331:
capital gain that would otherwise have been taxed in B.C." At that time, there was a capital gains tax in
British Columbia on the sale of shares. To avoid paying the tax, the company transferred shares on a rollover basis to a new listed limited partnership in Québec," Veracity Capital Corporation Veracity Capital Corporation's taxation year ending on August 31, 2002 in Québec so "small directors’ fees were paid to the B.C. resident directors in July 2002". Federally and in British Columbia, Veracite's taxation year ending on June 30, 2003. This allowed the company to "allocate 100% of the taxable capital gain resulting from the sale of the shares to B.C. for the purposes of the first year-end in Québec." After August 31, 2002, Veracity "purchased units of a listed limited partnership in Québec" with a September 30, 2002 year end. This meant that a "pro rata portion of the gross revenues and salary expense of the limited partnership would be allocated to Veracity in its capacity as unit-holder. The result under the inter-provincial allocation rules was that approximately 90% of the taxable capital gain from the sale of the shares was allocated to Québec in respect of the second year-end in B.C."
377:
corporations to take advantage of tax benefits, by including family members with a lower income in a lower tax bracket as non-voting shareholders, and pay them dividends. Prior to 2018, under the "tax on split income" (TOSI) rules, taxes of dividends that corporations paid to family members who were "under the age of 18 would be subject to "kiddie tax" and were taxed at the highest individual tax rates." In
January 2018, TOSI amendments were expanded so that the highest individual tax rates applied to "all family members, regardless of their age." The high-earning individuals, for example, doctors and dentists, could pay dividends on non-voting shares to family members with a lower income saving on taxes. The Family Tax Cut act (income splitting) was repealed during the
32:
corporations totalled $ 224.3B in Q1 2019, $ 243B in Q2, $ 230.8B in Q3, $ 225B in Q4, and $ 212B in Q1 2020, according to
Statistics Canada. "Canadian corporate profits finished 2019 at an all-time high" in 2019. "perating profits for non-financial corporations hit an all-time high of $ 297.6 billion in 2019", according to National Bank Financial Inc. (NBF). The mining industry had their highest profits in eight years and the oil and gas industry had their highest profits in five years. In 2017, revenues from personal income tax amounted to $ 143.7B, corporate income tax, $ 42.2B, and non-resident income tax $ 7.1B.
298:
Governance
Guidelines on "tax and good governance", called for OECD members to create a "directory of aggressive tax planning schemes so as to identify trends and measures to counter such schemes." The OECD said that with the liberalisation of trade and capital, along with "advances in communications technologies" has made "enforcement of national tax laws "more difficult". This had led to the rise of "structures which challenge tax rules, and schemes and arrangements by both domestic and foreign taxpayers to facilitate non-compliance with our national tax laws."
351:, introduced the Alberta Corporate Tax Amendment Act. Prior to the closing of these loopholes, Through the so-called Ontario shuffle, corporations that were based in Alberta could reduce their taxable income by making "interest payments to related companies based in Ontario", which in some cases meant they only paid federal, not provincial taxes. The Québec truffle referred to a scheme whereby Québec corporations based in Alberta, shifted their income earned in Alberta to "trusts based in Québec, making them immune to Alberta taxes".
81:
based on "small business limits" which is currently $ 500,000. Previously, a "CCPC using the SBD claim the small business tax rate on up to $ 500,000 of its active business income carried on in Canada", which represented a sizable tax reduction. For almost all provinces and territories, the small-business limit is $ 500,000. Effective
January 1, 2018, Saskatchewan increased its small-business limit to $ 600,000. As of January 1, 2019, Manitoba's small-business limit was raised from $ 450,000 to $ 500,000.
305:"proliferation of ATP schemes" reduced "government revenues" and impaired the "integrity of the tax regime". This can refer to inter-provincial ATP tax planning that seeks to avoid both provincial and federal income tax, or an ATP scheme seeking to avoid only provincial income tax. The market for ATP schemes contributed to the increase in tax intermediary firms with "sophisticated expertise for integrated management of their clients' tax situation", such as lawyers, accountants, and investment banks.
119:
as agriculture, forestry, fishing, hunting, some resource-based sectors, and manufacturing and processing sectors (M&P) sector. "Special conversion rules apply to take into consideration hours worked (but not necessarily paid in the form of wages) by actively engaged shareholders who hold, directly or indirectly, shares of the corporation that carry more than 50% of the voting rights."
