[{"label":"Home","url":"https:\/\/www.pbo-dpb.ca\/en"},{"label":"Parliamentary Business","url":"https:\/\/www.pbo-dpb.ca\/en\/parliamentary-affairs--affaires-parlementaires"},{"label":"Bills","url":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi"},{"label":"44-1","url":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1"},{"label":"An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures","url":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-8"}]
Bill C-8 (44-1)
An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures
{"id":"LEG-2122-027-S","is_published":"2022-01-31T14:00:03.000000Z","release_date":"2022-01-31T14:00:00.000000Z","updated_at":"2022-01-31T14:00:03.000000Z","type":"LEG","internal_id":"LEG-2122-027-S","title_en":"Underused Housing Tax Act","title_fr":"Loi sur la taxe sur les logements sous-utilis\u00e9s","slug":"LEG-2122-027-S--underused-housing-tax-act--loi-taxe-logements-sous-utilises","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-027-S--underused-housing-tax-act--loi-taxe-logements-sous-utilises","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-027-S--underused-housing-tax-act--loi-taxe-logements-sous-utilises"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-027-S--underused-housing-tax-act--loi-taxe-logements-sous-utilises","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-027-S--underused-housing-tax-act--loi-taxe-logements-sous-utilises"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/d9d208503395f09d14045e2fad1e8eb936e18a24972f0aae529fdac47c00656a"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/e7b40d3dde6c61aafdc3f1ce82b246fe18b86d3dac20376c616c7c08a35891f9"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c3ee58e7a2b8027f33efa61100861bccec0206d548e16e020716d2236e1f4968","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/941537ee679d17dd235009d70a324c46c321dc57483f761693c1e2b5110afd29","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4eb1af14140320b253b3d61df5c87e45cdebb0d2967609c6f2c015c634d422f6","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d3d47ef783cfdcc5b749114ffe2ffdc0e745505b8169066b8175042620a177ed","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/370f33e5467395b8a9ff256230b4208ebfaeff786cee9027ded4009f3eb9c29c","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4a0ff016c12dc78406b6aa600b2fe2075f096594237f56449220da59ccf43f49","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a27be879c595dcd8b6ace449b500c74bf5f7a10fac917a5c44408fa2de78eec8","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/94e393bcfeddf1ab782843f249168d3fa6d1dc7d181fd3231b885f98aa3dd901"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/036aaf9b1e50b716a809a5545935a97ec10c2eb5a7f70feb0730ad9ddc56e250","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c77f1a7e8993456c6a5550360b94e0ef635e60c4e8de46fcc845b0b43be4bcb5","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/07e61c02d46917715b0b558f29fe6b10deee58849cbbd1cd0e4e0864021d6b4f","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c477119554da239278ed1ba1363746778e493c1988ba27c6f9771f00bb7328e3","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c59d5f9f163cda32738682ab242e0d1b747d46a03b35dae671303403a6fb05bf","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/507999a198990f00cced2455a5a4ee29b3f93ea41e4b92f3115dd3185b31644e","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6fddb8d9dd2b9b757f82cfd907da4a73377028f9da80a8ca4f3c38e3e0ab0822","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3cc40b047d92308a26b4f1eaf667cc61f713be07f121ae74e773165fe0a57e05"}}},"metadata":{"abstract_en":"Pursuant to Bill C-8, the Underused Housing Tax Act would implement a 1 percent tax on the value of dwellings owned by non-resident, non-Canadians that are considered to be vacant or underused.\n\nSeveral exemptions apply. Notably, properties that are the primary place of residence for the owner, owners\u2019 common-law partner or owners\u2019 children. In addition, vacation\/recreational properties are also excluded.\n\nThe new measure will take effect on January 1, 2022.","abstract_fr":"Aux termes du projet de loi C-8, la Loi sur la taxe sur les logements sous-utilis\u00e9s ferait appliquer une taxe de 1 % sur la valeur des habitations appartenant \u00e0 des non-Canadiens non r\u00e9sidents et \u00e9tant consid\u00e9r\u00e9es comme vacantes ou sous-utilis\u00e9es.