[{"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":"Ulysse Robert-Lacroix","url":"https:\/\/www.pbo-dpb.ca\/en\/staff--equipe\/ulysse-robert-lacroix","section":{"id":1,"title_en":"About","title_fr":"\u00c0 propos"}}]

Ulysse Robert-Lacroix

Analyst

Ulysse Robert-Lacroix is an analyst with the Office of the Parliamentary Budget Officer. Ulysse holds a BSc in Economics from the University of Sherbrooke and an MSc in Economics from the University of Ottawa.

Prior to joining the PBO, Ulysse was a research assistant for the Research Chair in Taxation and Public Finance at the University of Sherbrooke.

Latest publications

{"id":"LEG-2425-002-S","is_published":"2024-04-23T12:57:07.000000Z","release_date":"2024-04-23T13:00:00.000000Z","updated_at":"2024-04-23T12:57:07.000000Z","type":"LEG","internal_id":"LEG-2425-002-S","title_en":"Supporting Employee Ownership Trusts","title_fr":"Appui aux fiducies collectives d\u2019employ\u00e9s","slug":"LEG-2425-002-S--supporting-employee-ownership-trusts--appui-fiducies-collectives-employes","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2425-002-S--supporting-employee-ownership-trusts--appui-fiducies-collectives-employes","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2425-002-S--supporting-employee-ownership-trusts--appui-fiducies-collectives-employes"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2425-002-S--supporting-employee-ownership-trusts--appui-fiducies-collectives-employes","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2425-002-S--supporting-employee-ownership-trusts--appui-fiducies-collectives-employes"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/b250c688fbf2848d97d82d98e6a736dcaeef8ba468d1d7428f2291e9485e4035"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/e6834e0bfe6e79e6df9c13ca3f3ae0a8f96c5d56e71e670327af115b0b174a07"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/91f805f1505a6084d8449b14184575df43c024dc192bf21ef279cdfaaa798e5d","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a5af76080cf52f6605404b82962d99ba6fff6b48a0dad5895d3451c1b7c23354","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3c4a427b2d71afc6cc214ac68293e839192f2089450812794ac2826c48df4ac4","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/70693ab89fce8bd608c1c71fe3d2a56381e516bfbca21766a3e5cd25cafa6459","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a70caf7104bf0d0df1a2f400b345118276140f21caf68ea43e383b689a62924f","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/251f52da23ed95f52eb5139233f02445055bba34652c08e083c50c0de47f2fcf","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7464069fd8d0a39f060cc2ec66725f7ef6e79972f7ed67dd2990fb895e69b1bf","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/be1e259ca66eb7e71a934dfe728b3f86e8dc7cd1b3756342f67741b50b167908"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1ad3107513dd1bfcaa54bf9c60534e997377ba39dafffd995800a3d036de3b75","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/25a0ee0f6e473021ef96166954dbaafb1f81ad1052d97e8b65ec9e889cad2cf8","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ee38983f34dd943e3e5465cf0143e864b7c6481feb0f9ef1d0d7a4ee098fac95","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0f8537a3b29ea311ba5d5719f6b617911866d8b91c5afa21559737571c6f68f0","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0eb4be74cc8833f72e2f666e12347510f6d11ee47db1c87d2b1263dec6f88ce3","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5031a61ead491ad37591a5e1ab198616655e38a4a8faf6dbc7ea06c7029d398b","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ec273d9b0f4ad94e139b2f0fc0b882867ae12dc65f760c38351ee7d1a9fd188d","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5bab9675f91051a4b07766d7f78792c40ffa43db1ae0c7c0a6b4f919add061e7"}}},"metadata":{"abstract_en":"As initially proposed in Budget 2022, the government introduced tax rules for the creation of employee ownership trusts (EOT) in Budget 2023 to give business owners an alternative succession option. In response to stakeholder feedback, Fall Economic Statement (FES) 2023 proposes to temporarily exempt up to $10 million in capital gains realised on the sale of a private business to an EOT from taxation in the 2024, 2025 and 2026 tax years.\n\nFurther, Budget 2024 proposes changes to capital gains taxation that will impact the amount of capital gains a business owner could exempt following the sale of their private business to an EOT.","abstract_fr":"D\u2019abord propos\u00e9 dans le budget de 2022, le gouvernement a introduit de nouvelles r\u00e8gles fiscales pour la cr\u00e9ation de fiducies collectives des employ\u00e9s (FCE) dans le budget de 2023, afin de donner aux propri\u00e9taires d\u2019entreprises une alternative pour la succession. Afin de tenir compte des avis des parties prenantes, le gouvernement propose dans l\u2019\u00c9nonc\u00e9 \u00e9conomique de l\u2019automne (EEA) 2023 d\u2019exon\u00e9rer temporairement, jusqu\u2019\u00e0 concurrence de 10 millions de dollars, l\u2019imp\u00f4t sur les gains en capital r\u00e9alis\u00e9s sur la vente d\u2019une entreprise priv\u00e9e \u00e0 une FCE au cours des ann\u00e9es fiscales 2024, 2025 et 2026.\n\nDe plus, le budget de 2024 propose des modifications \u00e0 l\u0027imposition des gains en capital qui auront une incidence sur le montant des gains en capital qu\u0027un propri\u00e9taire d\u0027entreprise pourrait exempter \u00e0 la suite de la vente de son entreprise priv\u00e9e \u00e0 une FCE.","highlights":[]},"bills":[],"bibtex":{"en":"@techreport{PBO-LEG2425002S,\n author={Behrend, Robert and Robert-Lacroix, Ulysse},\n title={Supporting Employee Ownership Trusts},\n institution={The Office of the Parliamentary Budget Officer},\n year=2024,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2425002S,\n author={Behrend, Robert and Robert-Lacroix, Ulysse},\n title={Appui aux fiducies collectives d\u2019employ\\\u0027{e}s},\n institution={Bureau du directeur parlementaire du budget},\n year=2024,\n \n address = \u0022Ottawa, ON\u0022\n}"}}