137:
manufacturing and processing (M&P) with income greater than $ 500,000 that are not eligible for federal SBD (%); and the third includes general income businesses, with non-M&P income, that are not eligible for SBD (%). Québec has three levels—the rate for the first level is c. 4% to 5%, for the second level it is 11.50%, and for the third level it is 11.50%.
31:
In 2019, the total revenue from income taxes totaled $ 223.6 billion, with corporate income tax accounting for $ 50.4 billion, personal income taxes accounting for $ 163.9 billion, and non-resident income taxes accounting for $ 9.4 billion. Seasonally adjusted corporation profits before taxes for all
367:
The
Ontario Finco structure, which is also referred to the Ontario shuffle, refers to the "corporate group financing structure". The interest of the Ontario Finco was not subject to any provincial corporate tax, only federal tax. Prior to joining the harmonized corporate tax system in 2009, Ontario
334:
This 2017 BC court judgment is significant as it is the "first appellate level case addressing a provincial general anti-avoidance rule in Canada." The BC Court of
Appeals said that since the Canadian "taxation regime is not a harmonious scheme"—it is a " patchwork where provinces have the power to
118:
From
January 1, 2017, onward, a 5,500 minimum number of hours paid criterion was established, which meant that CCPCs' employees work had to have paid work for at least 5,500 hours annually in order for the CCPC to be eligible for the SBD. This applied to some sectors, including primary sectors such
84:
Another factor that determines if a corporation is eligible for the SBD is the "amount of taxable capital a CCPC and its associated corporations employ in Canada". When the taxable capital exceeds $ 10 million, the federal "small business limit" is reduced. "If that amount reaches $ 15 million, the
80:
Canadian-controlled private corporations (CCPCs) reduce the corporate tax rate on their active business income by using the Small
Business Deduction (SBD). The current tax rate for Canadian-controlled private corporations that claim the "small business deduction" (SBD), is nine per cent. The SBD is
40:
Currently, the "basic rate of Part I tax is 38% of taxable income and 28% after federal tax abatement". The general corporate tax rate on business income—the net tax rate after the general tax reduction, is 15%. For
Canadian-Controlled Private Corporations (CCPCs)s eligible Small Business Deduction
322:
rules. The inter-provincial ATP Truffles scheme placed the "residence of a trust in a different province from the one where the beneficiaries reside." and also avoided payment of provincial corporate taxes. Tax planners were able to benefit from the lack of harmonization between Quebec and federal
132:
According to the current CRA web page, in Newfoundland and Labrador corporate tax rates span from 3 per cent at the lowest rate to 15 per cent at highest rate; in Nova Scotia from 3% to 16%, in New Brunswick from 2.5% to 14%, in Prince Edward Island from 3%to 16%, in Ontario from 3.2% to 11.5%, in
49:
In most cases, the provinces and territories have two rates of income tax—the lower rate and the higher rate. Businesses that are eligible for the federal small business deduction (SBD) are also eligible for the lower corporate tax rate at the provincial and territorial levels. The SBD is based on
284:
Effective on September 13, 1988, the Canadian federal government's General Anti-Avoidance Rule (GAAR) was introduced as a section of the Income Tax Act. In 2005, the federal GAAR, "was substantially amended to apply to a wider array of abusive transactions" and the amendments were retroactive to
109:
New rules came in effect in January 2019, related to CCPCs earning investment income, specifically, in regards to their "Refundable Dividend Tax on Hand" (RDTOH) balance. Under these rules, corporations are no longer able to "recover their RDTOH balance through the payment of eligible dividends"
330:
held that the Québec shuffle "did not constitute an avoidance transaction" under British Columbia's General Anti-Avoidance Rule (GAAR). The case dated back to July 2002, when a company used a tax planning structure that resulted in the company avoiding paying $ 1,175,249 of tax on the "taxable
136:
According to a June 1, 2020 report, there are two or three levels of corporate taxes in the provinces and territories—the first includes small businesses, with income generally up to $ 500,000, that are eligible for the "small-business deduction" (SBD); the second includes businesses engaged in
304:
The 2009 Québec report said that tax practice had changed in Quebec and all western economies," from simply minimizing tax burdens in a way that complies with "both the letter and the spirit of the law" to the development of aggressive tax planning that has grown vigorously in the 2000s. This
297:
Aggressive tax planning (ATP) is a "global phenomenon that threatens the integrity of national tax systems and has a negative effect on public finances", according to a 2009 Québec Department of Finance working paper. The OECD's 2006 "Seoul Declaration", which had expanded the 2004 Corporate
376:
Income sprinkling or splitting is a "strategy that can be used by high-income owners of private corporations to divert their income to family members with lower personal tax rates." Historically, under Canadian corporate tax laws, high-earning individuals could incorporate their professional
100:
New rules introduced in 2018, are based on the CCPCs "Adjusted Aggregate Investment Income" (AAII)—passive investment income—and "tie SBD eligibility to investment income earned by associated corporations." Under these new rules, taxes cannot be "avoided by using a holding company."
