Brief history of Canadian taxation

This article reviews the modern history of Canadian taxation - mainly the personal and corporate income taxes - from 1972, when Canada's income tax regime underwent a major tax reform, to the present. The article first summarizes the federal dimension of Canadian taxation because of its importance both fiscally and historically. The article then briefly considers the 1960s backdrop to tax reform and discusses the development of tax legislation, tax treaties and international taxation, tax jurisprudence and tax administration.