Canadian Forest Service Publications

Taxation and the forestry sector. 1984. Boulter, D. Environment Canada, Canadian Forestry Service, Headquarters, Economics Branch, Ottawa. Information Report E-X-33. 113 p.

Year: 1984

Issued by: National Capital Region

Catalog ID: 20083

Language: English

Series: Information Report (CFS - Ottawa)

Availability: Not available through the CFS (click for more information).

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Abstract

This report attempts to bring together the highlights and significant changes in the tax system at all three levels of political jurisdiction in Canada as they impact forestry and the forest sector.

Specifically, the report describes the array of taxes that impact on commercial activities in the forest sector, the comparative tax regime a potential investor would face in the United States (a country that has become an increasingly competitive force in forest products trade), and outlines options for utilizing/amending the tax system to induce more intensive forest management on public and private lands in Canada. As such, the report is directed to policy makers in the relevant levels of political jurisdiction to serve as a background for a number of proposals designed to make a contribution to the recently articulated goals of the federal policy statement on forest renewal. The report should also serve as a general introduction to forest taxation for students of forestry and the forest sector, particularly the somewhat theoretical aspects of natural resource policies found in the appendixes. Further, the deficiencies in the tax system as revealed in this report suggest there are number of areas of potentially fruitful study.

Also available under the title:
La fiscalité et le secteur forestier au Canada (French)