[{"label":"Accueil","url":"https:\/\/www.pbo-dpb.ca\/fr"},{"label":"Travaux parlementaires","url":"https:\/\/www.pbo-dpb.ca\/fr\/parliamentary-affairs--affaires-parlementaires"},{"label":"Projets de loi","url":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi"},{"label":"43-2","url":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/43-2"},{"label":"Loi modifiant la Loi de l\u2019imp\u00f4t sur le revenu (dons concernant des actions de soci\u00e9t\u00e9s priv\u00e9es ou des biens immobiliers)","url":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/43-2\/C-256"}]
Projet de loi C-256 (43-2)
Loi modifiant la Loi de l’impôt sur le revenu (dons concernant des actions de sociétés privées ou des biens immobiliers)
{"id":"LEG-2021-059-M","is_published":"2021-01-26T20:16:03.000000Z","release_date":"2021-01-25T14:00:00.000000Z","updated_at":"2021-01-26T20:16:03.000000Z","type":"LEG","internal_id":"LEG-2021-059-M","title_en":"Cost Estimate of Bill C-256, An Act to amend the Income Tax Act (donations involving private corporation shares or real estate)","title_fr":"Estimation du co\u00fbt du projet de loi C-256, Loi modifiant la Loi de l\u2019imp\u00f4t sur le revenu (dons concernant des actions de soci\u00e9t\u00e9s priv\u00e9es ou des biens immobiliers)","slug":"LEG-2021-059-M--cost-estimate-bill-c-256--estimation-cout-projet-loi-c-256","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2021-059-M--cost-estimate-bill-c-256--estimation-cout-projet-loi-c-256","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2021-059-M--cost-estimate-bill-c-256--estimation-cout-projet-loi-c-256"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2021-059-M--cost-estimate-bill-c-256--estimation-cout-projet-loi-c-256","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2021-059-M--cost-estimate-bill-c-256--estimation-cout-projet-loi-c-256"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/ac6ab2e7d6624a4bf3b48891f5dd362aeeb4a4a556d11f627d8c1d5c1d25356a"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/16e8eada5edb2a137b17bd9053942b01fa3394b2d2e5d0a75cbbcc8ff182905f"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0a7fa100cfaec85c896ba24e430382327824a544","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/00732fe7bdec3a065b8ba03b99d3952a36e54f07","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3c3ef28868a25d0d8b446f3a811d2dbe74b021e6","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/390ff43f6ae406cfccd5300e463dd1f26edf1352","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/cd2a28f29e99375f5943d8fa08d46d1b5063e506","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d36bc60df67d7e22b60066c8665eec60b3757b08","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/65a9849677ae4641064aa3600ffeb7b87e2b1b93","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fd2b3f4586d64c6b8658bdd4372fad6f2c63766f"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9986f0ddb311c61f0e37a99b9837b17291274788","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/66d00ec3d80eea2c798370c538f44c5022ebeb6a","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/552c2461a84a4e7279202050f40583fccfafb8c8","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/729b4783cef2dc7146c72ae0a0864be297549619","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7253fb4e73ec166b977495dbc66090e05947521e","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/baac83110f110f151f6498e76eb9d540d1359bb8","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/03413ba2a3a9ab86a5835585fe979981bf0039e8","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/61a27439d088af0df35e006ffeb149cb4999f934"}}},"metadata":{"abstract_en":"This private member\u2019s bill would amend the Income Tax Act so that charitable donations of the cash proceeds of the disposition of real-estate and privately-held shares would not be subject to capital gains tax.\n\nThe table below shows the fiscal cost of the policy, the value of the increase in donations that would be due to the policy, and the total value of donations that could benefit from the policy (including the value of donations that may have been made in the absence of the policy).\n\n|$ millions|2020-21|2021-22|2022-23|2023-24|2024-25|Total|\n|--- |--- |--- |--- |--- |--- |--- |\n|Fiscal cost|42.1|170.4|178.3|187.9|198.8|777.5|\n|Additional Donations due to behavioural effects of the policy|53.2|215.0|225.0|237.1|250.8|981.0|\n|Total donations that could benefit from the policy|212.2|858.3|898.4|946.4|1,001.2|3,916.4|","abstract_fr":"Ce projet de loi d\u2019initiative parlementaire modifierait la Loi de l\u2019imp\u00f4t sur le revenu de sorte que les dons de bienfaisance du produit en esp\u00e8ces de la cession de biens immobiliers et d\u2019actions priv\u00e9es ne seraient pas vis\u00e9s par l\u2019imp\u00f4t sur les gains en capital.\n\nLe tableau ci-dessous montre le co\u00fbt fiscal de la politique, la valeur de l\u0027augmentation des dons qui serait due \u00e0 la politique et la valeur totale des dons qui pourraient b\u00e9n\u00e9ficier de la politique (y compris la valeur des dons qui pourraient avoir \u00e9t\u00e9 faits m\u00eame en absence de la politique).\n\n|Millions de $|2020-21|2021-22|2022-23|2023-24|2024-25|Total|\n|--- |--- |--- |--- |--- |--- |--- |\n|Co\u00fbt fiscal|42,1|170,4|178,3|187,9|198,8|777,5|\n|Dons suppl\u00e9mentaires dus \u00e0 l\u2019effet comportemental de la politique|53,2|215,0|225,0|237,1|250,8|981,0|\n|Total des dons qui pourraient b\u00e9n\u00e9ficier de la politique|212,2|858,3|898,4|946,4|1 001,2|3 916,4|","highlights":null},"bills":[{"id":74,"created_at":"2021-01-28T13:02:25-05:00","updated_at":"2021-11-25T10:24:37-05:00","legisid":"43_2_C-256","parliament":43,"session":2,"prefix":"C","number":256,"title_en":"Act to amend the Income Tax Act (donations involving private corporation shares or real estate)","title_fr":"Loi modifiant la Loi de l\u2019imp\u00f4t sur le revenu (dons concernant des actions de soci\u00e9t\u00e9s priv\u00e9es ou des biens immobiliers)","bill_num":"C-256","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/43-2\/C-256","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/43-2\/c-256"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/43-2\/C-256","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/43-2\/c-256"}},"pivot":{"publication_id":68,"bill_id":74}}],"bibtex":{"en":"@techreport{PBO-LEG2021059M,\n author={Michalyshyn, Katarina},\n title={Cost Estimate of Bill C-256, An Act to amend the Income Tax Act (donations involving private corporation shares or real estate)},\n institution={The Office of the Parliamentary Budget Officer},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2021059M,\n author={Michalyshyn, Katarina},\n title={Estimation du cout du projet de loi C-256, Loi modifiant la Loi de l\u2019imp\\^{o}t sur le revenu (dons concernant des actions de soci\\\u0027{e}t\\\u0027{e}s priv\\\u0027{e}es ou des biens immobiliers)},\n institution={Bureau du directeur parlementaire du budget},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}"}}
