All Reports

Costing 2018 Fall Economic Statement and Off-Cycle Measures

In preparation of the upcoming 2019 federal general election, PBO used the 2018 Fall Economic Statement as an opportunity to assess its existing capacity to cost a variety of policy initiatives within a short period of time.

PBO and Finance Canada Long-term Projection Comparison

Consistent with the PBO's legislated mandate, this report provides a comparison of long-term economic and fiscal projections prepared by Finance Canada and PBO in 2018.

Fall Economic Statement 2018: Issues for Parliamentarians

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.

Costing Irregular Migration across Canada's Southern Border

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.

Cost Estimate of a Reduction in the Federal Corporate Income Tax Rate

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%.

Supplementary Estimates (A) 2018-19

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.

The Strategic Personnel Generation Model (SPGM) Version 1.0

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.

Economic and Fiscal Outlook - October 2018 - Revised Oct. 31, 2018

Consistent with the Parliamentary Budget Officer’s legislated mandate, this report provides PBO’s economic and fiscal outlook.

Labour Market Assessment - 2018

This report provides parliamentarians with an assessment of the state of Canada’s labour market. It examines labour market indicators relative to their trend estimates, and looks at wage inequality at the national level, as well as across provinces and by gender.

Cost Estimate for Motion M-141: Amending the Employment Insurance Act

This report estimates the increase in Employment Insurance (EI) benefits payable following the implementation of private member’s motion M-141. This motion amends section 55 of the Employment Insurance Act to allow spouses of (i) military personnel and (ii) foreign service personnel to qualify for Employment Insurance while posted outside of Canada.

Fiscal Sustainability Report 2018

This report provides PBO’s assessment of the sustainability of government finances over the long term for the federal government, subnational governments and public pension plans.

Status Report on Phase 1 of the Investing in Canada Plan

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.

PBO's Approach to Measuring Potential GDP

This report describes PBO’s approach to measuring potential GDP.

Extended April 2018 Economic and Fiscal Outlook

In preparation for the financial costing of election campaign proposals in 2019, the PBO is taking this opportunity to produce an extended outlook and line-item costing. The PBO encourages parliamentarians and their political parties to provide feedback regarding this initiative.

2017-18 Report on the Activities of the Office of the Parliamentary Budget Officer

2017-18 Report on the Activities of the Office of the Parliamentary Budget Officer

Taxation of employer-provided health-benefits - Report revised June 1, 2018

The PBO has prepared an estimate of the fiscal impact of including employer-paid health benefits in an individual’s taxable income.

The Impact of a Pan-Canadian Carbon Pricing Levy on PBO’s GDP Projection

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.

Cost Estimate for Bill C-394: An Act to amend the Income Tax Act (parenting tax credit)

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."

The Government’s Expenditure Plan and Main Estimates 2018-19

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.

Patent restoration and the cost of pharmaceuticals

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.