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.
Reports published before 2016 have been archived and are available in the Report Archive.