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Definitions
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Department of Finance Glossary. http://www.fin.gc.ca/gloss/gloss-e.html
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A broad finance glossary with brief definitions of terms and French equivalents. Also available in French.
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Departmental Performance Report Vocabulary. By Samek Janowski. Terminology Bulletin 242. Ottawa, ON: Translation Bureau, 1998. http://www.translationbureau.gc.ca/index.php?lang=english&cont=807
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Has 94 entries with French equivalents, and most terms defined, to help standardize and clarify the terms to be used by federal departments and agencies in their reporting to Parliament.
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Vocabulary of Government Finance Management. By Yolande Bernard and Samek Janowski. Terminology Bulletin 232. Ottawa, ON: Translation Bureau, 1997. 580 p.
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Provides French/English equivalents for 2,900 terms (and definitions for 920) used by the federal government in budget administration, government accounting and financial management,
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Vocabulary of Public Sector Auditing. By Louiselle Gagnon and Charles Skeete. Ottawa, ON: Translation Bureau, 1992. 291 p.
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Contains around 1,300 public sector auditing terms with French/English equivalents and 360 definitions.
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Facts & Figures
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General:
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Department of Finance Canada. http://www.fin.gc.ca/
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Finance Canada prepares the federal government budget, creates tax policies, transfers funds to the provinces, and more. Besides links to the specific budget documents covered in Part 5: Primary Sources, the site has general information on the work of the department. See for example the FAQ page, "Budget Info", the annually updated: "Where Your Tax Dollar Goes", etc.
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Election Financing. Elections Canada. http://www.elections.ca/intro.asp?section=fin&document=index&lang=e
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This is the best source for information on Canadian federal election financing rules and regulations (limits on political donations, candidate and party spending limits, etc.). It also has the searchable databases of political party and association returns (expenses and contributions) and candidates' returns (electoral campaigns, nomination and leadership contests), third party election advertising reports, and related background material.
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"Financial Procedures". In Compendium: House of Commons Procedure Online. By Table Research Branch, House of Commons.. http://www.parl.gc.ca/compendium/web-content/c_g_financialprocedures-e.htm#
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This section of the Compendium describes the process and documents involved in federal government spending.
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"Financial Procedures". In House of Commons Procedure and Practice Section 18. By Robert Marleau and Camille Montpetit.
http://www.parl.gc.ca/MarleauMontpetit/DocumentViewer.aspx?DocId=1001&Sec=Ch18&Seq=1&Lang=E
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Provides a more detailed description of the federal government financial procedures than the Compendium, with historical overviews.
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Dates:
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36-Day Election Calendar. Elections Canada. http://www.elections.ca/content.asp?section=gen&document=ec90795&dir=bkg&lang=e&textonly=false
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This table shows the sequence of events after an election is called and the dates by which certain electoral activities must occur in the 36 days before election day.
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Canadian Political Facts and Trends. (Appendix A in How Ottawa Spends). Annual. School of Public Administration, Carleton University.
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A regular appendix in this annual review, it shows a chronology of the key political developments in each year, especially events related to the special topic of the volume. All relate to the spending and policy priorities of the government.
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"The Financial Cycle" In Compendium: House of Commons Procedure Online. By Table Research Branch, House of Commons. http://www.parl.gc.ca/compendium/web-content/c_d_financialcycle-e.htm
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This article within the "Financial Procedures" section of the Compendium describes the annual federal budgetary cycle.
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"The Financial Cycle". In Appropriations and the Business of Supply. By Jean Dupuis. PRB 04-05E. Ottawa: Library of Parliament, 2004. p 9-11 and Appendix 1. http://www.parl.gc.ca/information/library/PRBpubs/prb0405-e.htm#cthefinancialtxt
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Section C. of this study provides a chronology of the annual federal budgetary cycle. Appendix 1 shows the same in graphic form.
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People:
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Auditors General of Canada, 1855 to Date. http://www2.parl.gc.ca/Parlinfo/compilations/OfficersAndOfficials/OfficersOfParliament_AuditorsGeneral.aspx?Language=E
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Lists the Auditors General and their terms of office.
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Former Presidents of the Treasury Board. Treasury Board of Canada Secretariat. http://www.tbs-sct.gc.ca/president/tbpres_e.asp
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Lists all former Treasury Board Presidents since Confederation with their terms of office.
