[{"label":"Accueil","url":"https:\/\/www.pbo-dpb.ca\/fr"},{"label":"Ressources","url":"https:\/\/www.pbo-dpb.ca\/fr\/resources--ressources"},{"label":"Projets de loi","url":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi"},{"label":"45-1","url":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/45-1"},{"label":"Loi concernant certaines mesures d\u0027abordabilit\u00e9 pour les Canadiens et une autre mesure","url":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/45-1\/C-4"}]
{"id":"RP-2526-001-S","is_published":"2025-06-11T12:57:09.000000Z","release_date":"2025-06-11T13:00:00.000000Z","last_revised_date":null,"title_en":"Introducing GST rebates for first-time home buyers","title_fr":"Remboursement de la TPS pour les acheteurs d\u2019une premi\u00e8re habitation","internal_id":"RP-2526-001-S","metadata":{"abstract_en":"Bill C-4 (45th Parl. 1st Sess.) proposes to introduce a new GST rebate for first-time home buyers. This analysis provides our estimate of the cost of that proposal and outlines the underlying model. The underlying model is the same model used for Election Platform Costing Estimates [EL-45-1025502-P](https:\/\/www.pbo-dpb.ca\/en\/epc-estimates--estimations-cpe\/45\/EL-45-1025502-P) and [EL-45-1034656-P](https:\/\/www.pbo-dpb.ca\/en\/epc-estimates--estimations-cpe\/45\/EL-45-1034656-P).","abstract_fr":"Le projet de loi C-4 (45e Parl. 1re Sess.) propose d\u2019instaurer un nouveau remboursement de la TPS pour les acheteurs d\u2019une premi\u00e8re habitation. La pr\u00e9sente analyse donne une estimation du co\u00fbt de cette proposition et d\u00e9crit le mod\u00e8le sous-jacent. Ce dernier est le m\u00eame mod\u00e8le que celui utilis\u00e9 pour l\u2019estimation des co\u00fbts des promesses \u00e9lectorales [EL-45-1025502-P](https:\/\/www.pbo-dpb.ca\/fr\/epc-estimates--estimations-cpe\/45\/EL-45-1025502-P) et [EL-45-1034656-P](https:\/\/www.pbo-dpb.ca\/fr\/epc-estimates--estimations-cpe\/45\/EL-45-1034656-P).","highlights":[{"content":{"en":"The new GST rebate for first-time home buyers is expected to cost $1.9 billion over 6 years.","fr":"Le nouveau remboursement de la TPS pour les acheteurs d\u2019une premi\u00e8re habitation devrait co\u00fbter 1,9 milliard de dollars sur six ans."}}]},"updated_at":"2025-06-11T12:57:09.000000Z","type":"RP","slug":"RP-2526-001-S--introducing-gst-rebates-first-time-home-buyers--remboursement-tps-acheteurs-une-premiere-habitation","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2526-001-S--introducing-gst-rebates-first-time-home-buyers--remboursement-tps-acheteurs-une-premiere-habitation","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2526-001-S--introducing-gst-rebates-first-time-home-buyers--remboursement-tps-acheteurs-une-premiere-habitation"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2526-001-S--introducing-gst-rebates-first-time-home-buyers--remboursement-tps-acheteurs-une-premiere-habitation","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2526-001-S--introducing-gst-rebates-first-time-home-buyers--remboursement-tps-acheteurs-une-premiere-habitation"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/5fc97b26fb2cbfb55ad7e44e1a6e40cf0a888af93db5b9f958774534f032aa10"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/03d69c2b93b4436f19b929249f9a697491a2c3c8a0248343ed09f37d72b95a82"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/dab12a4d0fa0cb0230d2564cb2d7537447591c7ea9515726c75e5c13a48450aa","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a230d10574c3dad15b714116dd8f4caa30e3718123ee0c8372131a4100f5ebcb","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/be6e9dd9b76f3033e0160bb3fa378a1e358529f2ef38f70f358b53d0b5c64c2b","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3c69e8ff5d6e76cd8d5674a004c4a3b9fe233b83e30b823daac775205c0f2949","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d76c8ef6ccbdf113eff7183fcc5a71c5684515fa0e87c8437750aebbad8a1e2c","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/afcea2491a68e2bbb75bb8ac92567cdd08c6b86ebf04460be8b53