(Report in Brief). (Full report can be emailed to you). Report of the Technical Committee of Business Taxation for the Canadian Department of Finance. Committee mandate to review taxes paid by Canadian business and recommend ways of improving the business tax system. Useful background on issues of tax system integration and neutrality, critical elements in understanding federal subsidies to energy.
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.
(Abstract). (Full report can be emailed to you). Department of Finance. This paper is a study of the federal tax treatment of the oil sands industry centered in Alberta.
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.
David Martin for the Campaign for Nuclear Phaseout. Historical review of Canadian nuclear program and the subsidies that made it possible.
(Appendices). Amy Taylor, Chris Severson-Baker, Mark Winfield, Dan Woynillowicz, May Griffiths, The Pembina Institute for Appropriate Development. Review of issues and trends associated with oil and gas development on state-owned land.
(Previous Years). Department of Finance, Canada. Source of information for the analysis of the Canadian tax system. Annual review of federal tax breaks that benefit (among others) the energy sector.
Amy Taylor, Matthew Bramley, and Mark Winfield, The Pembina Institute for Appropriate Development. This report, commissioned by the Climate Action Network Canada, identifies and quantifies federal government expenditure on Canada's oil and gas sector. It also investigates both federal and provincial support for oil sands developments. Useful information, though the subsidy numbers were lower than expected for resource-rich Canada. There may be programs or subsidy types that have not yet been counted.
Matthew Saunders and Karen Schneider. Australian Bureau of Agricultural and Resource Economics. June 2000. Australia is only one case in this international overview of problems with subsidies. AUSTRALIA, CANADA, UNITED STATES, JAPAN, EUROPEAN UNION, FORMER SOVIET UNION, EASTERN EUROPE, CHINA, INDONESIA, KOREA, THAILAND, INDIA, SOUTH AFRICA, MIDDLE EAST, MEXICO, ARGENTINA.