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Restrictive monetary policy is expected to restrain growth in consumer spending in the first half of the year and to dampen residential investment over the course of this year. Inventory investment is projected to subtract from growth as businesses pullback on their stock building.","fr":"Le directeur parlementaire du budget (DPB) s\u2019attend \u00e0 ce que la croissance de l\u2019\u00e9conomie canadienne demeure l\u00e9thargique tout au long de 2024. La politique mon\u00e9taire restrictive devrait limiter la croissance des d\u00e9penses de consommation au cours de la premi\u00e8re moiti\u00e9 de l\u2019ann\u00e9e et freiner l\u2019investissement r\u00e9sidentiel tout au long de celle-ci. L\u2019investissement en stocks devrait freiner la croissance \u00e0 mesure que les entreprises reculent dans la constitution de leurs stocks."}},{"content":{"en":"As excess supply in the economy increases and commodity prices continue to weaken, PBO projects that Consumer price index (CPI) inflation will return to its 2 per cent target by the end of 2024. With CPI inflation on track to return to target later this year, we continue to expect the Bank of Canada to start lowering its policy rate in April.","fr":"Avec l\u2019augmentation de l\u2019offre exc\u00e9dentaire dans l\u2019\u00e9conomie et la baisse des prix des produits de base, le DPB pr\u00e9voit que l\u2019inflation de l\u2019indice des prix \u00e0 la consommation (IPC) reviendra \u00e0 sa cible de 2 % d\u2019ici la fin de 2024. L\u2019inflation de l\u2019IPC \u00e9tant en bonne voie de revenir \u00e0 sa cible plus tard cette ann\u00e9e, nous nous attendons toujours \u00e0 ce que la Banque du Canada commence \u00e0 baisser son taux directeur en avril."}},{"content":{"en":"PBO projects the budgetary deficit to rise to $46.8 billion (1.6 per cent of the Gross domestic product (GDP)) in 2023-24 from the $35.3 billion (1.3 per cent of GDP) deficit recorded in 2022\u201123. Assuming no new measures are introduced, and existing temporary measures sunset as scheduled, the deficit is projected to resume its downward trajectory, falling to $16.9 billion (0.5 per cent of GDP) in 2028-29.","fr":"Le DPB s\u2019attend \u00e0 ce que le d\u00e9ficit budg\u00e9taire augmente \u00e0 46,8 milliards de dollars (1,6 % du produit int\u00e9rieur brut (PIB)) en 2023-2024 par rapport au d\u00e9ficit de 35,3 milliards de dollars (1,3 % du PIB) enregistr\u00e9 en 2022-2023. En supposant qu\u2019aucune nouvelle mesure ne soit prise et que les mesures temporaires existantes prennent fin comme pr\u00e9vu, le d\u00e9ficit budg\u00e9taire devrait revenir sur sa trajectoire descendante et passer \u00e0 16,9 milliards de dollars (0,5 % du PIB) en 2028-2029."