Tax Complexity in 2019: Can It be Tamed? finds that Canadians face a significantly more complicated tax system than existed just a few decades ago. For example, from 1990 and 2018, the text area of the actual Income Tax Act and related regulations increased by 72 per cent, from 974,050 cm² to 1,673,802 cm². The number of pages in the Act increased by two per cent, and page size increased by 69 per cent (from 354 cm² to 598 cm²). Research has shown that a complicated tax system imposes additional compliance costs on businesses and families, and higher administration costs on government.