Taxation of capital income (dividends, capital gains, inheritance, wealth). Distinct from corporate rate.
Progressivity of the personal income tax schedule, including top marginal rates, bracket spread, and targeted credits (EITC-equivalents).
Budget 2008 introduced the Tax-Free Savings Account effective 1 January 2009. Canadians aged 18+ receive annual contribution room ($5,000 initially, indexed to inflation in $500 increments; raised to $10,000 in Budget 2015 and reverted to $5,500 indexed by the Trudeau government in 2016). Contributions are not tax-deductible but investment income and withdrawals are tax-free; unused room carries forward and withdrawals restore room in the following year. Structurally parallel to the UK ISA. Designed as a broad-based capital-income shelter covering savers not fully captured by the RRSP (after-tax rather than pre-tax treatment). TFSA assets exceeded C$500B by 2023.
Per invariant 3, reforms are scored by what they did on each channel-separated axis, not by the party that enacted them. This fingerprint is how the policy-match engine finds historical analogues.
Explicit links are curated by the author. Inferred links are hypotheses in the library that test the same axes this policy moved — the framework's answer to "what does the data say about a policy like this?".
Ranked by axis-fingerprint overlap with this policy. Direction match bolded — those are the closest historical analogues. Shape of the match is what drives policy-outcome comparison, not the country or party label.