The Impact of Converting Federal Non-Refundable Tax Credits Into Refundable Credits

Wayne Simpson & Harvey Stevens
With economic inequality on the rise in Canada, the federal government needs to consider innovative solutions. One possibility for improving the tax-transfer system involves refundable tax credits (RTCs). Making all tax credits refundable wouldn’t require Ottawa to introduce new tax measures; the Canadian tax system already contains a mix of RTCs and NRTCs, so the government could simply continue its practice of designing tax credit programs to be refundable. Using Statistics Canada’s Social Policy Simulation...
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