This paper looks at how payroll taxes in Canada have changed from 1961 to 1993. The researchers studied four main types of payroll taxes: unemployment insurance, pension plan contributions, workers compensation premiums, and health/education taxes. They found that payroll taxes have gone up a lot over the years in Canada and in each province. The amount and growth of each tax component vary between provinces. The biggest increase in payroll taxes came from the unemployment insurance component. Even though payroll taxes have increased, they are still lower in Canada compared to many other western countries.