Further, the presence of a vast array of tax expenditures, small, non-refundable tax credits, adds to the complication of the tax system, and in some ways it could be argued that it leads to even more complication. The Children's Fitness Tax Credit has been followed now by a Children's Arts Tax Credit.
De plus, la présence d'une multitude de dépenses fiscales, de petits crédits d'impôt non remboursables, rend encore plus complexe notre régime fiscal.