[{"label":"Accueil","url":"https:\/\/www.pbo-dpb.ca\/fr"},{"label":"\u00c9quipe","url":"https:\/\/www.pbo-dpb.ca\/fr\/staff--equipe","section":{"id":1,"title_en":"About","title_fr":"\u00c0 propos"}},{"label":"Albert Kho","url":"https:\/\/www.pbo-dpb.ca\/fr\/staff--equipe\/albert-kho","section":{"id":1,"title_en":"About","title_fr":"\u00c0 propos"}}]

Albert Kho

Analyste

Albert est analyste au Bureau du directeur parlementaire du budget (BDPB). Il est titulaire d’une maîtrise en économie de l’Université de la Colombie Britannique ainsi que d’un baccalauréat en économie et d’un baccalauréat en actuariat de l’Université Simon Fraser, située à Burnaby (Colombie Britannique).

Avant de travailler pour le BDPB, il a été assistant de recherche et à l’enseignement tant à l’Université de la Colombie Britannique qu’à l’Université Simon Fraser. Comme professionnel, il a également été actuaire adjoint à l’Insurance Corporation of British Columbia.

Publications récentes

    {"id":"RP-2223-012-S","is_published":"2022-07-28T12:57:10.000000Z","release_date":"2022-07-28T13:00:00.000000Z","updated_at":"2022-07-28T12:57:10.000000Z","type":"RP","internal_id":"RP-2223-012-S","title_en":"Fiscal Sustainability Report 2022","title_fr":"Rapport sur la viabilit\u00e9 financi\u00e8re de 2022","slug":"RP-2223-012-S--fiscal-sustainability-report-2022--rapport-viabilite-financiere-2022","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2223-012-S--fiscal-sustainability-report-2022--rapport-viabilite-financiere-2022","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2223-012-S--fiscal-sustainability-report-2022--rapport-viabilite-financiere-2022"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2223-012-S--fiscal-sustainability-report-2022--rapport-viabilite-financiere-2022","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2223-012-S--fiscal-sustainability-report-2022--rapport-viabilite-financiere-2022"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/faf2336e3e33f177db17e07f924f79858bc02357a5d58b1c77a55afc3d0598d8"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/cd43a38a920edb3f0d052e0a807291bc3efe2ba54c82387d5378b204cbf05b7d"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/64d30f3965d40248b57fbaf8002cc3ae495f0a275997652b9648c1792fd5d85e","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5d2f561200af25edd7e00e5b36ed0696941cf189de13c7986962d75d4d300de4","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5b3a161d754e4462d3758315f2d6b0adbee1122d7534cbd71e62d3966a676c5e","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4ddc6bbbbf62a71c542ac4135fb26a13afb06e0294ea353d4544fe242afb2db2","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e19002ead850791370446485498789c9d57aa5c45bd9970fb84c5ccad38e7f4a","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7bf6659d427b89908c6ec3fce0ef77593a7599e3390db38db327cb61a40498ef","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c21e1cf014674f73c9da71bae9964304b7e5e7a3885cee64e9455423bd6e0891","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/29402b68d07d2f08191cd63fa7853600f0c5021a567cd8ace6862e29e54d5ed1"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b12b07d5bfd0956831f79bf0a08416478ddc5dd82b93437b4a66d53c57e7ae7f","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/384f437ccc54a3cc97f7005d13b41b6b2d68a21b04384402f1d1f741b6c1a4a2","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/509ec720c4008ef8c7b7ec50f3ab902177b2cd09721252d81c8f010b27af0bf4","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d525b4e0ce2ffaa0d9c3f19b606e509b48a6a826288c6b7861d68ae6f9f4b35e","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c15826e42ded842c563528e6f56d2f520fa18977e6c4e96893c25ad3672c7aee","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/46addf1b47701e813ad2f309f8c25bb326875be462929ce9c2a1fbc329de0fbd","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/69e3628c85efdc9718c716e46fb7e5fcdced9037fc8e56eb7639462bd8fd3a07","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ad71a823b3439bd66005413a835dba55ad85d5719b194e182d900dec6ed60c19"}}},"metadata":{"abstract_en":"This report provides PBO\u2019s assessment of the sustainability of government finances over the long term for the federal government, subnational governments and public pension plans.","abstract_fr":"Dans ce