[{"label":"Home","url":"https:\/\/www.pbo-dpb.ca\/en"},{"label":"Team","url":"https:\/\/www.pbo-dpb.ca\/en\/staff--equipe","section":{"id":1,"title_en":"About","title_fr":"\u00c0 propos"}},{"label":"Rolande Kpekou Tossou","url":"https:\/\/www.pbo-dpb.ca\/en\/staff--equipe\/rolande-kpekou-tossou","section":{"id":1,"title_en":"About","title_fr":"\u00c0 propos"}}]

Rolande Kpekou Tossou

Analyst

Rolande Kpekou is an Economic analyst with the Office of Parliamentary Budget Officer. Most recently she worked as Senior Economist at the Conference Board of Canada.

Prior joining the Conference Board of Canada, she spent a significant amount of time at the Bank of Canada as Ph.D. Intern, Consultant and Statistical Analyst.

Rolande holds a Ph.D. in Economic from Laval University, and a MSc in Statistics and Econometrics from Toulouse School of Economics.

Latest publications

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This will increase the overall federal corporate income tax rate above this threshold from 15.0 per cent to 16.5 per cent for all taxation years that end after Budget Day 2022. For a taxation year that includes Budget Day, the additional tax is prorated based on the number of days in the taxation year after Budget Day.\n\nThe PBO estimates the total revenue from the Additional Tax on Banks and Life Insurers to be $2.3 billion.","abstract_fr":"Le budget de 2022 pr\u00e9voit une augmentation de 1,5 point de pourcentage du taux d\u2019imposition du revenu des soci\u00e9t\u00e9s sur le revenu imposable des groupes de banques et d\u2019assureurs-vie au-del\u00e0 d\u2019un seuil de 100 millions de dollars. Au-del\u00e0 de ce seuil, le taux f\u00e9d\u00e9ral global d\u2019imposition du revenu des soci\u00e9t\u00e9s passera de 15,0 pour cent \u00e0 16,5 pour cent pour toutes les ann\u00e9es d\u2019imposition se terminant apr\u00e8s le jour du budget de 2022. Dans le cas d\u2019une ann\u00e9e d\u2019imposition comprenant le jour du budget, l\u2019imp\u00f4t suppl\u00e9mentaire est calcul\u00e9 au prorata selon le nombre de jours compris dans l\u2019ann\u00e9e d\u2019imposition apr\u00e8s le jour du budget.\n\nLe DPB estime \u00e0 2,3 milliards de dollars les recettes totales de la taxe suppl\u00e9mentaire aux banques et aux assureurs-vie.","highlights":[]},"bills":[],"bibtex":{"en":"@techreport{PBO-LEG2223013S,\n author={Kpekou Tossou, Rolande and Nicol, Caroline},\n title={Additional Tax on Banks and Life Insurers},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2223013S,\n author={Kpekou Tossou, Rolande and Nicol, Caroline},\n title={Taxe suppl\\\u0027{e}mentaire aux banques et aux assureurs-vie},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2223-014-S","is_published":"2022-09-22T12:57:01.000000Z","release_date":"2022-09-22T13:00:00.000000Z","updated_at":"2022-09-22T12:57:01.000000Z","type":"LEG","internal_id":"LEG-2223-014-S","title_en":"Canada Recovery Dividend","title_fr":"Dividende pour la relance au Canada","slug":"LEG-2223-014-S--canada-recovery-dividend--dividende-relance-canada","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2223-014-S--canada-recovery-dividend--dividende-relance-canada","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2223-014-S--canada-recovery-dividend--dividende-relance-canada"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2223-014-S--canada-recovery-dividend--dividende-relance-canada","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2223-014-S--canada-recovery-dividend--dividende-relance-canada"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/f32c8c959f20ab81f51320b6613b4cb03c712a723270eee3554374dfd8ed64c4"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/07ad9fd932fab276cfad6e1fe1606b4b6d3febc60219fbe7725cab7fa6a0606d"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f0f93a5617abbab7d0cc80539cacdde1fe5ea138