Which of the Following Statements with Respect to Canadian Tax

Multiple Choice

Which of the following statements with respect to Canadian tax policy is NOT correct?

A) The economic burden of a particular tax may not fall on the same group that has the legal liability to pay the tax.
B) Extremely high rates of tax will always encourage individuals to work harder so that they will have more after tax income.
C) The inability to harmonize the GST in some provinces has increased the complexity of tax compliance.
D) A progressive tax system is unfair to individuals with incomes that fluctuate significantly from year to year.