rapport le DPB pr\u00e9sente son \u00e9valuation de la viabilit\u00e9 financi\u00e8re \u00e0 long terme du gouvernement f\u00e9d\u00e9ral, des administrations infranationales et des r\u00e9gimes de retraite g\u00e9n\u00e9raux.","highlights":[{"content":{"en":"From the perspective of the total general government sector, that is federal and subnational governments and public pension plans combined, current fiscal policy in Canada is sustainable over the long term. Relative to the size of the Canadian economy, total general government net debt is projected to decline steadily over the long term primarily due to fiscal room at the federal level.","fr":"En ce qui concerne le secteur des administrations publiques consid\u00e9r\u00e9es comme un tout, c\u2019est-\u00e0-dire le gouvernement f\u00e9d\u00e9ral, les administrations infranationales et les r\u00e9gimes de retraite g\u00e9n\u00e9raux pris ensemble, la politique budg\u00e9taire actuelle au Canada est viable \u00e0 long terme. Par rapport \u00e0 la taille de l\u2019\u00e9conomie canadienne, la dette nette de l\u2019ensemble du secteur des administrations publiques devrait diminuer progressivement \u00e0 long terme principalement en raison de la marge de man\u0153uvre financi\u00e8re au niveau f\u00e9d\u00e9ral."}},{"content":{"en":"Current fiscal policy at the federal level is sustainable over the long term. We estimate that the federal government could permanently increase spending or reduce taxes by 1.8 per cent of GDP ($45 billion in current dollars, growing in line with GDP thereafter) while maintaining fiscal sustainability.","fr":"La politique budg\u00e9taire actuelle au niveau f\u00e9d\u00e9ral est viable \u00e0 long terme. Nous estimons que le gouvernement f\u00e9d\u00e9ral pourrait, de fa\u00e7on permanente, augmenter ses d\u00e9penses ou r\u00e9duire ses imp\u00f4ts de 1,8 % du PIB (45 milliards de dollars en dollars courants, augmentant par la suite au rythme du PIB) tout en maintenant la viabilit\u00e9 financi\u00e8re."}},{"content":{"en":"For provincial-territorial, local and Indigenous governments, current fiscal policy is not sustainable over the long term\u2014albeit to a modest extent. We estimate that permanent tax increases or spending reductions amounting to 0.1 per cent of GDP would be required to achieve fiscal sustainability over the long term.","fr":"Pour les administrations provinciales-territoriales, locales et autochtones, la politique budg\u00e9taire actuelle n\u2019est pas viable \u00e0 long terme, bien que dans une mesure modeste. Nous estimons qu\u2019il faudrait augmenter les imp\u00f4ts ou r\u00e9duire les d\u00e9penses en permanence de 0,1 % du PIB pour atteindre la viabilit\u00e9 financi\u00e8re \u00e0 long terme."}},{"content":{"en":"The current structure of the Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) is sustainable over the long term. Under the current structure of the plans, projected contributions and benefits are sufficient to ensure that the net asset-to-GDP position is at or above its 2021 value after 75 years.","fr":"La structure actuelle du R\u00e9gime de pensions du Canada (RPC) et du R\u00e9gime de rentes du Qu\u00e9bec (RRQ) est viable \u00e0 long terme. Selon la structure actuelle des plans, les cotisations et les prestations pr\u00e9vues sont suffisantes pour que la position de l\u2019actif net par rapport au PIB soit \u00e9gale ou sup\u00e9rieure \u00e0 sa valeur de 2021 apr\u00e8s 75 ans."}}]},"bills":[],"bibtex":{"en":"@techreport{PBO-RP2223012S,\n author={MacPhee, Sarah and Cl\\\u0027{e}ophat, R\\\u0027{e}gine and Kho, Albert and Nicol, Caroline},\n title={Fiscal Sustainability Report 2022},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP2223012S,\n author={MacPhee, Sarah and Cl\\\u0027{e}ophat, R\\\u0027{e}gine and Kho, Albert and Nicol, Caroline},\n title={Rapport sur la viabilit\\\u0027{e} financi\\`{e}re de 2022},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"RP-2223-003-S","is_published":"2022-05-12T12:57:05.000000Z","release_date":"2022-05-12T13:00:00.000000Z","updated_at":"2022-05-12T12:57:05.000000Z","type":"RP","internal_id":"RP-2223-003-S","title_en":"The Industrial and Technological Benefits Policy: An Analysis of Contractor Obligations and Fulfillment","title_fr":"Politique des retomb\u00e9es industrielles