317:
The 2009 Québec Finance paper referred to the 1996 Québec Shuffle—that made it possible for corporations to avoid paying any provincial tax—and the 1998 and 2006 Truffles, as examples of ATP schemes. Québec's tax laws were amended to prevent Québec Shuffle rollovers by changing the
259:
In the 2010s, the Alberta Chamber of Commerce "advocated a return to the harmonized corporate base, citing in particular a 2006 Ontario study estimating that Ontario businesses would save $ 90 million annually in tax, and an additional $ 100 million annually in compliance costs."
161:
In New Brunswick the lower rate of corporate income tax is 2.5%. Prior to April 1, 2018, it 3%. The higher rate is 14%. The "New Brunswick business limit is not be subject to the federal passive income business limit reduction that applies to tax years starting after 2018."
96:
is income from "fixed income investments", "dividend-paying stocks", interest, capital gain, rent, royalties and other earnings that are not directly related to the corporation's active main business income. This passive income can be significant for large corporations.
358:
economist, Michael Smart, cautioned that this could result in "Ontario-based companies booking profits in Alberta to pay lower tax rates—shades of the "Québec shuffle" that occurred in the 1980s when that province slashed corporate taxes to undercut Ontario."
85:
CCPC’s active business income is no longer eligible" for the lower SBD rate. In other words, "every $ 1 of passive investment income earned" above the $ 50, 000 threshold, "has the potential to expose $ 5 of active business income to additional taxation."
392:(RBC) described how the proposed changes would limit "income sprinkling" to "family members receiving "reasonable" compensation from a private corporation." It would also "limit the multiplication of claims to the lifetime capital gains exemption."
368:
had a number of anomalies in its "tax base relative to the federal definition" with the most significant being that Ontario took the American approach to determining the residence of a corporation by basing it on the jurisdiction of incorporation.
1170:
335:
legislate as they please." Therefore "not all loopholes or plans to avoid tax are ipso facto abusive" and "taking advantage of the differences between provincial rules to avoid taxation is not on its face abusive tax planning."
23:(CRA). As of January 1, 2019 the "net tax rate after the general tax reduction" is fifteen per cent. The net tax rate for Canadian-controlled private corporations that claim the small business deduction, is nine per cent.
218:
The lower rate of Saskatchewan income tax is 2% and the higher rate is 12% effective January 1, 2018. Previously, it was 11.5%. Saskatchewan is the only province to have raised its SBD levels from $ 500,000 to $ 600,000.
896:
870:
1443:
1000:
1675:
41:(SBD), the net tax rate 9% as of January 1, 2019. The provinces or territories have a dual rate—a lower rate and a higher rate which is dependent on the corporation's income eligibility for the federal SBD.
818:
313:
In the mid-1990s, "large oil and gas companies with significant financing needs" used loopholes in provincial tax laws to decrease their taxes, that were called the Ontario shuffle and the Québec truffle.
288:
In 1993, Gulf Canada won its case against the federal government regarding the reassessment of its FY 1974 and FY 1975 corporate income taxes, which resulted in a loss of about $ 1.2 billion to the public.
844:
1026:
767:
974:
948:
1052:
186:
Effective April 1, 2020, Nova Scotia's lower rates decreased from 3% to 2.5% and the higher rate from 16% to 14%. These "rates also apply to the income earned in the Nova Scotia offshore area."
72:. Changes included restricting several tax planning strategies that were frequently used by small businesses, such as passive investment income and income-sprinkling for private corporations.
1574:
922:
245:
In the early 1960s, Alberta, and most of the provinces "entered into bilateral Tax Collection Agreement (TCA) with the federal government in respect of their income taxes on individuals."
