MP Larry Maguire (Brandon – Souris, CPC) requested the PBO to prepare an estimate of the total and projected costs to the federal government in managing the increase in irregular arrivals. This report presents an average unit cost per refugee claimant, based on the costs associated with the federal organizations involved in the asylum process, as well as a sensitivity analysis of future costs.
This report responds to a request to provide the estimated fiscal cost of reducing the federal corporate income tax rate by 1 percentage point per year over 6 years. By the end of 6 years, this presents a combined federal-provincial statutory rate of 20.7%.
This report a status update on Phase 1 of the Government’s Investing in Canada Plan, which was announced in Budget 2016 and intended to provide a short-term economic boost to the economy.
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 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.
This report updates the Parliamentary Budget Officer’s estimates of the financial costs associated with offenders in federal custody. For this analysis the costs associated with correctional interventions and internal services are not included.
Bill C-364 is a private member’s bill that seeks to amend the Canada Elections Act by reducing annual individual political contribution limits while reintroducing public funding for registered political parties through quarterly allowances. There is also a consequential amendment to the Income Tax Act, impacting the amount individuals can claim as tax credits for political contributions. This report estimates the cost of Bill C-364.
The PBO examines provincial carbon pricing regimes to estimate the cost of excluding tax, duty or fee imposed by a province in respect of carbon from the calculation of the GST.
This report responds to a request of Mr. Charlie Angus, the member for Timmins-James Bay, to estimate the costs of upgrading water and wastewater infrastructure on First Nations reserves, in order to eliminate long-term boil water advisories, and to compare these estimates with the actual and planned spending included the announced funding in Budget 2016. PBO estimates the minimum capital investment required to meet actual and future W&WW needs until 2020 at $3.2 billion. PBO’s estimate of the annual operating and maintenance (O&M) needs is $361 million. PBO analysis indicates that the estimated capital and O&M costs are considerably more than the total actual and planned funding.
Bill S-3 amends the Indian Act to address residual discrimination on the basis of sex with respect to eligibility for registration on the Indian Register. This report estimates the cost of Bill S-3.
On July 18, 2017, the Minister of Finance announced consultations on tax planning strategies involving the use of private corporations. This report analyzes potential changes to the taxation of corporate passive investment income, one of the policy proposals put forth as part of the consultations.
Bill C-323 is a private member’s bill that seeks to amend the Income Tax Act to create a 20 per cent tax credit for expenses related to rehabilitating a historic property, and to create a tax deduction for the capital cost of property used in the course of such rehabilitation.
This paper estimates the cost to the federal government of implementing this particular framework for Pharmacare.
Figure 1-3 updated 2017-11-07
The objective of this report is to provide a cost estimate of the Department of National Defence’s (DND) Canadian Surface Combatant (CSC) program.
Bill C-274 was a private member’s bill that sought to facilitate the transfer of small businesses or family farms, or fishing operations, between members of the same family, by amending the Income Tax Act (ITA). It would have allowed owners and buyers in the same family to enjoy the same rights and privileges as those for a transaction between non-related individuals.
The PBO developed a microsimulation model to estimate the fiscal impact of changes to the federal corporate tax system.