et technologiques : analyse des obligations contractuelles et de leur ex\u00e9cution","slug":"RP-2223-003-S--industrial-technological-benefits-policy-an-analysis-contractor-obligations-fulfillment--politique-retombees-industrielles-technologiques-analyse-obligations-contractuelles-leur-execution","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2223-003-S--industrial-technological-benefits-policy-an-analysis-contractor-obligations-fulfillment--politique-retombees-industrielles-technologiques-analyse-obligations-contractuelles-leur-execution","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2223-003-S--industrial-technological-benefits-policy-an-analysis-contractor-obligations-fulfillment--politique-retombees-industrielles-technologiques-analyse-obligations-contractuelles-leur-execution"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2223-003-S--industrial-technological-benefits-policy-an-analysis-contractor-obligations-fulfillment--politique-retombees-industrielles-technologiques-analyse-obligations-contractuelles-leur-execution","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2223-003-S--industrial-technological-benefits-policy-an-analysis-contractor-obligations-fulfillment--politique-retombees-industrielles-technologiques-analyse-obligations-contractuelles-leur-execution"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/cdae8df20c63dd08820ba553a37151863d4e5112ae56def60eb2ca27fba302f0"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/a051717dda0837e7ce62b0be42457f5be3ac97d8dd68d9260a6118ac5619396d"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/10cd2757f0307770e125fc170544a40d862bd2bda2e14a33d181021d94997d4f","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/bdd0ed5df7135d9554038d4257995c45bdaced62b1a431a8bb2fc78774cc3333","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1858add0d0b49b8c91854e0efde71739deeae3e06c02b031f02b49ca2c80455b","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2f4a399d982844af3d4cc49b23ea598614bb933e24755b496f329a7679a61296","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a0698a2c4c37c1d5ff56209104607ecf0d8812abeae3349f93f1336788b838ba","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7cdaa2084a52a06c5b3a8d2b6c319e86d23a10a8dba4bd04659784d31d849b2f","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/da6f013e109c3e8fe781fb29172e66d99c8ac26fb36c146026e265b46ee64c52","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/59c5c05dbb69be60639c44bddc9d85295b003b478a73b3c2648e8fa7f52d808a"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a99e661f590ab8406835a57b7b933b5729a07274d6d8b87b26ba3d757f7cbc68","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2c389f45309083b31363909c1c976185f89d2aa98d9cd23a2dd8b60a7034da41","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/bd02ce758f90230b2d21c1d4342fe3c26ffeae9b0c0e86d0d47549c4d7675881","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/dd8ef88799f4cadcb28a027c704bc9d3105ae6741b41e340481694ef6ce379ad","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b49708cd9d577e10ee5436308f8a4fbc6bc124b12ec800b3275b0cda7527de1e","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d54446f6d943a09734a80e73f4ddfdfd4e2ecf00d119ba80495e68fc0777e755","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8ea4e0542d51cd6582b66ba4b8dacacc04bb5d255793a22140d27efe56379d0b","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/32265881fdead9e0b1ad868576a06ccb76d40771f37e767e3213b7abe5c291d5"}}},"metadata":{"abstract_en":"This report analyses transactions and investments made from 2015-2019 under the Industrial and Technological Benefits Policy for Canadian defence and security procurement, as administered by Innovation, Science and Economic Development Canada.","abstract_fr":"Ce rapport r\u00e9sume l\u2019analyse des engagements en mati\u00e8re d\u2019investissement pris au cours de la p\u00e9riode allant de 2015 \u00e0 2019 conform\u00e9ment \u00e0 la Politique des retomb\u00e9es industrielles et technologiques dans le domaine de l\u2019approvisionnement de d\u00e9fense et de s\u00e9curit\u00e9 du Canada, dont l\u2019application est assur\u00e9e par Innovation, Sciences et D\u00e9veloppement \u00e9conomique Canada.","highlights":[{"content":{"en":"ITB transactions over the 2015 to 2019 period total $18.3 billion in Canadian dollars.","fr":"Les transactions li\u00e9es aux RIT au cours de la p\u00e9riode de 2015 \u00e0 2019 totalisent 18,3 milliards de dollars canadiens."