}},{"content":{"en":"PBO projects the federal debt-to-GDP ratio to increase from its 2022-23 level of 41.7 per cent, reaching 42.4 per cent in 2023\u201124 and 42.5 per cent in 2024\u201125. Assuming no new measures and existing temporary measures sunset as scheduled, the federal debt ratio is projected to fall to 39.2 per cent in 2028\u201129 but remain well above its pre-pandemic level of 31.2 per cent of GDP in 2019\u201120.","fr":"Le DPB s\u2019attend \u00e0 ce que le ratio de la dette f\u00e9d\u00e9rale au PIB augmente par rapport \u00e0 son niveau de 41,7 % en 2022-2023 pour s\u2019\u00e9tablir \u00e0 42,4 % en 2023-2024 et 42,5 % en 2024-2025. En supposant qu\u2019aucune nouvelle mesure ne soit prise et que les mesures temporaires existantes prennent fin comme pr\u00e9vu, le ratio de la dette f\u00e9d\u00e9rale devrait atteindre 39,2 % en 2028\u20112029, mais rester sup\u00e9rieur \u00e0 son niveau d\u2019avant la pand\u00e9mie, qui \u00e9tait de 31,2 % du PIB en 2019-2020."}},{"content":{"en":"PBO projects the debt service ratio (that is, public debt charges relative to total revenues) to rise from 7.8 per cent in 2022\u201123 to 10.2 per cent in 2023\u201124. As the effective interest rate on debt edges higher in 2024\u201125, we project the debt service ratio to increase further and average 10.7 per cent through 2028\u201129\u2014well above its pre-pandemic record low of 7.0 per cent in 2018-19.","fr":"Le DPB s\u2019attend \u00e0 ce que le ratio du service de la dette (c\u2019est-\u00e0-dire les frais de la dette publique par rapport aux recettes totales) augmente, passant de 7,8 % en 2022-2023 \u00e0 10,2 % en 2023-2024. \u00c9tant donn\u00e9 que le taux d\u2019int\u00e9r\u00eat effectif sur la dette sera plus \u00e9lev\u00e9 en 2024-2025, nous nous attendons \u00e0 ce que le ratio du service de la dette augmente encore et s\u2019\u00e9tablisse \u00e0 10,7 % en moyenne jusqu\u2019en 2028-2029, bien au-dessus du niveau plancher pr\u00e9pand\u00e9mique de 7,0 % en 2018-2019."}}]},"bills":[],"bibtex":{"en":"@techreport{PBO-RP2324027S,\n author={Barkova, Lisa and Behrend, Robert and Cl\\\u0027{e}ophat, R\\\u0027{e}gine and Creighton, Mark and Dong, Matt and Kpekou Tossou, Rolande and Laurin, Marianne and Michalyshyn, Katarina and Nahornick, Nora and Robert-Lacroix, Ulysse and Scholz, Tim and Stanton, Jason and Vrhovsek, Zachary},\n title={Economic and Fiscal Outlook \\textemdash March 2024},\n institution={The Office of the Parliamentary Budget Officer},\n year=2024,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP2324027S,\n author={Barkova, Lisa and Behrend, Robert and Cl\\\u0027{e}ophat, R\\\u0027{e}gine and Creighton, Mark and Dong, Matt and Kpekou Tossou, Rolande and Laurin, Marianne and Michalyshyn, Katarina and Nahornick, Nora and Robert-Lacroix, Ulysse and Scholz, Tim and Stanton, Jason and Vrhovsek, Zachary},\n title={Perspectives \\\u0027{e}conomiques et financi\\`{e}res \\textemdash Mars 2024},\n institution={Bureau du directeur parlementaire du budget},\n year=2024,\n \n address = \u0022Ottawa, ON\u0022\n}"}}

