Income Inequality


Filthy Five: Canada's Tax Loopholes

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The Broadbent Institute calls on the federal government to crackdown on tax loopholes and offshore tax havens used by the country’s wealthiest Canadians. These “Filthy Five” tax loopholes contribute to growing inequality in Canada and starve the government of the revenue much needed for health and social programs.

  1. Partial Inclusion of Capital Gains loophole
  2. Employee Stock Option loophole
  3. Business Entertainment Expense loophole
  4. Dividend Gross-up and Tax Credit loophole
  5. Offshore Tax Havens
Download Filthy Five Report