}},{"content":{"en":"Credit multipliers do not play a significant role in obligation fulfillment, accounting for only 0.8% of total transactions.","fr":"Les multiplicateurs de cr\u00e9dit ne contribuent pas beaucoup \u00e0 l\u2019ex\u00e9cution des obligations (ne repr\u00e9sentent que 0,8 % du total des transactions)."}},{"content":{"en":"\u201cIndirect\u201d transactions, which concern work unrelated to the procurement, account for nearly half (47.1%) of the total dollar value of transactions.","fr":"Les transactions \u00ab indirectes \u00bb, qui concernent des travaux sans lien avec l\u2019approvisionnement, repr\u00e9sentent pr\u00e8s de la moiti\u00e9 (47,1 %) de la valeur totale en dollars des transactions."}},{"content":{"en":"While Small and Medium Enterprises are engaged in over 50 percent of ITB transactions, they account for only 12.2% of total transaction amounts.","fr":"M\u00eame si les petites et moyennes entreprises participent \u00e0 plus de la moiti\u00e9 des transactions li\u00e9es aux RIT, elles ne comptent que pour 12,2 % de leur montant total."}},{"content":{"en":"Of the total dollar value in ITB transactions with large partner firms, Canadian-owned firms account for 30.8%.","fr":"Les entreprises appartenant \u00e0 des int\u00e9r\u00eats canadiens repr\u00e9sentent 30,8 % de la valeur totale en dollars des transactions li\u00e9es aux RIT avec de grandes entreprises partenaires."}}]},"bills":[],"bibtex":{"en":"@techreport{PBO-RP2223003S,\n author={Kho, Albert and Penney, Christopher},\n title={The Industrial and Technological Benefits Policy: An Analysis of Contractor Obligations and Fulfillment},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP2223003S,\n author={Kho, Albert and Penney, Christopher},\n title={Politique des retomb\\\u0027{e}es industrielles et technologiques : analyse des obligations contractuelles et de leur ex\\\u0027{e}cution},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"RP-2122-033-S","is_published":"2022-03-11T14:00:03.000000Z","release_date":"2022-03-11T14:00:00.000000Z","updated_at":"2022-03-11T14:00:03.000000Z","type":"RP","internal_id":"RP-2122-033-S","title_en":"Planned Capital Spending Under Strong, Secure, Engaged \u2013 Canada\u2019s Defence Policy: 2022 Update","title_fr":"D\u00e9penses en capital pr\u00e9vues au titre de la politique de d\u00e9fense du Canada Protection, S\u00e9curit\u00e9, Engagement : Mise \u00e0 jour de 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report analyses Department of National Defence planned capital spending under Strong, Secure, Engaged, announced in 2017, as of 2022.","abstract_fr":"Ce rapport analyse, en date de 2022, les d\u00e9penses en capital pr\u00e9vues du minist\u00e8re de la D\u00e9fense nationale au titre de la politique de d\u00e9fense Protection, S\u00e9curit\u00e9, Engagement annonc\u00e9e en 2017.","highlights":[{"content":{"en":"For the first time, all $164 billion earmarked for capital spending in the Strong, Secure, Engaged (SSE) envelope is reconciled.","fr":"Pour la premi\u00e8re fois, le rapprochement est maintenant effectu\u00e9 pour l\u2019int\u00e9gralit\u00e9 des 164 milliards de dollars de l\u2019enveloppe des d\u00e9penses en capital au titre de la politique Protection, S\u00e9curit\u00e9, Engagement (PSE)."}},{"content":{"en":"There are additional delays in planned spending, raising concerns on the sufficiency of the SSE envelope due to inflation.","fr":"En raison de l\u2019inflation, les retards additionnels dans les d\u00e9penses pr\u00e9vues font craindre que l\u2019enveloppe de la politique PSE soit insuffisante."}},{"content":{"en":"The highest planned annual capital expenditure increases from $12.6 billion to $16.3 billion.","fr":"Les d\u00e9penses en capital annuelles pr\u00e9vues les plus \u00e9lev\u00e9es sont pass\u00e9es de 12,6 \u00e0 16,3 milliards de dollars."