b90c14a4771","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0ce3097491f0224c99b863dd46271af9a95e79a0521517d5d3977388942d0473","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/93a3a5de82ea9f52ec2c0867950f53687066d1f3f32ce7763c4a47613dcb2b87"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f700bafe9cdd7176ac74a0d2678865abfb8a19d8b4076828dcf7db312912a87b","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/62b190e670977f2e9c31c6134a054c9322bb057d0a21213af3944eed4b122c83","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4743a45db019c20259c57ae4a42121c0b7fb88826e69d230bb21c0ab2b312519","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7f11761c951a804ea8d1b67cb7549c25bcd3d0b6c05fb6954e04901c24bfbf8d","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7bc90a5b55c5f70be06f8d2049da130040def5b988c5cc76e6dfe9be16e7d387","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b6a94acf3ea76ef97c31e61ccd715ea48130ceaf92ec9d05fd7d4383ed7ae39b","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6e290e57b37a11572e74ed9093147e8c06d3afa391f410571df64adef26667b1","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/88d773468587233b5b4ca072f00ed1beccaac8ddd222579c184c8898dd67faf0"}}},"bills":[{"id":648,"created_at":"2025-06-09T20:57:23-04:00","updated_at":"2025-10-30T09:11:16-04:00","legisid":"45_1_C-4","parliament":45,"session":1,"prefix":"C","number":4,"title_en":"An Act respecting certain affordability measures for Canadians and another measure","title_fr":"Loi concernant certaines mesures d\u0027abordabilit\u00e9 pour les Canadiens et une autre mesure","bill_num":"C-4","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/45-1\/C-4","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/45-1\/c-4"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/45-1\/C-4","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/45-1\/c-4"}},"pivot":{"publication_id":852,"bill_id":648}}],"labels":[],"bibtex":{"en":"@techreport{PBO-RP2526001S,\n author={Segel-Brown, Ben},\n title={Introducing GST rebates for first-time home buyers},\n institution={The Office of the Parliamentary Budget Officer},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP2526001S,\n author={Segel-Brown, Ben},\n title={Remboursement de la TPS pour les acheteurs d\u2019une premi\\`{e}re habitation},\n institution={Bureau du directeur parlementaire du budget},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}"}}
{"id":"LEG-2526-002-S","is_published":"2025-06-18T12:57:06.000000Z","release_date":"2025-06-18T13:00:00.000000Z","last_revised_date":null,"title_en":"Reducing the lowest federal personal income tax rate to 14 per cent","title_fr":"R\u00e9duire \u00e0 14 % le taux le plus bas de l\u2019imp\u00f4t f\u00e9d\u00e9ral sur le revenu des particuliers","internal_id":"LEG-2526-002-S","metadata":{"abstract_en":"This note summarizes the impact of reducing the lowest federal marginal tax rate over a five-year period.","abstract_fr":"Cette note r\u00e9sume l\u2019incidence de la r\u00e9duction du taux marginal le plus bas de l\u2019imp\u00f4t sur le revenu f\u00e9d\u00e9ral sur une p\u00e9riode de cinq ans.","highlights":[]},"updated_at":"2025-07-09T12:13:03.000000Z","type":"LEG","slug":"LEG-2526-002-S--reducing-lowest-federal-personal-income-tax-rate-14-per-cent--reduire-14-taux-plus-bas-impot-federal-revenu-particuliers","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2526-002-S--reducing-lowest-federal-personal-income-tax-rate-14-per-cent--reduire-14-taux-plus-bas-impot-federal-revenu-particuliers","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2526-002-S--reducing-lowest-federal-personal-income-tax-rate-14-per-cent--reduire-14-taux-plus-bas-impot-federal-revenu-particuliers"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2526-002-S--reducing-lowest-federal-personal-income-tax-rate-14-per-cent--reduire-14-taux-plus-bas-impot-federal-revenu-particuliers","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2526-002-S--reducing-lowest-federal-personal-income-tax-rate-14-per-cent