133:
Manitoban 12% in Saskatchewan, from 2% to 12%, in British Columbia from 2% to 12%, in Nunavut from 3% to 12%, in the Northwest Territories, from 4% to 11.5%, and in Yukon from 2% to 12%.
1749:
1708:
326:
The Québec year-end shuffle refers to a tax planning structure that allows corporations to legally avoid paying taxes. A 2017 judgement in the British Columbia Court of Appeal in
242:
Historically, during World War II, the provinces had temporarily ceded some of their provincial tax regulations to the federal government in "exchange for "tax rental" payments".
210:
The lower rate of Prince Edward Island income tax is 3% effective January 1, 2020, a decrease from 3.5% in 2018, and from 4.5% before 2018. The higher rate of income tax is 16%.
170:
The lower rate of Newfoundland and Labrador income tax is 3% and the higher rate is 15%. "These rates also apply to income earned in the Newfoundland and Labrador offshore area."
1744:
560:
1783:
1663:
1657:
1639:
268:
Québec has three levels of corporate tax rates—the rate for the first level is c. 3% to 5%, for the second level it is 11.50%, and for the third level it is 11.50%.
718:
1374:
620:
256:—in 1981, Alberta withdrew from the centralized corporate tax administration—the TCA. This represented the "rejection of federal control over tax policy-making".
64:
In 2017, the overall small business tax rate was reduced from 11% to 9%. Controversial changes to small business taxation, proposed in 2017, were introduced when
1628:
1777:
1536:
1105:
340:
1402:
Brown, Catherine; Cockfield, Arthur J. (2013). "Rectification of Tax Mistakes Versus Retroactive Tax Laws: Reconciling Competing Visions of the Rule of Law".
1789:
1313:
202:
The Ontario basic income tax rate is 11.5% and the lower rate is 3.2% effective January 1, 2020. It was lowered from 3.5% in 2018 and from 4.5% in 2017.
301:
Aggressive tax planning (ATP) was "one of the top four risks of tax non-compliance in Canada", according to a 2004 Canada Revenue Agency (CRA) report.
685:
1581:
423:
529:
449:
145:
In British Columbia the lower rate of corporate income tax is 2%. Effective January 1, 2018, the higher rate is 12%. Previously, it was 11%.
1795:
1681:
1623:
1422:
50:"small business limits". All businesses that are not eligible for the SBD are taxed at the higher rate, which applies to all other income.
194:
The "lower rate of Nunavut income tax is 3% effective July 1, 2019. It was previously 4%...The higher rate of Nunavut income tax is 12%."
354:
In 2020, when Alberta made a deep and rapid corporate tax rate cut, from 12%, which is the average provincial corporate tax rate, to 8%,
797:
1078:
503:
1703:
1519:"Government Bill (House of Commons) C-15 (42-1) - Royal Assent - Budget Implementation Act, 2016, No. 1. - Parliament of Canada"
1501:"Government Bill (House of Commons) C-29 (42-1) - Royal Assent - Budget Implementation Act, 2016, No. 2 - Parliament of Canada"
110:
because the individuals receiving the dividends would see their taxes increase from 6% to 14% based depending on the province.
1335:
1821:
1269:
645:
477:"Corporation profits before taxes, on an original-cost-basis, excluding government business enterprises, Canada, quarterly"
347:
By 2007, Ontario, Québec, and Alberta worked collaboratively to "enhance anti-avoidance provisions". Then Alberta Premier
587:
276:
Prior to the 1990s, corporations minimized interprovincial taxes by "locating income in provinces with lower rates."
1567:
59:
153:
In Manitoba, the lower rate of Manitoba's provincial corporation income tax is 0% and the higher rate is 12%.
323:
rules related to the taxation of trusts, through the Quebec Truffle—which is a "play on shuffle and trust".
1754:
236:
1760:
750:
1732:
1518:
1500:
476:
378:
1225:
Provincial General Anti-Avoidance Rules and Governments' Responses to Interprovincial Tax Planning
1228:
253:
1697:
1645:
1602:
1136:
1669:
737:
355:
249:
20:
1375:"Successful Québec Shuffle - Inter-Provincial Tax Planning Is Alive And Well - Tax - Canada"
344:
article, approximately $ 500 million was lost in tax revenue because of the Québec Truffle.
1651:
1633:
1541:
1264:. Québec, Québec: Finances Québec/Québec Department of Finance. January 2009. p. 120.