}}]},"bills":[],"bibtex":{"en":"@techreport{PBO-RP2122033S,\n author={Kho, Albert and Penney, Christopher},\n title={Planned Capital Spending Under Strong, Secure, Engaged - Canada\u2019s Defence Policy: 2022 Update},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP2122033S,\n author={Kho, Albert and Penney, Christopher},\n title={D\\\u0027{e}penses en capital pr\\\u0027{e}vues au titre de la politique de d\\\u0027{e}fense du Canada Protection, S\\\u0027{e}curit\\\u0027{e}, Engagement : Mise \\`{a} jour de 2022},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2122-028-S","is_published":"2022-02-03T14:00:09.000000Z","release_date":"2022-02-03T14:00:00.000000Z","updated_at":"2022-02-03T14:00:09.000000Z","type":"LEG","internal_id":"LEG-2122-028-S","title_en":"Making the Disability Tax Credit Refundable (Motion M-6, 44th Parliament)","title_fr":"Rendre remboursable le cr\u00e9dit d\u2019imp\u00f4t pour personnes handicap\u00e9es (motion M-6, 44e l\u00e9gislature)","slug":"LEG-2122-028-S--making-disability-tax-credit-refundable-motion-m-6-44th-parliament--rendre-remboursable-credit-impot-personnes-handicapees-motion-m-6-44e-legislature","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-028-S--making-disability-tax-credit-refundable-motion-m-6-44th-parliament--rendre-remboursable-credit-impot-personnes-handicapees-motion-m-6-44e-legislature","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-028-S--making-disability-tax-credit-refundable-motion-m-6-44th-parliament--rendre-remboursable-credit-impot-personnes-handicapees-motion-m-6-44e-legislature"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-028-S--making-disability-tax-credit-refundable-motion-m-6-44th-parliament--rendre-remboursable-credit-impot-personnes-handicapees-motion-m-6-44e-legislature","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-028-S--making-disability-tax-credit-refundable-motion-m-6-44th-parliament--rendre-remboursable-credit-impot-personnes-handicapees-motion-m-6-44e-legislature"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/31fa2ede752c71dd109c4eb5242a247c10491f4cfc4ea146dfa14a65cc473d86"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/0ce9d039ed7274a35b4c1935ad392b12af9c529effb4fdd38aae69ae94abf7d1"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/50f8d40d23f0966c29001358570df7e642cd64e87c12a96e08d9030cecbcc590","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8996e82900b279674f810dde335b95fd8b2bf4003f07f177415e012c372d2ea8","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c091d393b3eeec14e142eb255e7b23dcebbb737eb630fb55b0869a025a1abf24","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ac8b3fbd5ffd0bccb52de0dc22276954760686a13aff7ac3fdfeec250619f82d","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8b56487dfab44e030a6a5b5be8523808c91e9e0c9e92d61645f46ee339d1dd84","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/76fd4ea72fc3a2c184c5adb749ebd00185d3be3cdd7eb9c03d5c3c54d17d11c8","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b2a2f7ba876014733d82ba2789532d4919605260d439109a00e4b6592e333403","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e14885e096c1004ad026ae3fd2b103749350a5c6c2bb3656507695e8d2dc8433"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6673c0bbe27fda2b852383048c01b3aa0e22bcb62892e33e45d8ddf6d648f7eb","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2af41f803ba79bca3cdf998cb7693d659c90cf44a5d33f8f17d57e73b0a50ef8","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/227efbc113c52d082eb798ad5dd9e614f314bf8d05fc3994389c26ece1843546","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b1401c960796792683b0b1f7882002f27d5ac1061dd1b77453f4e4b53f952f1d","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/78a98ce5c9ad64221b875226138a68383d60760d83a9c14dfdf13b21b4494937","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/99ba207af29964f2c7e64132b7fa7366c25684a9b583f1d6317cb073cb44c243","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6cba21e2591e8f155c947135b6b907078acccf7311d8e4061f2b1501f3e56616","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e5ec2bdb77be47d3ef900b1d1e35b4e5f0bc6107ef41dd2eeb77710dc0fb3196"}}},"metadata":{"abstract_en":"Making the existing Disability Tax Credit (DTC) refundable within the meaning of the Income Tax Act. The applicable 2021 credit for adults is $8,662, with an additional $5,053 supplement for those under 18.","abstract_fr":"Rendre remboursable le cr\u00e9dit d\u2019imp\u00f4t pour personnes handicap\u00e9es (CIPH) au sens de la Loi de l\u2019imp\u00f4t sur le revenu. 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