The Foundation gratefully acknowledges the support of the Saskatchewan Chamber of Commerce, and the sponsorship of the Institute of Chartered Accountants of Saskatchewan, the Certified Management Accountants of Saskatchewan, the Certified General Accountants of Saskatchewan, and the Association of Saskatchewan Realtors. [...] Consequently, a report was developed by the Impact on the Evaluation Criteria Canada West Foundation at the request of the Saskatchewan Chamber of Commerce and its funding partners—the Institute of Chartered 8. Tax Reforms and the Fiscal Accountants of Saskatchewan, the Certified Management Accountants of Impact on Government Saskatchewan, the Certified General Accountants of Saskatchewan, and the [...] Perhaps the most significant is 8. Tax Reforms and the Fiscal how the implementation schedule will extend past the term of the current Impact on Government government, and perhaps the next one as well. [...] Consequently, a report was developed by the Canada West Foundation at the request of the Saskatchewan Chamber of Commerce and its funding partners—the Institute of Chartered Accountants of Saskatchewan, the Certified Management Accountants of Saskatchewan, the Certified General Accountants of Saskatchewan, and the Association of Saskatchewan Realtors. [...] The flat tax embedded in the prior TOT system was eliminated, along with the high income surtax, the deficit reduction 9. Tax Reforms and the surtax, and the low income tax reduction calculation.