Distorting the liquor market
By PATRICK LUCIANI (AIMS Senior Fellow) Shopping at the LCBO, Ontario’s government-owned alcohol-retailing monopoly, is like buying liquor from a bank. The only difference is that bank tellers are nicer. It's never fun buying wine and beer from bureaucrats. It’s better than it was in the ’70s, but lousy just the same. Ontario's wine producers aren't that pleased selling to [...]
Radio: First Nations Data
To debate policy issues, it is vital that government make data easily accessible to the public. Many government records are published openly, while others can be attained through information requests. Unfortunately, Nova Scotia keeps poor records for tax exemptions on First Nations reserves. It is the only provincial jurisdiction that does not have – or is unwilling to [...]
First Nations Tax Exemptions Worth Over $1 billion per year
By LEE HARDING (AIMS Author) First Nations populations and on-reserve commerce are growing faster than the Canadian average. This growth should be welcomed by the rest of the Canadian family, save for one problem: unjustified tax exemptions for on-reserve commerce and individuals. Loopholes included in the Indian Act mean that government does not tax any product or service delivered on [...]
Tim Hortons: the coffee giant needs a fix
By SYLVAIN CHARLEBOIS (AIMS Senior Fellow) Troy Media, 01 July 2017 Tim Horton’s is slowly becoming a classic case of a completely dysfunctional franchise system. Franchisees on both sides of the border are now pressuring Restaurant Brands International Inc. (RBI), the new owners of the franchise, to ease up on its increasingly strict rules around standards, pricing, and inspections. Some [...]
Canada 150 a time for celebration and reflection
By MARCO NAVARRO-GÉNIE (President of AIMS) On its 150th birthday this weekend, Canadians celebrate their peaceful and prosperous country. It is also special occasion for those of us, born elsewhere, who have adopted Canada as our home. We especially know the gifts of Canada in contrast to other, less-stable places. Canada 150 is a time to appreciate our accomplishments: the [...]
The Value of Tax Exemptions on First Nations Reserves
All Canadian provinces face mounting health expenditures, owing in part to the cost of tobacco smoking. Yet, tobacco sold on First Nations reserves is not subject to taxes, unlike off-reserve purchases. Even though exemptions are not enshrined in the constitution or in any treaty with aboriginals, they are a loophole in the tax system. According to a new research paper, [...]