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The Green Party of Canada’s 103-page platform released Tuesday takes aim at banks and the financial services industry at large.

The party would impose a financial transactions tax of 0.5% in the finance sector, similar to what has existed in France since 2012. Commercial banks would also be taxed an additional 5% on their profits, with credit unions, caisses populaires and co-ops exempted.

In August, the Liberals pledged to raise the corporate income tax rate for banks and insurance companies from 15% to 18% on all earnings above $1 billion if re-elected.

The Greens would also raise the corporate tax rate to 21% from 15% to match the U.S. corporate tax rate. The small business tax rate would be capped at 9%, however, and the party pledged to extend wage and rent subsidies until pandemic-related restrictions “are fully lifted.”

In a move meant to target the expensing of “season tickets and private boxes at sporting events,” the party would eliminate the 50% corporate meals and entertainment deduction.

The Greens repeated their proposal from the 2019 election to impose a 1% tax on net family wealth above $20 million. The New Democrats also pledged a wealth tax in their 2021 platform but with a $10-million threshold.

And like the Liberals and the NDP, the Greens included a “tax on luxury goods, such as planes and luxury cars” in their platform. No figure or threshold was provided for the tax. In August, the Liberals launched consultations on the luxury tax promised in the party’s 2019 platform and the 2021 budget.

The Greens also repeated a pledge from 2019 to “close stock options tax loopholes that benefit the wealthy.” The Liberals passed legislation in June that imposes a $200,000 annual cap on employee stock option grants taxed effectively at the capital gains rate.

The Green platform also addressed capital gains, saying the party would close what it called “capital gains tax loopholes” that allow people and corporations to “only add half of their capital gains to their taxable income.” The platform did not specify whether or how the capital gains inclusion rate would change.

The NDP has promised to raise the capital gains inclusion rate to 75%.

Other Green promises included a guaranteed livable income, with levels adjusted to regional cost of living; free post-secondary education, at a cost of approximately $10.2 billion annually; cancelling all federally held student loan debt; and regulating the CPP Investment Board “to require divestment of coal, oil and gas shares and ensure that all investments are ethical and promote environmental sustainability.”