--reduire-14-taux-plus-bas-impot-federal-revenu-particuliers"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/91f2192c51eb5e3d01308a8304f38d8229010df13780894db19694589e4d781f"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/07025fce9fcadc59f59a9f3082910416c20e2e7834ec9115a8755c4418de7e83"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b14e6ec6b4e64cb609969322e911c780bd16c2d35f0a27c471d80a37bb4b090a","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/aa8e0a074dc20cee1d39eb5120ac3817d0f682a696e89a3ac133ac4fe53076ba","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7d7c5f34d2749cd4047820896319e3f504a06630f8fb617a747cebc6b390edcf","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0081607385a498c4766c59d1c72d591f141481af303737f2420f3e656a39cf46","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a358819c8fa129b81a024e18dc5b02db58331f14d15aa3bf50348871149689e7","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2c40302f5650f719631dc5a898868042e9eb3362d13a207bd86c35db45420985","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fa9584b5b272779f59c2a333127a5cef30ebfc5376d372fb92f7166725fcecfc","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f804d78c795eabd543c95218496ce207aec148092cb917bffc9c22dd4261f81d"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a84cd11248ee9b54c36f8e56be9b4952a634d0ab0e34d8c46821739b8a288224","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a0b3767ae0d432a5dec4cb5d0d2d0e04f2c903586249c7e72797d680edc8aee6","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a6d342fe5ac435ec96f78a8d861dff34eeda7fb0be0b4a84db4901bc9d6776f2","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9997915e415ab88a64185460ecae413ccda7ae119e75595d0b155bece6e776f9","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6d27649a4d19f9a7bde4590085038f16ec52d50c1fee7e787a1438b3e775ce59","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/efa2c75e65c61c3bf3ea25b0eccade221ade044c0d3c29a4b18a4d20560bb0d7","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f479f5dcda8ba995a979d3fffcf0ecf1304c6d0b43527dd1cfc03ee59c37edba","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/63bc7952abbd87718537ba387f0c85c268e769e38b3c648d42d8f68e641630a2"}}},"bills":[{"id":648,"created_at":"2025-06-09T20:57:23-04:00","updated_at":"2025-10-30T09:11:16-04:00","legisid":"45_1_C-4","parliament":45,"session":1,"prefix":"C","number":4,"title_en":"An Act respecting certain affordability measures for Canadians and another measure","title_fr":"Loi concernant certaines mesures d\u0027abordabilit\u00e9 pour les Canadiens et une autre mesure","bill_num":"C-4","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/45-1\/C-4","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/45-1\/c-4"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/45-1\/C-4","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/45-1\/c-4"}},"pivot":{"publication_id":855,"bill_id":648}}],"labels":[],"bibtex":{"en":"@techreport{PBO-LEG2526002S,\n author={Busby, Carleigh},\n title={Reducing the lowest federal personal income tax rate to 14 per cent},\n institution={The Office of the Parliamentary Budget Officer},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2526002S,\n author={Busby, Carleigh},\n title={R\\\u0027{e}duire \\`{a} 14 % le taux le plus bas de l\u2019imp\\^{o}t f\\\u0027{e}d\\\u0027{e}ral sur le revenu des particuliers},\n institution={Bureau du directeur parlementaire du budget},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}"}}
