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Canada has a long-standing commitment to gender equality and an increasingly ambitious agenda to create a truly inclusive society. Recently, the Government of Canada has been strengthening the federal framework for the governance of gender equality policies by developing institutions, policies, tools and accountability structures. This OECD review of gender equality in Canada makes a number of recommendations to further develop this governance framework. It also assesses Canada’s progress in gender budgeting and provides recommendations for developing a more comprehensive, systematic and sustainable approach.

Canada, the world's second largest country by area, has abundant natural resources. Its vast territory includes large tracts of undisturbed wilderness. However, urbanisation and agriculture are putting pressure on the natural asset base. Since 2000, Canada has made progress in decoupling economic growth from air pollution, energy consumption and GHG emissions, but it remains one of the most energy- and emissions-intensive economies in the OECD. Further progress is needed to transition to a green, low-carbon economy. This is the third Environmental Performance Review of Canada. It evaluates progress towards sustainable development and green growth, with special features on climate change mitigation and urban wastewater management.

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages.  Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices.

This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Canada.

SMEs and entrepreneurs make an important contribution to the Canadian economy. SMEs account for 60% of total employment, and Canada performs very well across many measures of small business generation, growth and innovation. However, further increases in productivity in medium-sized firms, an increase in SME exports, a greater business start-up rate and an increased number of high-growth firms could bring substantial benefits for the national economy.This report identifies several areas where new policy approaches could help achieve these objectives. Framework conditions for small business could be improved in business taxation, public procurement, access to financing and the commercialisation of research. New and extended programmes could be introduced in domains including entrepreneurship education, management advice and consultancy, and workforce skills development. A major effort is recommended to prioritise women's entrepreneurship, including by supporting social enterprises, and federal support could be offered to support the exchange of information on best practice SME regulations and programmes among provinces and territories. All this could be brought together and co-ordinated through the umbrella of a national strategy and a lead agency for SME and entrepreneurship policy.