The PBO has prepared an estimate of the fiscal impact of including employer-paid health benefits in an individual’s taxable income.
This report provides additional detail related to the economic impact of the carbon pricing levy presented in PBO’s April 2018 Economic and Fiscal Outlook.
Consistent with PBO’s mandate, this report estimates the net fiscal cost resulting from an implementation of a private member’s bill, Bill C-394 which amends the Income Tax Act to establish a tax credit with respect to maternal and parental benefits, and would "provide a tax credit that would offset any taxes owing on their maternity and parental leave."
This note examines the federal government’s Expenditure Plan and Main Estimates for 2018-19, which supports the second appropriation bill that will seek Parliament’s approval of $112.9 billion.
This report pulls together a number of databases so as to estimate the cost of recent regulatory changes governing patented pharmaceuticals. It compares the cost of patented innovative medicines with that of non-patented prescription medicines. That comparison is then used to make inferences regarding the annual cost of prolonging market exclusivity for a class of drugs similar to patented innovative medicines.
Consistent with the Parliamentary Budget Officer’s legislated mandate, this report provides PBO’s economic and fiscal outlook.
Recent changes to the Financial Administration Act require the Government of Canada to seek parliamentary approval to borrow in debt markets. The Government has done so with the Borrowing Authority Act, which came into force on 23 November 2017.
This report was prepared to address two areas of confusion that have arisen in committees and debates following Budget 2018:
On September 21, 2017, the
This report responds to a request of Mr. Pierre Poilievre (Carleton–CPC) to estimate the cost of establishing a guaranteed basic income program at the national level. PBO takes the policy parameters of Ontario’s basic income pilot project and applies them across the country to estimate the cost of a guaranteed basic income (GBI), and then compares the estimated cost to the current federal support for low income. The annual gross cost of expanding the Ontario Basic Income Pilot across the country would amount to an estimated $76.0 billion in 2018-2019. By 2022-2023, it would reach nearly $79.5 billion.
This report provides status report on Phase 1 of the Government’s New Infrastructure Plan, which was announced in Budget 2016 and intended to stimulate economic growth over the short-term.
|Taxation of employer-provided health-benefits - Revised June 1, 2018||24 May 2018||Costing|
|The Impact of a Pan-Canadian Carbon Pricing Levy on PBO’s GDP Projection||22 May 2018||Costing|
|Cost Estimate for Bill C-394: An Act to amend the Income Tax Act (parenting tax credit)||10 May 2018||Costing|
|The Government’s Expenditure Plan and Main Estimates 2018-19||1 May 2018||Estimates|
|Patent restoration and the cost of pharmaceuticals||26 April 2018||None|
|The Borrowing Authority Act and Measures of Federal Debt||23 April 2018||National Finance|
|Economic and Fiscal Outlook – April 2018||23 April 2018||National Finance|
|Costing Budget 2018 Measures||23 April 2018||Costing|
|Costing a National Guaranteed Basic Income Using the Ontario Basic Income Model||17 April 2018||Costing|
|Status Report on Phase 1 of the New Infrastructure Plan||29 March 2018||Economy|
|Update on Costs of Incarceration||22 March 2018||Costing|
|Federal Financial Support to Provinces and Territories: A long-term Scenario Analysis||20 March 2018||National Finance|
|Federal Personnel Spending: Past and future trends||20 March 2018||National Finance|
|Budget 2018: Issues for Parliamentarians||15 March 2018||Estimates|
|Income Sprinkling Using Private Corporations||8 March 2018||Costing|
|Supplementary Estimates (C )2017-18||26 February 2018||Estimates|
|Cost Estimate for Bill C-364: An Act to amend the Canada Elections Act and to make a consequential amendment to another Act (political financing)||30 January 2018||Costing|
|Economic and Fiscal Monitor - January 2018||23 January 2018||None|
|PBO and Finance Canada Long-term Projection Comparison||23 January 2018||None|
|“Bill C-342 - Cost of carbon pricing deduction from GST”||12 December 2017||Costing|
|Budget Sufficiency for First Nations Water and Wastewater Infrastructure||7 December 2017||Costing|
|Bill S-3: Addressing sex based inequities in Indian registration||5 December 2017||Costing|
|Analysis of Changes to the Taxation of Corporate Passive Investment Income||23 November 2017||Costing|
|Federal Support for Low Income Individuals and Families||21 November 2017||National Finance|
|Fall Economic Statement 2017: Issues for Parliamentarians||21 November 2017||Economy|