In Canada: A New Tax Haven, Alain Deneault traces Canada’s relationship with Commonwealth Caribbean nations back through the last half of the twentieth century, arguing that the involvement of Canadian financiers in establishing and maintaining Caribbean tax havens has predisposed Canada to become a tax haven itself – a metamorphosis well under way.
Canada was linked to Caribbean nations long before they became tax havens. In the 1950s, an ex-governor of Canada’s central bank attempted to establish a low taxation regime in Jamaica. In the 1960s, the transformation of the Bahamas into a tax haven characterized by impenetrable.
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