Report Archive

Budget 2018: Issues for Parliamentarians

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

Income Sprinkling Using Private Corporations

This report analyzes potential changes to the taxation of dividends paid to family members of the
owners of a Canadian-controlled private corporation (CCPC), one of the policy proposals put forth
as part of the consultations and confirmed in Budget 2018.

Supplementary Estimates (C) 2017-18

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

PBO Work Plan 2018-19

Cost Estimate for Bill C-364: An Act to amend the Canada Elections Act and to make a consequential amendment to another Act (political financing)

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.  

Economic and Fiscal Monitor - January 2018

This report provides an in-year estimate of Canadian gross domestic product in 2017 and the Government of Canada’s budgetary balance in 2017 18, based on data released since our October 2017 Economic and Fiscal Outlook, up to and including 12 January 2018.

PBO and Finance Canada Long-term Projection Comparison

This report provides a comparison of long-term economic and fiscal projections prepared by Finance Canada and PBO in 2017.

Bill C-342 - Cost of Carbon tax deduction from GST

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. 

Budget Sufficiency for First Nations Water and Wastewater Infrastructure

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: Addressing Sex-Based Inequities in Registration

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.

Analysis of Changes to the Taxation of Corporate Passive Investment Income

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. 

Federal Support for Low Income Individuals and Families

Approximately 3.2 million to 5.0 million Canadians have low income.

In 2016, the Government committed to developing a poverty reduction strategy.  To support parliamentarians in their deliberations regarding this strategy, the Parliamentary Budget Officer initiated a census of all existing federal support and services to low income Canadians and vulnerable groups.

Overall, we identified 75 federal initiatives that provide roughly $57 billion of financial support or services to people with low income and other vulnerable groups in 2017-18—55 programs with expenditures of $39.3 billion and 20 tax expenditures that provided $17.5 billion.

Fall Economic Statement 2017: Issues for Parliamentarians

This report identifies key issues arising from the Government’s Fall Economic Statement.

FSR 2017 – Provincial-Territorial Health Care Cost Drivers

The following presents a decomposition of cost drivers for growth in provincial-territorial health care spending.

FINA - Follow-up analysis on "Economic and Fiscal Outlook - October 2017

Follow-up analysis and statement to FINA following 31 October 2017 presentation of PBO report "Economic and Fiscal Outlook - October 2017"  

HESA - Follow-up analysis to "Federal Cost of a National Pharmacare Program"

Follow-up analysis to the costing analysis of "Federal Cost of a National Pharmacare Program".

Supplementary Estimates (B) 2017-18

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

Economic and Fiscal Outlook – October 2017

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

FSR 2017 – Fiscal projection methodology follow-up

This blog post provides follow-up information related to the long-term fiscal projection methodology used in PBO’s 2017 Fiscal Sustainability Report (FSR) that was published on 5 October 2017