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History of Departments 1867 to Date: Finance . Library of Parliament. http://www2.parl.gc.ca/Parlinfo/Legacy/pages/DepHist.asp?language=E&Dept=E&SubDept=All&Key=18
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Lists all the federal Ministers of Finance and Receiver Generals and their terms of office.
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Provincial Auditors General. In Canadian Almanac & Directory. Toronto: Copp Clark, 1948 - . Annual.
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This annual publication contains a list of provincial auditors general with contact information: address, fax and telephone numbers.
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See also the Note on Major Biographies in Part 2: Facts & Figures of this guide.
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Statistics:
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Economic and Fiscal Info. Department of Finance. http://www.fin.gc.ca/access/ecfisce.html
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Besides its role in the budgetary process, Finance Canada analyzes and provides advice to the federal government on the federal and provincial governments' economic and fiscal situation. Some of their key statistical reports include:
Economy in Brief. Quarterly. Print: 1986 - . Online: 1996 - . Quarterly summary of Canada's economy, mostly based on Statistics Canada data.
Fiscal Monitor. Monthly. Print: 1986 - . Online: 1996 - . A monthly report that provides tables and discussion highlighting the state of the government's finances.
Fiscal Reference Tables. (Formerly Economic and Fiscal Reference Tables.) Annual. Print: 1993 - . Online: 1996 - . Tables show the federal and provincial/territorial governments' financial position over the past years. (Total revenues, expenditures, deficit/surplus, debt, etc.)
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Election Financing Statistics. Elections Canada. http://www.elections.ca/intro.asp?section=fin&document=index&lang=e
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This page has access to the databases on financial reporting showing information from the financial reports of candidates in federal elections, leadership and nomination contestants, registered electoral district associations, and registered political parties. These and other statistical tables show the expenses limits, expenses and revenues for each election, election expenses by category and by party, reimbursements by party, etc.
See also the Compendium of Election Administration in Canada. Annual. 1999 - . The chapter on "Statistics" gives the cost of general elections for each province, territory and federally, and the cost per elector, election expenses by all parties and candidates, rates of pay for election officials (from returning officers to poll clerks), and the cost of referenda and plebiscites.
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Fiscal Facts and Trends. (Appendix B in How Ottawa Spends.) Annual. School of Public Administration, Carleton University.
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A regular feature in this annual review, this appendix presents an overview of the federal government's fiscal position with some major economic policy indicators and international comparisons compiled from many sources including the Federal Budget Plan, Bank of Canada, Public Accounts, Fiscal Reference Tables, OECD Economic Outlook, Statistics Canada Daily, etc.
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Income Statistics and GST/HST Statistics. Canada Revenue Agency. http://www.cra-arc.gc.ca/agency/stats/menu-e.html
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As the agency responsible for collecting taxes, CRA compiles two major statistical publications, among others:
Income Statistics. (Formerly Taxation Statistics, Corporation Taxation Statistics and Tax Statistics on Individuals). Annual. Print: 1946 - . Online: 2001 - . Tables show, for Canada, the provinces, and the top 100 cities (by number of filers), the total income tax returns filed, total income assessed, income distribution, deductions, federal and provincial taxes paid, major sources of income, child care expenses, etc. by several variables. There are also summary tables, and historical tables covering from 1966 on.
Compendium of GST/HST Statistics. Annual. 2003 - . This report provides a 10-year profile of GST/HST registrants by province, major industry, etc. (2003 ed. covers 1991-2001.)
Goods and Services Tax (GST) and Harmonized Sales Tax (HST) Rebate for Municipalities Report. Annual 2004 - . http://www.cra-arc.gc.ca/agency/gsthstrebmun/menu-e.html Shows the rebate amount for each municipality by province.
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Salaries and Benefits of Members of Parliament, Provincial and Territorial Legislative Assemblies.
