Chapter 1–What Are Fiscal Policies in Health and Health Care?
Chapter 2–The Medical Expense Tax Credit
- The Relationship Between METC Use and Income
- Who Uses the METC?
- Costs of the METC
- Easing the Burden on Low-Income Canadians: The Refundable Medical Expense Supplement
Chapter 3–Children’s Fitness Tax Credit: Lessons Learned for Health Services?
- Who Uses the CFTC?
- Costs of the CFTC
- Lessons for Health Services
Chapter 4–Refundable Health Tax Credit: Recommendations of the Advisory Panel on Health Innovation
- Costs of the Refundable Health Tax Credit
Chapter 5–Tax Deductions for Health in Canada
Chapter 6–The Implications of Making Employee Benefits Taxable
Chapter 7–Implications for Fiscal Policy
- Alleviating the Burden of Non-Insured and Underinsured Health Care With Tax Credits and Deductions
- Fiscal Policies: Equity Implications and Opportunity Costs
- Taxing Employer-Paid Benefits: Not a Simple Solution
- Changing the Structure of the METC to Increase Access and Improve Equity
- Next Steps
Appendix A–Health Care-Related Tax Credits
Appendix B–Usage of Tax Credits
- Medical Expense Tax Credit
- Children’s Fitness Tax Credit