389:
1171:"GAAR, gaps and overlaps: the law and politics of interprovincial tax avoidance in Canada"
8:
1124:
239:
announced that the corporate tax rate would be lowered to 8% from 10% on July 1, 2020.
1227:. 2008 Tax Conference. Report of the Proceedings of Sixtieth Tax Conference. Toronto:
1738:
1265:
595:
178:
The lower rate of Northwest Territories income tax is 4% and higher rate is 11.5%.
646:"Morneau's small business tax changes promise simpler rules for income sprinkling"
382:
93:
69:
1815:
1106:"Alberta cuts business tax rate, unveils $ 10 billion infrastructure program"
621:"Bill Morneau Pushed To Make Even More Changes To Small Business Tax Reforms"
599:
227:
The lower rate of Yukon income tax is 2% and the higher rate of tax is 12%.
450:"Annual Financial Report of the Government of Canada Fiscal Year 2018–2019"
319:
65:
1559:
348:
1314:
Seoul Declaration, third meeting of the OECD Forum on Tax Administration
248:
In response to the unpopular policies of then Prime Minister of Canada,
1474:
530:"Annual Financial Report of the Government of Canada Fiscal Year 2017"
1423:"Jason Kenney reaches for economic heights with a race to the bottom"
1259:
1079:"Kenney: Alberta's business tax cuts 'real,' not a 'B.S.' aspiration"
719:"Provincial corporate income tax rates for active business income"
588:"Federal government to cut small business tax rate to 9% by 2019"
122:
1380:
798:"The New Refundable Dividend Tax On Hand Regime - Tax - Canada"
1199:
Huggett, Donald R. (June 1980). "Alberta tax policy-making".
1414:
791:
789:
686:"Don't be passive about Canada's new passive income rules"
104:
475:
Government of Canada, Statistics Canada (June 30, 2020).
1469:
1467:
1465:
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1246:
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1154:
1152:
1150:
1148:
1146:
786:
555:
553:
551:
1097:
504:"Corporate profits in Canada hit record level in 2019"
26:
1462:
1235:
279:
1353:
1324:
1211:
1143:
762:
760:
548:
474:
19:
in Canada are regulated at the federal level by the
1373:Kerr, A. Brent; Lauer, Braden (February 10, 2017).
679:
677:
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671:
669:
667:
665:
497:
495:
493:
757:
75:
1813:
1709:Scientific Research and Experimental Development
1436:
1308:
1306:
662:
468:
292:
1450:. Frequently asked questions. December 13, 2017
490:
1537:"Taxation of business income in a corporation"
1401:
1395:
1192:
713:
711:
709:
707:
308:
123:Provincial and territorial corporate tax rates
1575:
1303:
1481:. Rules for Professionals. December 17, 2017
165:
88:
1320:(Report). Seoul, Korea. September 15, 2006.
1103:
704:
1589:
1582:
1568:
1529:
1222:
585:
362:
271:
68:was Finance Minister under Prime Minister
53:
1420:
1372:
1300:The Queen v. Gulf Canada, 92 D.T.C. 6123.
1291:Gulf Canada v. The Queen, 90 D.T.C. 6622.
1333:
1223:Chan, Michelle; Taylor, Charles (2009).
418:
416:
414:
412:
410:
408:
406:
404:
173:
1198:
1168:
795:
768:"Manitoba – Provincial corporation tax"
522:
501:
442:
205:
127:
105:Refundable dividend tax on hand (RDTOH)
1814:
1261:Aggressive tax planning: working paper
692:. Sun Life Assurance Company of Canada
683:
586:MacCharles, Tonda (October 16, 2017).
510:. Sun Life Assurance Company of Canada
328:Veracity Capital Corporation v. Canada
113:
1563:
401:
1334:Kirbyson, Geoff (October 17, 2007).
1169:O’Brien, Martha (January 15, 2014).
1083:the Canadian Press via BNN Bloomberg
684:Arruda, Mark L. (February 6, 2019).
502:Langton, James (February 25, 2020).
371:
35:
140:
27:Revenue from corporate income taxes
13:
1421:Markusoff, Jason (June 29, 2020).
1059:. Provincial corporation tax. 2020
1033:. Provincial corporation tax. 2020
1007:. Provincial corporation tax. 2020
981:. Provincial corporation tax. 2020
955:. Provincial corporation tax. 2020
929:. Provincial corporation tax. 2020
903:. Provincial corporation tax. 2020
877:. Provincial corporation tax. 2020
851:. Provincial corporation tax. 2020
825:. Provincial corporation tax. 2020
796:Weisman, Marc (January 28, 2019).