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Indemnities, Salaries and Allowances: Members of the House of Commons. http://www2.parl.gc.ca/Parlinfo/Lists/Salaries.aspx?Menu=HOC-Politic&Section=03d93c58-f843-49b3-9653-84275c23f3fb
Indemnities, Salaries and Allowances: Members of Provincial and Territorial Assemblies. http://www2.parl.gc.ca/Parlinfo/compilations/ProvinceTerritory/ProvincialIndemnities.aspx?Language=E
Indemnities, Salaries and Allowances: Senators. http://www2.parl.gc.ca/Parlinfo/Lists/Salaries.aspx?Section=b571082f-7b2d-4d6a-b30a-b6025a9cbb98
Salaries of the Governors General of Canada, 1869 to Date. http://www2.parl.gc.ca/Parlinfo/compilations/GovernorGeneral/GovernorGeneral_Salaries.aspx?Language=E
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Statistics Canada's Statistics By Subject: Government, and Economic Accounts. http://cansim2.statcan.ca/cgi-win/cnsmcgi.pgm?Lang=E&SP_Action=Main
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These pages attempt to bring together all of Statistics Canada's public finance-related statistics on the web site: tables, analytical studies, news releases, special surveys, etc. "Government" includes Public Sector Statistics, which has 5 years of revenue, expenditure, asset and liability data for all three levels of government and institutions in the public sector such as universities, school boards, etc. "Economic Accounts" includes a portrait of the federal and provincial economies and their structures (National Economic Accounts), and much more.
Check your library catalogue for earlier editions of these publications, and others.
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Statistics Canada's Summary Tables. (Formerly "Canadian Statistics") http://www40.statcan.ca/index.htm
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Another quick way to find statistics on government finance. Select Tables by Subject, Province/Territory or Metropolitan Area, or enter a keyword.
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Provincial/Territorial and Municipal Statistics Related to Government Finance:
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Besides the actual budget documents mentioned in Part 5: Primary Sources, Statistics Canada and the Ministry of Finance in most provinces and territories, and some municipalities, provide compilations of provincial/territorial and municipal economic and fiscal statistics on their web sites.
Municipal Financial Statistics are also reported annually by the provincial department responsible for local government in a report called "Municipal Statistics" or "Annual Report of Municipal Statistics".
Banks and other financial institutions also provide economic analysis, forecasts and summaries. Some examples: Provincial Monitor: An Update on Provincial Economic and Fiscal Matters by BMO, and Provincial/City Economies by RBC, which tracks the economies of 27 major cities.
TIP:
Search your library's catalogue using keywords in the subject field: statistics and finance and [the name of the province] to find older or print versions of these kinds of publications.
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Overview & Background Information
For a good overview and comparison of political party and campaign financing in Canada and the U.S. see:
The Delicate Balance Between Political Equity and Freedom of Expression: Political Party and Campaign Financing in Canada and the United States. Ed. by Steven Griner and Daniel Zovatto. Washington, D.C.: Organization of American States and International IDEA, 2005. 70 p. http://www.idea.int/publications/pp_can_usa/index.cfm#toc
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Encyclopedias:
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Handbook on the Funding of Political Parties and Election Campaigns. By the International Institute for Democracy and Electoral Assistance (IDEA). Stockholm, Sweden: International IDEA, 2003. 246 p. http://www.idea.int/publications/funding_parties/index.cfm
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Provides a good introduction to the importance of party financing issues to democracy with a detailed analysis of how parties are financed around the world, summarizing the legal and regulatory framework of political party financing in over 100 countries.
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Annual Reviews:
Finances of the Nation. By Canadian Tax Foundation. (Formerly The National Finances and Provincial & Municipal Finances). Annual. Print: 1954 - . Online: 2002 - . http://epe.lac-bac.gc.ca/100/201/300/finances_of_the_nation/index.html
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Provides an annual review of the expenditures and revenues of the federal, provincial/territorial, and selected city governments in Canada.
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How Ottawa Spends. Founding editor: Bruce Doern, School of Public Administration, Carleton University. Editors and publishers vary over the years. (Formerly How Ottawa Spends Your Tax Dollars). Annual. 1981 - .
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Essays by leading Canadian scholars examine the federal government, covering the key issues facing the government that year. The focus of each annual volume changes based on the major issues of the year. Appendices provide an overview of the government's fiscal position, major economic policy indicators with international comparisons and key political developments. (The 1999-2000 volume looked back at the changes in federal policy and politics over the previous two decades.)
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Textbooks (Selected Titles):
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Political Party Financing in Canada. By K.Z. Paltiel. Toronto: McGraw Hill, 1970. 200 p.
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This is a classic text on the topic describing party finance and fundraising within Canada's major political parties from pre-war times to 1968. (The author wrote many more articles and reports on this topic, e.g. Party, Candidate and Election Finance: A Background Report, Study no. 22 of the Royal Commission on Corporate Concentration in 1977, and Studies in Canadian Party Finance, as part of the Advisory Committee to Study Curtailment of Election Expenditures, reporting to the House of Commons Committee on Election Expenses in 1966.)
