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

This report is a response to a motion adopted by the House of Commons Standing Committee on Finance to estimate the financial cost of private Members’ bills and motions on the Order of Precedence in the House of Commons. Motion M-230 was placed on the Order of Precedence on 11 April 2019 and states that the government should remove the Goods and Services Tax (GST) from home energy bills.

This note examines the federal government’s Expenditure Plan and Main Estimates for 2019-20, which supports the second appropriation bill that will seek Parliament’s approval of $125.7 billion.

This report provides ex post (after the fact) estimates of the fiscal impact of the middle class tax cut in tax years 2015 and 2016.

This note presents a detailed analysis of the Government’s second supplementary estimates for the 2018-19 fiscal year, which seeks Parliament’s approval of $2.5 billion.

To assist parliamentarians in their pre-budget deliberations, this report identifies key issues arising from the Government’s Fall Economic Statement published on 21 November 2018.

This note presents a detailed analysis of the Government’s first supplementary estimates for the 2018-19 fiscal year, which seeks Parliament’s approval of $7.5 billion.

This note provides a technical description of a “personnel generation” model that estimates, and forecasts costs associated with, increases in military personnel.  Personnel generation is central to military organizations; it is the first modelled within PBO’s family of tools designed to assess the overall defence portfolio.

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.

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.

To assist parliamentarians in their budget deliberations, this report highlights key issues arising from Budget 2018.

This note presents detailed analysis of the third supplement to the Government’s Main Estimates for the 2017-18 fiscal year.

This note presents a detailed analysis of the Government’s second supplementary estimates for the 2017-18 fiscal year.

This report reviews recent developments in household finances and assesses prospects for financial vulnerability over the medium term based on PBO’s April 2017 Economic and Fiscal Outlook.

This note tracks the implementation of Budget 2016 spending and tax measures in the fiscal year 2016-17.

This note presents a detailed analysis of the Government’s first supplementary estimates for the 2017-18 fiscal year.

This note examines the federal government’s Expenditure Plan and Main Estimates for 2017-18, which supports the first two appropriation bills that will seek Parliament’s approval for $102 billion.

This note presents detailed analysis of the third supplement to the Government’s Main Estimates for the 2016-17 fiscal year.

This report analyzes the Government’s New Infrastructure Plan (NIP) announced through the 2016 Federal Budget and its 2016 Fall Economic Statement.  This analysis is designed to assist parliamentarians in understanding program outcomes and potential risks to those outcomes.