payments over eight years, financed by a temporary retail levy on milk, which was still less than what consumers were paying under protection. Consumers now enjoy lower prices and Australia has one of the most dynamic and efficient dairy industries in the world. New Zealand did away with its own tariffs and subsidies even faster, and its dairy sector has become that country’s largest export earner. The potential gains for Canada are very real. At the same time, and, just as importantly, the threats to risk-averse politicians from the dairy lobby are, contrary to widely-held assumptions, negligible. Since 1971, the number of Canadian dairy farms has dropped by a staggering 91 percent. There are now few, if any, ridings where dairy votes could plausibly swing elections — particularly compared to the votes of all those in those same ridings who would benefit from dismantling supply management. This paper assesses Canada’s political, agricultural and economic landscape, highlights the problems with the present regime, challenges long-held political assumptions, and draws on lessons learned from the most successful reforms abroad to make the case for liberalizing the Canadian dairy industry. With lucrative free trade agreements being considered, and in particular the prospect of joining (or being refused access to) the Trans-Pacific Partnership, now is the time for the Harper government to reach out to the provinces and farmers, and move away from supply management for the good of all Canadians.
How You Pay Determines What You Get: Alternative Financing Options as a Determinant of Publicly Funded Health Care in Canada
Authors: Kneebone Ronald D.
Published: August 2024

A Canadian returning home from a visit to a physician has no idea of the cost of providing the service just received. This is true for two reasons. One is because he or she does not receive a bill to pay. The other reason has to do the myriad of ways provincial governments fund the provision of health care. Health care is financed by a wide variety of types of taxation, by intergovernmental transfers determined by opaque and changing rules, by borrowing against future taxes and by drawing down savings. Confusion over how health care is funded creates a fiscal illusion that it is cheaper than it really is; a fiscal illusion that grows larger the less provincial governments rely on taxing individuals. In this paper it is shown that when provincial health spending is financed in ways other than taxation, it grows two to three times more quickly than it would have otherwise. From 2001-2008 alone, these distortions amounted to $6.75 billion at the national level, draining funds from other government services many of which have been shown to keep Canadians healthier and so reduce their demand for health care. Simply put, when Canadians are clear about the true cost of health care they more effectively play the traditional role of consumers by guarding against waste and inefficiency and so contribute to a more efficient and effective publicly-funded health care system.
Capturing Economic Rents From Resources Through Royalties and Taxes
Authors: Mintz Jack M. , Chen Duanjie
Published: August 2024

Oil price fluctuations, concerns over the division of resource revenues, and unconventional oil and gas developments are forcing governments to confront the same issue: how to design optimal royalty and corporate tax systems that bring in a publicly acceptable share of revenues without discouraging private investment. This paper surveys tax and royalty systems across six countries, as well as four US states and five Canadian provinces, offering concise analyses of their strengths and shortcomings to describe the best and simplest approaches to both. As in a public-private partnership, government owns the resources and allows private agents to maximize the rents resources generate. An optimal royalty system will thus be rent-based, ensuring that both owner and agent obtain maximally competitive returns so that each has incentives to continue the partnership. Such a system will also be simple, making compliance easy, manipulation difficult, and risks affordable. And it will be stable, instilling in the private sector the confidence needed to invest for the long term. As for corporate income taxes, they should be neutral across business activities, and applied at equal effective rates on economic income, to avoid distorting market forces through subsidies or needless complexity. A clean rent-based tax that allows all costs incurred by producers to be expensed or carried over, along with a corporate income tax system shorn of many of the preferences that negatively affect business activity, should be the way forward for any government looking to update their fiscal regimes for the 21st century.