NOTE: Although not textbooks per se, some of the many publications of the 1991 Royal Commission on Electoral Reform and Party Financing described in Primary Sources - What was Written - Government Publications have been used as such for more current information.
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The Politics of Public Money: Spenders, Guardians, Priority Setters, and Financial Watchdogs Inside the Canadian Government. By David Good. Toronto: U. of Toronto Press, 2007. 352 p.
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Analyses recent changes in the federal budgetary process and examines budgetary reforms.
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The Politics of Public Spending in Canada. By Donald Savoie. Toronto: University of Toronto Press, 1990. 433 p. University of Ottawa Press, 1998. 372 p.
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An excellent, detailed description of federal government spending practices.
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Public Finance in Canada. By Harvey S. Rosen et al. Toronto: McGraw-Hill Ryerson, 2003. 535 p.
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A widely used text intended for undergraduate and graduate students with some knowledge of microeconomic theory. Chapters cover public expenditures, taxation, and political economy. The Supplementary Web Site has additional chapters and study aids.
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Tax, Borrow & Spend: Financing Federal Spending in Canada, 1867-1990. By W. Irwin Gillespie. Ottawa: Carleton University Press, 1991. 347 p.
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A history based on an analysis of budget speeches, showing how Canadian governments taxed and borrowed to finance spending from 1867-1990. Appendices include tables showing revenue, deficit and debt for each year, major revenue sources, dates of budget speeches, etc.
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Parliamentary and Legislative Research Papers (Selected Titles):
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Appropriations and the Business of Supply. By Jean Dupuis. PRB 04-05E. Ottawa: Library of Parliament, Parliamentary Information and Research Service, 2004. 19 p. http://www.parl.gc.ca/information/library/PRBpubs/prb0405-e.htm
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Provides an historical overview of the federal government budgetary process, including the role of standing committees.
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Balance Sheets and Budget Surpluses: An Analysis, 1997-1998 - 2003-2004. By Marc-André Pigeon. PRB 05-38E. Ottawa: Library of Parliament, 2005. 16 p. http://www.parl.gc.ca/information/library/PRBpubs/prb0538-e.htm
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Examines how the federal government allocated its budget surpluses between 1997/98 and 2002/03.
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Committees and Estimates: Powers, Performance and Possible Strategies. By Michael Dewing, Alex Smith and Jack Stilborn. PRB 05-78E. Ottawa: Library of Parliament, 2006. 20 p. http://www.parl.gc.ca/information/library/PRBpubs/prb0578-e.htm
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Explores the role of parliamentary committees in reviewing departmental spending estimates.
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Ecological Fiscal Reform. By Frédéric Beauregard-Tellier. "In Brief" PRB 05-95E. Ottawa: Library of Parliament, 2006. 2 p.
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An excellent, brief introduction to the movement to make Canada's fiscal framework consistent with sustainable development objectives.
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Federal Government Spending: A Priori and A Posteriori Control Mechanisms By Odette Madore. PRB 05-50E. Ottawa: Library of Parliament, 2006. 10 p. http://www.parl.gc.ca/information/library/PRBpubs/prb0550-e.html
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Describes how the federal government (the country's largest and most complex organization) manages expenditures.
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Federal Spending, Changing Trends. By Jean Soucy and Marion Wrobel. Current Issue Review 87-2E. Ottawa: Library of Parliament, Parliamentary Research Branch, 2000. (Revised periodically.) http://dsp-psd.pwgsc.gc.ca/dsp-psd/Pilot/LoPBdP/CIR/872-e.htm
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Examines federal budgets from 1993 on.
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Fiscal Policy in Canada: The Changing Role of the Federal and Provincial Governments. By Jean Soucy and Marion Wrobel. Current Issue Review 91-2E. Ottawa: Library of Parliament, Parliamentary Research Branch, 2000. (Revised periodically.) http://dsp-psd.pwgsc.gc.ca/Collection-R/LoPBdP/CIR/912-e.htm
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This brief paper looks at trends in provincial and federal fiscal policy since 1975.
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Political Financing and Campaign Regulation. By Sebastian Spano. PRB 05-79E. Ottawa: Library of Parliament, Parliamentary Information and Research Service, 2006. 8 p. http://www.parl.gc.ca/information/library/PRBpubs/prb0579-e.htm
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This background paper describes the limits imposed on campaign financing, summarizes the Chief Electoral Officer's recommendations for reform, and party positions on financing reform.
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