Sometimes referred to as «tax expenditures,» boutique tax credits refer to government spending that encourage certain programs and behaviours amongst Canadians, such as public transit and post-secondary education. (canadianbusiness.com)
Regrettably, as the Fraser Institute discovered last week, that change wasn't enough to offset the removal of many boutique tax credits. (macleans.ca)
These recommendations are fully costed and funded through the imposition of new taxes (financial activities tax, high - income legacy tax, and carbon tax) and increase in the general corporate income tax rate to 21 per cent, eliminate of certain boutique tax credits and reductions in program expenses (defense among others). (3dpolicy.ca)