{"id":"LEG-2324-018-S","is_published":"2023-12-12T13:57:12.000000Z","release_date":"2023-12-12T14:00:00.000000Z","updated_at":"2023-12-12T13:57:12.000000Z","type":"LEG","internal_id":"LEG-2324-018-S","title_en":"Amendment to the Excise Tax Act to exempt psychotherapy and mental health support services from the GST","title_fr":"Modification de la Loi sur la taxe d\u2019accise afin d\u2019exon\u00e9rer les services de psychoth\u00e9rapie et d\u2019accompagnement en sant\u00e9 mentale de la TPS","slug":"LEG-2324-018-S--amendment-excise-tax-act-exempt-psychotherapy-mental-health-support-services-from-gst--modification-loi-taxe-accise-afin-exonerer-services-psychotherapie-accompagnement-sante-mentale-tps","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2324-018-S--amendment-excise-tax-act-exempt-psychotherapy-mental-health-support-services-from-gst--modification-loi-taxe-accise-afin-exonerer-services-psychotherapie-accompagnement-sante-mentale-tps","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2324-018-S--amendment-excise-tax-act-exempt-psychotherapy-mental-health-support-services-from-gst--modification-loi-taxe-accise-afin-exonerer-services-psychotherapie-accompagnement-sante-mentale-tps"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2324-018-S--amendment-excise-tax-act-exempt-psychotherapy-mental-health-support-services-from-gst--modification-loi-taxe-accise-afin-exonerer-services-psychotherapie-accompagnement-sante-mentale-tps","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2324-018-S--amendment-excise-tax-act-exempt-psychotherapy-mental-health-support-services-from-gst--modification-loi-taxe-accise-afin-exonerer-services-psychotherapie-accompagnement-sante-mentale-tps"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/844eed228d60a1cf3468ea1b5e056c611dab60fc924797721b14883fe399d8fd"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/501971b207298b5937d0fa928153a1d900a229d21b501bd6533398f640b1d4ab"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/71516e9edf979966258a52bfed1192b0087cfe05cb94161d0b3322453a203138","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/94a75808a7b74acb3f2c7068345bfac1a88bb03f7e3af5e7aed376f587883a39","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5e52b60641745e181d7f7df7eb7354251245b3aece08dfcd11595b17a9847c9e","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/18a1c773cb86850fb956f51bad37061e524f99c80b92561544c040414c0b3a20","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4da8b66d676b30d3655598fcda6d8f9ac028ec01cafd7d6e2a48f74b238c5509","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e4c779bb15bb8a2bdcd475f0e911b2a58ba95dcb0a7939ebe3107005e4b5b327","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f5a4202ec3acab2139196a9f1f25c256b13f023a29445b64fb12eacc7c90a96b","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/332664f1ad3716eaa0f4dd562ce93b404cacc37ce66612df811da5ad4e32f396"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2bb8e74ade0a2e37debd20e151c21563d415cd1b386441c3f713348f5d6c6fc4","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/40242d0e45c914987a027d8a72ecb4fd07d1fff45b8ad93c2a0f458647d16b16","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b8e1be7429aa55e1f193b1640dae80f2e0003a0f13ad73522ac916defeb7867e","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/cbe8ff121a7c660cb549aaf40436024deca8c593a61afdc4aa163a07ac37d61b","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/da1c980e87888c1c7c14347f30a60c82b4243e84073ac7ec8aff25100c01319f","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/20fb44cb1ea9ea5cf18509a01670bc3de64d09c53314f43408cc056883f212e2","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/bbecc9ef1568ceeba07117650b8b6b1d75d705bfedb3926a16830918e34b7a8c","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e390b09632fd92d31c8083a6bb2c6210f9d453b9fd515dc69c085ed4f0940468"}}},"metadata":{"abstract_en":"This bill proposes making psychotherapy and mental health support services exempt from the Goods and Services Tax (GST). The PBO estimates that this measure would result in a $64 million shortfall for the public treasury over a five-year period.","abstract_fr":"Ce projet de loi propose d\u2019exon\u00e9rer les services de psychoth\u00e9rapie et d\u2019accompagnement en sant\u00e9 mentale de la taxe sur les produits et services (TPS). Le DPB estime que cette mesure entra\u00eenerait un manque \u00e0 gagner de 64 M$ pour le tr\u00e9sor public sur une p\u00e9riode de 5 ans.","highlights":[]},"bills":[{"id":523,"created_at":"2023-12-08T10:09:09-05:00","updated_at":"2023-12-12T08:57:17-05:00","legisid":"44_1_C-59","parliament":44,"session":1,"prefix":"C","number":59,"title_en":"An Act to implement certain provisions of the fall economic statement tabled in Parliament on November 21, 2023 and certain provisions of the budget tabled in Parliament on March 28, 2023","title_fr":"Loi portant ex\u00e9cution de certaines dispositions de l\u0027\u00e9nonc\u00e9 \u00e9conomique de l\u0027automne d\u00e9pos\u00e9 au Parlement le 21 novembre 2023 et de certaines dispositions du budget d\u00e9pos\u00e9 au Parlement le 28 mars 2023","bill_num":"C-59","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-59","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-59"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/44-1\/C-59","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/44-1\/c-59"}},"pivot":{"publication_id":778,"bill_id":523}}],"bibtex":{"en":"@techreport{PBO-LEG2324018S,\n author={Robert-Lacroix, Ulysse},\n title={Amendment to the Excise Tax Act to exempt psychotherapy and mental health support services from the GST},\n institution={The Office of the Parliamentary Budget Officer},\n year=2023,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2324018S,\n author={Robert-Lacroix, Ulysse},\n title={Modification de la Loi sur la taxe d\u2019accise afin d\u2019exon\\\u0027{e}rer les services de psychoth\\\u0027{e}rapie et d\u2019accompagnement en sant\\\u0027{e} mentale de la TPS},\n institution={Bureau du directeur parlementaire du budget},\n year=2023,\n \n address = \u0022Ottawa, ON\u0022\n}"}}