{"id":"LEG-2324-019-S","is_published":"2024-01-23T13:57:09.000000Z","release_date":"2024-01-23T14:00:00.000000Z","updated_at":"2024-01-23T13:57:09.000000Z","type":"LEG","internal_id":"LEG-2324-019-S","title_en":"Eliminating the Goods and Services Tax in respect of carbon pricing","title_fr":"\u00c9limination de la taxe sur les produits et services relativement \u00e0 la tarification du carbone","slug":"LEG-2324-019-S--eliminating-goods-services-tax-in-respect-carbon-pricing--elimination-taxe-produits-services-relativement-tarification-carbone","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2324-019-S--eliminating-goods-services-tax-in-respect-carbon-pricing--elimination-taxe-produits-services-relativement-tarification-carbone","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2324-019-S--eliminating-goods-services-tax-in-respect-carbon-pricing--elimination-taxe-produits-services-relativement-tarification-carbone"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2324-019-S--eliminating-goods-services-tax-in-respect-carbon-pricing--elimination-taxe-produits-services-relativement-tarification-carbone","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2324-019-S--eliminating-goods-services-tax-in-respect-carbon-pricing--elimination-taxe-produits-services-relativement-tarification-carbone"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/1b5bbf2ff3bc715306640c0b0ac2ce74fe93e5fd553b98c8441b5333e7c8a265"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/56f17b51200a884c61e0f2f1c8d6d16b63b6678b39483b5abc21adb2a65e9f3d"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8db69af8dc243bf83d48a86c947ddea8606883da124f07416389c4d2cc55609e","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0708e6b4f6746be9c49269869fc98f3a1955ac73b68325ba191d14e015955549","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f65ef445c0976fb7fc777494285209a8c1954cf1c327bc7730371643c1abdc42","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/30cc0df711f76602bce57bd7272faca7f53f6b9717aaf7c87b08d9b66cffa014","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e959085eaf64d439c380548f448e847cf83c6298dff692ed3f3bc93bb1ba5044","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a78a35756895f6051660c02af2d98a0b7f21d55a69f742254bcca459c0fc2dfd","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9a095fd0ce88fb4747cf6f22b9c276766407c1c2fab25b23916693cc76acf52d","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/510c8339de92e9257cc53bd9d3dd47f69af7035eb05d2f40424320edfe0719bf"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f3e9ce9e2af5ad62ae2a018bae714c3cdf8fec0d1a86bbfc20f7be32e4d43e1e","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d4786bc4c6697459da2b1398f1e6aa30a9e891d52f41f24e607a82d2a80761e6","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8271962993ab63e6e0bde85d62f1278839203d44b412e2cbd04df9665ac09826","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9553ea7457a342fa03d37d7eaa36d194e834df78c5e90836482beb346a0b2d0e","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8cce1c9d23b3e08f75da24f790f8f9951acd5fefbae0146fba67ccd9973b94cc","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/79186b62c88aca15062843b5dd973a468b3e976837f63bac60b0c5dfc1b9e86f","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/27087c5ba301a2b8d74d8fffb89a2ae9845de8a1c8b909fe4c199f2cef2c537f","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e7fbc54b97d9a8ecda31176f138e31f87f1c6d3ea802d6a78a8afa7f7a84a093"}}},"metadata":{"abstract_en":"Bill C-358 proposes to amend the Excise Tax Act to eliminate the Goods and Services Tax (GST) in respect of carbon pricing. The Bill would remove the GST that would be paid: a) on any tax, duty or fee imposed under the Greenhouse Gas Pollution Pricing Act, such as the fuel charge and the Output-Based Pricing System (OBPS); b) on any provincial levy imposed in respect of carbon pricing, such as the cap-and-trade system in Quebec or carbon tax in British Columbia.","abstract_fr":"Le projet de loi C-358 propose de modifier la Loi sur la taxe d\u2019accise afin d\u2019\u00e9liminer la taxe sur les produits et services (TPS) relativement \u00e0 la tarification du carbone. La loi abolirait la TPS \u00e0 payer sur : a) les frais, droits ou taxes impos\u00e9s en application de la Loi sur la tarification de la pollution caus\u00e9e par les gaz \u00e0 effet de serre, tels que la redevance sur les combustibles et le syst\u00e8me de tarification fond\u00e9 sur le rendement (STFR); b) tout pr\u00e9l\u00e8vement provincial impos\u00e9 relativement au carbone, comme le syst\u00e8me de plafonnement et d\u2019\u00e9change de droits d\u2019\u00e9mission au Qu\u00e9bec ou la taxe sur le carbone en Colombie-Britannique.","highlights":[]},"bills":[{"id":508,"created_at":"2023-10-05T06:00:08-04:00","updated_at":"2024-01-23T08:57:18-05:00","legisid":"44_1_C-358","parliament":44,"session":1,"prefix":"C","number":358,"title_en":"An Act to amend the Excise Tax Act (carbon pollution pricing)","title_fr":"Loi modifiant la Loi sur la taxe d\u2019accise (tarification de la pollution par le carbone)","bill_num":"C-358","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-358","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-358"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/44-1\/C-358","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/44-1\/c-358"}},"pivot":{"publication_id":780,"bill_id":508}}],"bibtex":{"en":"@techreport{PBO-LEG2324019S,\n author={Ammar, Nasreddine and Laurin, Marianne},\n title={Eliminating the Goods and Services Tax in respect of carbon pricing},\n institution={The Office of the Parliamentary Budget Officer},\n year=2024,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2324019S,\n author={Ammar, Nasreddine and Laurin, Marianne},\n title={\\\u0027{E}limination de la taxe sur les produits et services relativement \\`{a} la tarification du carbone},\n institution={Bureau du directeur parlementaire du budget},\n year=2024,\n \n address = \u0022Ottawa, ON\u0022\n}"}}
