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Papers On Canadian Studies
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The Canadian Criminal Code: A Numbers Game?
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(5 pp) In the case of prisons, the United States is the leader in incarceration rates in the Western world, while Canada is usually ranked in the top three. It is estimated that 4,000,000 offenders will be imprisoned in the United States by the year 2000. In Canada, as compared to the U.S., there is less punitiveness in sentencing for most crimes, but the trends for "getting tough" are emerging. Changes in juvenile justice legislation and judges' sentencing practices, and the tightening of parole guidelines are increasing Canada's incarceration rate perceptibly Bibliography lists 7 sources.
Filename: BBcrmCan.doc

The Canadian Federal Government: Actions Toward Reducing Inflation and Unemployment
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This is a 6 page paper discussing the inflation and unemployment rates in Canada over the past thirty years. Inflation reducing policies introduced by the federal government are discussed along with some suggestions for further reductions in inflation and unemployment. Bibliography lists 8 sources.
Filename: TJCanFd1.rtf

The Canadian Forestry Industry
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This 5 page paper looks at the history and prospects of the forest products sector in Canada by looking at both general market conditions as well the situation of individual companies using both discussion and statistics. The bibliography cites 4 sources.
Filename: TEpulpca.wps

The Canadian Goods and Services Tax (GST)
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This is an 8 page paper discussing the Canadian Goods and Services Tax (GST). Since its implementation in January 1991, the Canadian Goods and Services Tax (GST) has been an excessive burden to the consumers, businesses, corporations, financial institutions and the federal government itself. The initial implementation costs because of manufacturer costs associated with new accounting systems alone for example reached an estimated $1 million per taxpayer. The continuing annual administration costs to comply are estimated at around $500,000 per taxpayer in addition to a total cost to small businesses of over $1.2 billion annually. The Tax Executives Institute was hired in 1994 to assess the system and while it admitted that the GST system was better for international business than the previous FST (the federal sales tax system it replaced but was invisible to the consumer), overall the administration of the system should be modified to have a higher threshold for registration (introduced and still at $30,000 for small businesses), a lower tax rate, but with fewer exemptions to decrease administrative costs among others. The government did not implement these recommendations so that in addition to the continued annual burden on tax payers in Canada, according to the budget released in February 2003 the government now has to reimburse several educational and municipal organizations for GST payments retroactive to the year the GST was introduced; an additional cost to the Canadian tax payer which has yet to be determined. Bibliography lists 5 sources.
Filename: TJGSTCn1.rtf


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