\n\nPlusieurs exemptions s\u2019appliquent. Notamment l\u2019immeuble constituant le lieu de r\u00e9sidence habituelle du propri\u00e9taire, de son conjoint de fait ou de ses enfants. Les immeubles r\u00e9cr\u00e9atifs ou de vacances sont aussi exclus.\n\nLes nouvelles mesures entreront en vigueur le 1er janvier 2022.","highlights":[]},"bills":[{"id":258,"created_at":"2021-12-16T06:00:08-05:00","updated_at":"2022-02-01T09:00:05-05:00","legisid":"44_1_C-8","parliament":44,"session":1,"prefix":"C","number":8,"title_en":"An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures","title_fr":"Loi portant ex\u00e9cution de certaines dispositions de la mise \u00e0 jour \u00e9conomique et budg\u00e9taire d\u00e9pos\u00e9e au Parlement le 14 d\u00e9cembre 2021 et mettant en oeuvre d\u0027autres mesures","bill_num":"C-8","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-8","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-8"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/44-1\/C-8","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/44-1\/c-8"}},"pivot":{"publication_id":643,"bill_id":258}}],"bibtex":{"en":"@techreport{PBO-LEG2122027S,\n author={Jacques, Jason and Perrault, Louis},\n title={Underused Housing Tax Act},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2122027S,\n author={Jacques, Jason and Perrault, Louis},\n title={Loi sur la taxe sur les logements sous-utilis\\\u0027{e}s},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2122-030-S","is_published":"2022-02-01T14:00:05.000000Z","release_date":"2022-02-01T14:00:00.000000Z","updated_at":"2022-02-01T14:00:05.000000Z","type":"LEG","internal_id":"LEG-2122-030-S","title_en":"Small Business Air Quality Improvement Tax Credit","title_fr":"Cr\u00e9dit d\u2019imp\u00f4t pour petites entreprises pour l\u2019am\u00e9lioration de la qualit\u00e9 de l\u2019air","slug":"LEG-2122-030-S--small-business-air-quality-improvement-tax-credit--credit-impot-petites-entreprises-amelioration-qualite-air","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-030-S--small-business-air-quality-improvement-tax-credit--credit-impot-petites-entreprises-amelioration-qualite-air","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-030-S--small-business-air-quality-improvement-tax-credit--credit-impot-petites-entreprises-amelioration-qualite-air"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-030-S--small-business-air-quality-improvement-tax-credit--credit-impot-petites-entreprises-amelioration-qualite-air","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-030-S--small-business-air-quality-improvement-tax-credit--credit-impot-petites-entreprises-amelioration-qualite-air"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/d7c6dba189044071e8ddd7cbed6ec4a86e7644590c16a127c766917fc8098fc3"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/6914a7c4fc814290622b35b346dba5edc3a0b082b6ff01a2e3235ed51225e011"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a36750b3c60584460332f5ad06d88277ec9942610dcb032b2eb9eeb7db65ad7c","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a069bd86103d368e91ec6db597e61c29ac169de71d108576cce94ab78ea1bc00","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/72c7f76a95bdba1a605ca5f1b8aeb87bfd5ecd82e16d6082e3210b43d40ce38f","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0266da40955a468ccb21388755c902aaf5f07b5725f1c2023379ef82fcb5e46d","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/681aa62077daaee3e9c3eb1706e9110a6f4f2dd822490a51fd6a3f3929f6979b","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/478ee152db6a0a1dad535050ff5eeb1393e9c15224509ba8416a5d032c9d0950","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ccdaafd65aab2d5bba9881774438747d6d7c27aa0eedf32b0b53dc1934e78271","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/27d7b5f2d5c899b160335d52861b6f373782d2b3ec047a458edf2fc9636f34eb"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/790543f5ab2796469c1a4163f9502c4954ba3a307881e63cd91b166229cee009","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/bae0359d2b65c0730f3352e2cb17ddf4987516565fd814e821f29d51ffca33bc","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