The Level Playing Field: The Tax Treatment of Competing Energy Investments.
Neil McIlveen for Natural Resources Canada and Finance Canada. Examines the impact of Canada's tax system on a range of energy investments and compares levels of support provided by the tax system to typical non-renewable energy, renewable energy, and energy efficiency projects. Finds largest tax subsidies go to ethanol, followed by significantly lower support for large oil projects and some renewables. Energy efficiency investments were disadvantaged by the tax system.