280:General Anti-Avoidance Rule (GAAR)
14:
1833:
1682:Labour-sponsored funds tax credit
381:(2015–2019) under Prime Minister
44:
156:
1691:Major deductions and incentives
1511:
1493:
1294:
1285:
1104:News; Economy (June 29, 2020).
1045:
1019:
993:
967:
941:
915:
889:
863:
837:
811:
213:
1617:Major tax credits and benefits
1475:"Expanded Tax on Split Income"
638:
613:
579:
181:
76:Small business deduction (SBD)
60:Canada small business tax rate
1:
1750:Children’s fitness tax credit
1336:"Alberta tackles tax schemes"
395:
293:Aggressive tax planning (ATP)
1822:Corporate taxation in Canada
1755:Universal child care benefit
1546:, The Navigator, August 2017
534:Canada Department of Finance
454:Canada Department of Finance
7:
1448:Canada Revenue Agency (CRA)
871:"Newfoundland and Labrador"
428:Canada Revenue Agency (CRA)
309:Québec Shuffle and Truffles
148:
10:
1838:
1796:Workers Income Tax Benefit
230:
197:
189:
57:
1784:Public Transit Tax Credit
1770:
1761:Working Income Supplement
1745:Children’s art tax credit
1725:
1718:
1690:
1616:
1595:
263:
166:Newfoundland and Labrador
94:Passive income investment
89:Passive income investment
1733:Canada Child Tax Benefit
1664:Climate action incentive
1658:Child Disability Benefit
1640:Canada Employment Credit
379:42nd Canadian Parliament
222:
1229:Canadian Tax Foundation
897:"Northwest Territories"
424:"Corporation tax rates"
363:Ontario Finco structure
272:Corporate tax avoidance
254:National Energy Program
54:Small business taxation
1698:Capital Cost Allowance
1646:Canada workers benefit
1608:Corporate income taxes
1603:Income taxes in Canada
1590:Income taxes in Canada
1178:University of Victoria
1001:"Prince Edward Island"
745:Cite journal requires
1676:Investment Tax Credit
1670:Disability Tax Credit
1629:Basic personal amount
1231:(CTF). pp. 1–35.
388:In a 2017 paper, the
356:University of Toronto
250:Pierre Elliot Trudeau
174:Northwest Territories
21:Canada Revenue Agency
1778:Education Tax Credit
1652:Caregiver tax credit
1634:Canada Child Benefit
1542:Royal Bank of Canada
1404:Canadian Tax Journal
1340:Investment Executive
390:Royal Bank of Canada
341:Canadian Tax Journal
338:According to a 2013
237:Premier Jason Kenney
206:Prince Edward Island
128:CRA listed tax rates
1790:Textbook Tax Credit
1444:"Income sprinkling"
456:. November 20, 2019
114:5,500 hours minimum
1135:has generic name (
819:"British Columbia"
252:—specifically the
235:On June 29, 2020,
1809:
1808:
1805:
1804:
1739:Child Tax Benefit
1479:Siskinds Law Firm
1271:978-2-550-55082-2
1201:Canadian Tax News
724:. June 1, 2020: 2
372:Income sprinkling
36:Federal tax rates
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1379:Gowling WLG via
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1523:www.parl.ca
1505:www.parl.ca
605:January 19,
349:Ed Stelmach
182:Nova Scotia
1719:Eliminated
1624:Age amount
655:2018-01-19
630:17 January
396:References
1726:Childcare
1125:cite news
975:"Ontario"
949:"Nunavut"
600:0319-0781
1816:Category
1550:June 30,
1485:June 30,
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650:CBC News
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434:June 30,
149:Manitoba
1596:General
1428:July 1,
1387:July 1,
1345:July 1,
1277:July 1,
1184:July 1,
1053:"Yukon"
231:Alberta
198:Ontario
190:Nunavut
1798:(WITB)
1786:(PTTC)
1771:Others
1757:(UCCB)
1735:(CCTB)
1381:Mondaq
1268:
774:. 2020
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567:. 2020
536:. 2018
285:1988.
264:Québec
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1174:(PDF)
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223:Yukon
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1318:OECD
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1266:ISBN
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1186:2020
1180:: 30
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430:. nd
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