/974803f60e5fc10fec3dd14e1e9f1b69a34d96c1342ff56420f639665858818d","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fa4f6f5b0378f0e0b30866a52211fba3db433ff82a8b96d7a427f889bf06350d","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b59d3f0959e90f3304008d7d5e96130ee08050b6f4f7e018aaf68f9a59826c70","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fbd119d5df4597faf97085aa41d3dc8a863dc3b8d79871e261c1ff4db4116b54","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f8c425036f2923816da6ebd9dc4df914d654060c5be51a907543e3e24cbc6bb6","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4141103951085ad55db47c9f873f3b6870d4687ad633aaeb226e65428dc33e5c"}}},"metadata":{"abstract_en":"Pursuant to Bill C-8, the Small Business Air Quality Improvement Tax Credit would provide a 25% refundable tax credit for installation or upgrade of ventilation and air filtration systems. \n\nEligible claimants are sole proprietors and Canadian Controlled Private Corporations (CCPCs) with less than $15 million in taxable capital (or partnerships, where one of the partners is an eligible claimant). Entities can claim up to $10,000 in eligible expenses for each location, up to a maximum of 5 locations. \n\nThe temporary tax credit would be available for qualifying expenditures made between September 1, 2021 and December 31, 2022.","abstract_fr":"Le cr\u00e9dit d\u2019imp\u00f4t pour petites entreprises pour l\u2019am\u00e9lioration de la qualit\u00e9 de l\u2019air que pr\u00e9voit le projet de loi C-8 serait un cr\u00e9dit d\u2019imp\u00f4t remboursable de 25 % pour l\u2019installation ou la modernisation de syst\u00e8mes de ventilation et de filtration de l\u2019air. \n\nLes demandeurs admissibles sont les entreprises individuelles et les soci\u00e9t\u00e9s priv\u00e9es sous contr\u00f4le canadien (SPCC) ayant un capital imposable inf\u00e9rieur \u00e0 15 millions de dollars (ou les soci\u00e9t\u00e9s de personnes dont l\u2019un des associ\u00e9s est un demandeur admissible). Les d\u00e9penses admissibles des entit\u00e9s seraient limit\u00e9es \u00e0 un maximum de 10 000 $ par emplacement et \u00e0 un maximum de cinq emplacements. \n\nCe cr\u00e9dit d\u2019imp\u00f4t provisoire vise les d\u00e9penses admissibles engag\u00e9es entre le 1er septembre 2021 et le 31 d\u00e9cembre 2022.","highlights":[]},"bills":[{"id":258,"created_at":"2021-12-16T06:00:08-05:00","updated_at":"2022-02-01T09:00:05-05:00","legisid":"44_1_C-8","parliament":44,"session":1,"prefix":"C","number":8,"title_en":"An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures","title_fr":"Loi portant ex\u00e9cution de certaines dispositions de la mise \u00e0 jour \u00e9conomique et budg\u00e9taire d\u00e9pos\u00e9e au Parlement le 14 d\u00e9cembre 2021 et mettant en oeuvre d\u0027autres mesures","bill_num":"C-8","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-8","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-8"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/44-1\/C-8","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/44-1\/c-8"}},"pivot":{"publication_id":648,"bill_id":258}}],"bibtex":{"en":"@techreport{PBO-LEG2122030S,\n author={Jacques, Jason},\n title={Small Business Air Quality Improvement Tax Credit},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2122030S,\n author={Jacques, Jason},\n title={Cr\\\u0027{e}dit d\u2019imp\\^{o}t pour petites entreprises pour l\u2019am\\\u0027{e}lioration de la qualit\\\u0027{e} de l\u2019air},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2122-026-S","is_published":"2022-01-31T14:00:03.000000Z","release_date":"2022-01-31T14:00:00.000000Z","updated_at":"2022-01-31T14:00:03.000000Z","type":"LEG","internal_id":"LEG-2122-026-S","title_en":"Enhancing the Eligible Educator School Supply Tax Credit","title_fr":"Bonifier le cr\u00e9dit d\u2019imp\u00f4t pour fournitures scolaires d\u2019\u00e9ducateur