Income tax at 100: Reforming the system

Does response to 1966 Carter Commission report hold lessons for future revisions?
By Sheila Brawn
|Canadian Payroll Reporter|Last Updated: 10/02/2017

In the 100 years since Parliament passed the country’s first federal income tax law, a lot has changed.

The first income tax law, the 1917 Income War Tax Act, was only 11 printed pages, with 24 sections and four forms. Today, the Income Tax Act is over 3,000 pages (printed in English and French), with 281 sections and hundreds of forms and related documents.

A variety of organizations have criticized the current tax system. The Fraser Institute says it is overly complicated and expensive to administer, with high tax rates.