1 See, for example, Ontario Ministry of Finance, Responsible Fiscal Management, For a Change,news release, Nov. 24, 2003 [on-line]. [cited May 9, 2004]. Available from the Internet <www.gov.on.ca/FIN/english/media/2003/nre-fiscman.htm>. See also Quebec Ministry of Finance website <www.finances.gouv.qc.ca>.
2 Duanjie Chen and Jack Mintz, Taxing Investments: On the Right Track, But at a Snail's Pace, C.D. Howe Institute Backgrounder, No. 72 (Toronto: C.D. Howe Institute, June 2003).
3 Mahmood Iqbal, Foreign Direct Investment: Decisions, Determinants, and the Role of Taxation-A Survey, Publication 527-04 (Ottawa: The Conference Board of Canada, January 2004), Chapter 5.
4 Giuseppe Nicoletti et al., "The Influence of Policies on Trade and Foreign Direct Investment," OECD Economic Studies 36 (Paris: OECD, 2003), pp. 65-66.
5 For further discussion on Canada-U.S. co-operation on these matters, see pp. 106-7 of Performance and Potential 2003-04: Defining the Canadian Advantage (Ottawa: The Conference Board of Canada, 2003).