Publication or article

Uploaded subsidy-related resources, whether via actual file upload or link to resource on another website.

The Level Playing Field: The Tax Treatment of Competing Energy Investments.

Neil McIlveen for Natural Resources Canada and Finance Canada. Examines the impact of Canada's tax system on a range of energy investments and compares levels of support provided by the tax system to typical non-renewable energy, renewable energy, and energy efficiency projects. Finds largest tax subsidies go to ethanol, followed by significantly lower support for large oil projects and some renewables. Energy efficiency investments were disadvantaged by the tax system.

Ensuring Green Power Supplies in Ontario: Responding to Perverse Subsidies and Other Market Inequities.

Christine Elwell and Tyson Dyck. Canadian Institute for Environmental Law and Policy. This paper explores the major government policy and legal strategies necessary to advance sustainable energy development, create jobs and protect the public interest in the newly opened electricity market in Ontario. This paper finds that a variety of institutional factors impede the adoption of low environmental impact renewable energy in the Ontario market.

Improving the Income Taxation of the Resource Sector in Canada.

Department of Finance. Advocates establishment of a common statutory rate of corporate income tax for all sectors, including consistent treatment of costs, both across resource projects and between the resource sector and other sectors of the economy to supposedly promote more efficient development of Canada’s natural resource base. Most of the proposed changes involve tax reductions to reduce the tax bite on resource projects relative to competitors such as the United States.