Archive: June, 2019

The Cost of Canada’s Surface Combatants: 2019 Update

This report provides an updated cost estimate of the Canadian Surface Combatant (CSC) program from the 2017 PBO report, “The Cost of Canada’s Surface Combatants.”

Public debt charges calculator

Within the framework of the next electoral campaign, the PBO developed a tool that estimates the interest charges from one or more electoral proposal.

Preliminary Findings on International Taxation

This report presents PBO findings on international taxation, in response to Senator E. Percy Downe’s request to the Parliamentary Budget Officer in 2012.

Election Proposal Costing Baseline

This report provides PBO’s economic and fiscal baseline projection for the 2019 election proposal costing period.

Cost Estimate of Full Expensing for Depreciable Property

In response to a request from a member of Parliament, the PBO has prepared a cost estimate of the federal government introducing 100% expensing to match the recent U.S. tax change in the Tax Cuts and Jobs Act (TCJA). The cost estimate is based on 100% expensing for eligible property from 2019 to 2023, which is then phased-out and reduced by 20% per year beginning in 2024.

Federal Program Spending on Housing Affordability

This report is intended to help parliamentarians understand federal program spending on housing affordability.

Closing the gap: carbon pricing for the Paris target (Revised June 20, 2019)

This report provides an estimate of the additional carbon price that would be needed to achieve Canada’s greenhouse gas emissions target in 2030 under the Paris Agreement, as well as an estimate of the corresponding impact on the Canadian economy.

Analysis of Active versus Passive Management of Canadian Public Pension Plans

The purpose of the report is to provide analysis on the performance of actively managed federal public pension funds, specifically the funds managed by the Canada Pension Plan Investment Board (CPPIB) and the Public Sector Pension Investment Board (PSPIB), and to compare the returns to that of a passive management strategy.

Canada’s purchase of the Trans-Mountain Pipeline: Financial and Economic Considerations – Updated CDEV Financial Reporting

In May 2019, the Canada Development Investment Corporation (CDEV) published its 2018 Annual Report and 2019 First Quarter Report. PBO examined the most recent current operating results of the existing Trans Mountain Pipeline (TMP) system and the newly published sensitivity analysis of goodwill impairment.