{"id":"RP-2526-015-S","is_published":"2025-10-30T12:57:17.000000Z","release_date":"2025-10-30T13:00:00.000000Z","last_revised_date":null,"title_en":"Individuals adversely affected by the Middle-Class Tax Cut","title_fr":"Particuliers d\u00e9savantag\u00e9s par la r\u00e9duction d\u2019imp\u00f4t pour la classe moyenne","internal_id":"RP-2526-015-S","metadata":{"abstract_en":"In response to parliamentary interest, this report provides an analysis of tax filers that are adversely affected by the reduction in the personal income tax rate from 15 per cent to 14 per cent.","abstract_fr":"\u00c9tant donn\u00e9 l\u2019int\u00e9r\u00eat manifest\u00e9 par les parlementaires, ce rapport pr\u00e9sente une analyse des d\u00e9clarants qui sont d\u00e9savantag\u00e9s par la r\u00e9duction, de 15 % \u00e0 14 %, du taux de l\u2019imp\u00f4t sur le revenu des particuliers.","highlights":[{"content":{"en":"The Parliamentary Budget Officer (PBO) estimates that the Government\u2019s proposal to reduce the lowest personal income tax (PIT) rate from 15 per cent to 14 per cent will adversely affect 19,690 single (less than 1 per cent of single tax filers) and 19,420 couples (less than 1 per cent of couples) in 2026, increasing their federal tax payable by $141 and $155, respectively, on average.","fr":"Le directeur parlementaire du budget (DPB) estime que la proposition du gouvernement de r\u00e9duire le taux le plus bas de l\u2019imp\u00f4t sur le revenu des particuliers (IRP) de 15 % \u00e0 14 % aura un effet n\u00e9gatif sur 19 690 d\u00e9clarants c\u00e9libataires (1 % des d\u00e9clarants c\u00e9libataires) et 19 420 couples (1 % des couples) en 2026, ce qui en moyenne fera augmenter leur montant d\u2019imp\u00f4t f\u00e9d\u00e9ral \u00e0 payer de 141 $ et 155 $, respectivement."}},{"content":{"en":"Under the PIT rate reduction, adversely affected tax filers are individuals either subject to alternative minimum tax (AMT)\u2014a parallel tax calculation designed to ensure high-income earners pay a minimum amount of income tax\u2014or have taxable income and a value of non-refundable tax credits that exceed the lowest income threshold.","fr":"Dans le cadre de la r\u00e9duction du taux de l\u2019IRP, les d\u00e9clarants d\u00e9savantag\u00e9s sont soit assujettis \u00e0 l\u2019imp\u00f4t minimum de remplacement (IMR) \u2013 un calcul fiscal parall\u00e8le con\u00e7u pour que les particuliers \u00e0 revenu \u00e9lev\u00e9 paient un montant minimum d\u2019imp\u00f4t sur le revenu \u2013 ou ont un revenu imposable et une valeur de cr\u00e9dits d\u2019imp\u00f4t non remboursables qui d\u00e9passent le seuil de la premi\u00e8re tranche de revenu imposable."}},{"content":{"en":"PBO estimates that adversely affected single tax filers subject to AMT will pay an average of $127 more in federal income tax ($132 for couples) in 2026.","fr":"Le DPB estime que les d\u00e9clarants c\u00e9libataires assujettis \u00e0 l\u2019IRP qui seront d\u00e9savantag\u00e9s paieront en moyenne 127 $ de plus en imp\u00f4t f\u00e9d\u00e9ral sur le revenu (132 $ dans le cas des couples) en 2026."}},{"content":{"en":"Most adversely affected single tax filers not subject to AMT have high medical expense claims. PBO estimates they will pay an average of $166 more in federal income tax ($195 for couples) in 2026.","fr":"La plupart des d\u00e9clarants c\u00e9libataires d\u00e9savantag\u00e9s qui ne sont pas assujettis \u00e0 l\u2019AMT ont des frais m\u00e9dicaux \u00e9lev\u00e9s. Le DPB estime qu\u2019ils paieront en moyenne 166 $ de plus en imp\u00f4t f\u00e9d\u00e9ral sur le revenu (195 $ dans le cas des couples) en 2026."}},{"content":{"en":"Roughly 17 per cent of adversely affected single tax filers (35 per cent of couples) not subject to AMT claim the disability amount, though they represent less than 1 per cent of all single tax filers (less than 1 per cent for couples) claiming the disability amount.","fr":"Environ 17 % des d\u00e9clarants c\u00e9libataires d\u00e9savantag\u00e9s (35 % des couples) qui ne sont pas assujettis \u00e0 l\u2019IMR demandent le montant pour personnes handicap\u00e9es, mais ils repr\u00e9sentent moins de 1 % de l\u2019ensemble des d\u00e9clarants c\u00e9libataires qui demandent le montant pour personnes handicap\u00e9es (moins de 1 % pour les couples \u00e9galement)."