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Capital gains taxes, like all forms of taxation, raise revenues for the government but also impose economic costs. Unfortunately, the cost of capital gains taxes is no limited to the amount of tax collected. Capital gains taxes impose additional costs on the economy because they reduce returns on investment and, thereby, cause individuals and businesses to alter their behavior. As a result, capital gains taxes have a substantial impact on the reallocation of capital, the stock of capital, and the level of entrepreneurship in Canada.

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Since 1997, The Fraser Institute has conducted an annual survey of metal mining and exploration companies to assess how mineral endowments and public policy factors such as taxation and regulation affect exploration investment. Survey results represent the opinions of executives and exploration managers in mining and mining consulting companies operating around the world. The survey now covers 65 jurisdictions around the world, on every continent except Antartica, including sub-national jurisdictions in Canada, Australia, and the United States. This year, Colombia was added to the survey.

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Under most scenarios of the future world, including those developed by the Intergovernmental Panel on Climate Change (IPCC) in its Special Report on Emission Scenarios(SRES), the world should be getting more populated.

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This study estimates and compares the average cost of personal passenger automobile insurance premiums in each of the 10 Canadian provinces for the years 2004 and 2005. Other studies have examined the price of auto insurance by selectively comparing individual cases across provinces. (CAC, 2003) It is often mistakenly believed that such comparisons reflect actual average premiums in each province. This error can lead to false conclusions regarding the relative cost of auto insurance. The purpose of this analysis is to clear up such misconceptions.

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This Alert provides Canadians with information necessary to judge government performance in taxing, spending, and managing financial resources. Specifically, the Fiscal Performance Index (FPI) measures the performance of the federal and provincial governments on a variety of measures of government spending, tax rates and revenues, and debts and deficits from 2001/02 to 2005/06.

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Report Card on Ontario's Elementary Schools: 2007 Edition 2007-02-01 The Report Card on Ontario's Elementary Schools: 2007 Edition collects a variety of relevant, objective indicators of school performance into one, easily accessible public document so that anyone can analyz

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The Social Insurance Number (SIN) has become an integral part of many transactions in Canada, whether with the federal government for programs like the Canada Pension Plan (CPP) or Employment Insurance (EI), or with provincial governments for programs such as welfare, or with the private sector, which uses SINs for identification. The SIN now underpins some $117.9 billion in government spending.