admissible","slug":"LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/88ee046f87f6ab7c3851b57cbcf6c98df13bf89b2e24d95f3d70481884faf6b5"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/89379a5cf374f490571bddd9d87b9af24bab0b5e24862345ae9aab10132e38a3"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a3f5d780392e9f81bd21521ae59ca35b6d712ebd465853ca2a4a435c4fb4a696","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/25f30257df7a09e24a06585c957952615ae3453a2f74f9622b84e7f72ed2e0cc","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/265693261c7bfeb4ed5f2b92f606464459d047c8d84d230b9009e5d58a2b7bb9","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7f000c2676955f565ab4d195f1675b3705eeef750ead30ac6795af3612db4056","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ddbb862d8109e393530ceccb39cfa3b587290fc3d3fd5a8acbc75e117aa9bffa","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/035a71adef8b687fc51ed5580572b595066722d1ab47034ada528db411ea284f","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a04f7dd0c9716d35fe7d3ab76dbc2c5a5aa6425e86362499871c04f7314323c1","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b1ec88b2edb9e40552feee685cd9b203df3ef5c1b35b7af9d7840aa551615574"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/53886e5de7f0644a39d314de1c64c12a2285e91629ac54b39ffe6f191ac152bd","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/209f9c08d13ea1cbd9142c4fbc4aa82153a5c39478ad4c0db140dc5726f49647","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5596016855af021a8bac80d9651a11aa7ea6b8d9f56299b7ec65642087913ba9","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/abfbfc4c83f7868c3ff1a66466e064c5e6bdd9806560986800098147df843c56","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ce7aef12edcc3a3e07b70f56cc8c727df109dc65cd2b7a57d60bae6c5558458f","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2654f8f5bfb22f318c7c020c5fa02d5b6cf1b44c31c9d0784c5df03df6153227","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9b7172da1cdf4b3f74c3d519a61ff8fe5ed5d69af126111c288dd24bcc23377e","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/673c7dbf74a2350e38b2929689c57ee69529aa36b66214748385c9291a6ef73a"}}},"metadata":{"abstract_en":"Pursuant to Bill C-8, the Eligible Educator School Supply Tax Credit rate will be increased from 15% to 25%. This rate will still apply to eligible teaching supplies expenses of up to $1,000 and the credit will remain refundable. The definition of eligible teaching supplies will be modified to include technological devices and the requirement that the supplies must be used in school will be waived.\n\nThis measure would apply to the 2021 and subsequent taxation years.","abstract_fr":"En vertu du projet de loi C-8, le cr\u00e9dit d\u2019imp\u00f4t pour fournitures scolaires d\u2019\u00e9ducateur admissible passera de 15 % \u00e0 25 %. Ce taux s\u2019appliquera toujours aux d\u00e9penses admissibles de fournitures d\u2019enseignement jusqu\u2019\u00e0 concurrence de 1 000 $ et le cr\u00e9dit restera remboursable. La d\u00e9finition des fournitures d\u2019enseignement admissibles sera modifi\u00e9e pour inclure les appareils technologiques, et l\u2019exigence selon laquelle les fournitures doivent \u00eatre utilis\u00e9es \u00e0 l\u2019\u00e9cole sera \u00e9limin\u00e9e.\n\nCette mesure s\u2019appliquerait aux ann\u00e9es d\u2019imposition 2021 et suivantes.","highlights":[]},"bills":[{"id":258,"created_at":"2021-12-16T06:00:08-05:00","updated_at":"2022-02-01T09:00:05-05:00","legisid":"44_1_C-8","parliament":44,"session":1,"prefix":"C","number":8,"title_en":"An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures","title_fr":"Loi portant ex\u00e9cution de certaines dispositions de la mise \u00e0 jour \u00e9conomique et budg\u00e9taire d\u00e9pos\u00e9e au Parlement le 14 d\u00e9cembre 2021 et mettant en oeuvre d\u0027autres mesures","bill_num":"C-8","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-8","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-8"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/44-1\/C-8","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/44-1\/c-8"}},"pivot":{"publication_id":645,"bill_id":258}}],"bibtex":{"en":"@techreport{PBO-LEG2122026S,\n author={Bernier, Govindadeva and Jacques, Jason},\n title={Enhancing the Eligible Educator School Supply Tax Credit},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2122026S,\n author={Bernier, Govindadeva and Jacques, Jason},\n title={Bonifier le cr\\\u0027{e}dit d\u2019imp\\^{o}t pour fournitures scolaires d\u2019\\\u0027{e}ducateur admissible},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}}