}}]},"updated_at":"2025-10-30T13:11:09.000000Z","type":"RP","slug":"RP-2526-015-S--individuals-adversely-affected-middle-class-tax--particuliers-desavantages-reduction-impot-classe-moyenne","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2526-015-S--individuals-adversely-affected-middle-class-tax--particuliers-desavantages-reduction-impot-classe-moyenne","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2526-015-S--individuals-adversely-affected-middle-class-tax--particuliers-desavantages-reduction-impot-classe-moyenne"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2526-015-S--individuals-adversely-affected-middle-class-tax--particuliers-desavantages-reduction-impot-classe-moyenne","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2526-015-S--individuals-adversely-affected-middle-class-tax--particuliers-desavantages-reduction-impot-classe-moyenne"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/5f323c64cefc3eed9899d10af5c6907558ab809581b0e3f1d8cbe95247983b26"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/793143c927f892a15aef12605f06895de377edd8652368942d6f768f50363b41"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e4d5a2e25414f8f01f1816734cad1593f2071476f0d8666244c634ef58e2f37f","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/111a067c2cd648f90d5ca85064be4d26b0151f69339386dbd9ee76f91dc8c81e","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/315478f766b18f752dc8f94d69e5829bb8c884c1e8fb3981b2db706a4e948e9b","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/79de936fbc9dca7132c82faa2d4e6e3c250dc988d5c890f6b13fa2a013270b6c","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/10257a9d6623b08388c8350ce6072ea3f698fa4b4935b604fb93385cc4e24ad4","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/55109a999ebc361fbbacda48c6f5f61ac83856b5ec8afa58fd00a05d701988cd","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d28e8dc9d60fc6ca3d03cce282b412cb2057762327796059cee22ef968274a34","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/64d3bcfcb24fbf0c6a138eb5421813573859e87883450ab85605f2e836d95ce5"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c139e977f031e4734f33a03f8ddc27c30183d3378624cfd369c2116c39d220ec","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4b527c0a29868433a85491c948a0031e0e919c7c8538ed435f7e94a23b40eb20","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c4d627a3a97dd6bc81bd19c89ba5c5f1fa6adf32f26ebfd3853aeac0be5480ad","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e9e06cca035ff74c2f3aa820c64daa589fbe2189a921e936f90cf7578a394d68","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/dc76cdb5b4d1b1aa85a04d93962609a0dccbe9a8698730a8598f3aafde9abfea","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/afd0ebe54f64cdce3d51f38b520de7cad38f14e1158388646d34d539f0ca14b5","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0e0ec82ba719fa3f65179d4543891dfff8a41fc8967e739dd7166d67941bc07f","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a99875a78bdd05b3383800b495adf25e76c99a06268967d74063ab852b7aa1f3"}}},"bills":[{"id":648,"created_at":"2025-06-09T20:57:23-04:00","updated_at":"2025-10-30T09:11:16-04:00","legisid":"45_1_C-4","parliament":45,"session":1,"prefix":"C","number":4,"title_en":"An Act respecting certain affordability measures for Canadians and another measure","title_fr":"Loi concernant certaines mesures d\u0027abordabilit\u00e9 pour les Canadiens et une autre mesure","bill_num":"C-4","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/45-1\/C-4","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/45-1\/c-4"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/45-1\/C-4","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/45-1\/c-4"}},"pivot":{"publication_id":868,"bill_id":648}}],"labels":[],"bibtex":{"en":"@techreport{PBO-RP2526015S,\n author={Busby, Carleigh},\n title={Individuals adversely affected by the Middle-Class Tax Cut},\n institution={The Office of the Parliamentary Budget Officer},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP2526015S,\n author={Busby, Carleigh},\n title={Particuliers d\\\u0027{e}savantag\\\u0027{e}s par la r\\\u0027{e}duction d\u2019imp\\^{o}t pour la classe moyenne},\n institution={Bureau du directeur parlementaire du budget},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}"}}