e3b59c140fa484bb40cee2a5","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ff79eefb29b8ba525a87c8d46e89bef663d50cc337c2bb3dc895ccd131254f6d","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/20c68f88f1456241c31c356ecc336aa9e8bacaa6f757b84f3fe00439584d5bcd","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8193c939c12957e506b8746485e848ae7923ce807f52e7d859a8406e8d2c031d","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/822d12d46832e9ad99d90e718db6ea823e47f46306c1795ed28d8af4bafde30d","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/dfcac3c316967c86990126138c834bdcc1441f5a71bd024a5e8c9030120e21bd","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/18fc146a33e6e945566fb3c4ddc68c5d8487268b327292ab43633600e06c8730","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c4e14cc6d234d2fd1d0ae18a0ff1a6e3f251292db1cad727cd206d027d22e6a3"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3ccf49498d0ba095b606ef4b894bbcc8d17d06b7ad0a2808bb781901c99d57d8","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4eeaa3ffd6315d1759f525179e0197fe9b83d96f8fb09e07987ce8b1875e0bda","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/eb957ad1e559a6443a5a63fc933f4428c241c27f8c9cd14e7e7365b08ce8f3c2","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/63ea35bf8db4345b642ddf2032c0ec632e99b185e8d6dc7e0a6c6c2e348c7cb9","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/78ce26dd3e71aeacd14aab2211f61d78dce0752875dff0c6f18b6f734407134a","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/dbb4cbacbe9eb406a662e1db45c0012a482348bdc67aec505b16f7935c24ddee","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/49f455b46f793fd85eed81a40c0e9ad81d4ac243b0f33babeedc6b215c33a4e4","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2186bfe22c9b11b97cdc2cec00ec5eb7e9a5b2b4df1d12286ddd9dbb2ee5e30b"}}},"metadata":{"abstract_en":"The Canada Recovery Dividend is a one-time tax on banking and life insurance groups. The amount payable is calculated as 15% of the average Canadian-based taxable income over 2020 and 2021 minus a 1 billion deduction. It will be imposed for the 2022 taxation year and will be paid in equal installments over five years.\n\nIt is to be noted that this definition follows what is laid out in the draft legislation and differs from what was published in Budget 2022. The initially proposed tax base for this measure was the 2021 Canadian-based taxable income instead of the two-year average.\n\nThe PBO estimates the total revenue from the corporate surtax of financial institutions to be $3.0 billion.","abstract_fr":"Le Dividende pour la relance au Canada est un imp\u00f4t ponctuel impos\u00e9 aux groupes de banques et d\u2019assureurs-vie. Le montant \u00e0 payer est calcul\u00e9 comme \u00e9tant 15 % du revenu imposable moyen bas\u00e9 au Canada pour 2020 et 2021, moins une d\u00e9duction de 1 milliard. Celui-ci sera impos\u00e9 pour l\u2019ann\u00e9e d\u2019imposition 2022 et sera payable en montants \u00e9gaux sur cinq ans.\n\nIl est \u00e0 noter que cette d\u00e9finition suit ce qui est pr\u00e9vu dans l\u2019avant-projet de loi et diff\u00e8re de ce qui a \u00e9t\u00e9 publi\u00e9 dans le budget 2022. L\u0027assiette fiscale initialement propos\u00e9e pour cette mesure \u00e9tait le revenu imposable de 2021 bas\u00e9 au Canada au lieu de la moyenne sur deux ans.\n\nLe DPB estime \u00e0 3,0 milliards de dollars les recettes totales de la surtaxe sur les profits des institutions financi\u00e8res.","highlights":[]},"bills":[],"bibtex":{"en":"@techreport{PBO-LEG2223014S,\n author={Kpekou Tossou, Rolande and Nicol, Caroline},\n title={Canada Recovery Dividend},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2223014S,\n author={Kpekou Tossou, Rolande and Nicol, Caroline},\n title={Dividende pour la relance au Canada},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}}