Libéral
- Un gouvernement libéral augmenterait considérablement les ressources de l’Agence du revenu du Canada afin de lutter contre la planification fiscale agressive et l’évitement fiscal, et mettrait à jour l’approche générale du gouvernement pour empêcher l’évitement fiscal.
- Un gouvernement libéral travaillerait avec d’autres pays pour instaurer un taux d’imposition minimal afin que les particuliers et les entreprises soient tenus de payer les impôts qu’ils doivent au Canada et cessent de faire de l’évasion fiscale en s’installant dans d’autres pays où les taux sont moins élevés.
Significantly increase the resources of the Canada Revenue Agency to combat aggressive tax planning and tax avoidance that allows the wealthiest to avoid paying the taxes they owe. This will increase CRA’s resources by up to $1 billion per year in order to close Canada’s tax gap.
Modernize the general anti-avoidance rule regime in order to focus on economic substance and restrict the ability of federally regulated entities, including financial institutions such as banks and insurance companies, to use tiered structures as a form of corporate tax planning that flows Canadian-derived profit through entities in low-tax jurisdictions in order to reduce taxes back in Canada.
Work with our international partners to implement a global minimum tax so that the biggest companies in the world are not able to escape the taxes they owe here in Canada.
— Forward. For Everyone., retrieved 2021-09-02