[{"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":"Govindadeva Bernier","url":"https:\/\/www.pbo-dpb.ca\/fr\/staff--equipe\/govindadeva-bernier","section":{"id":1,"title_en":"About","title_fr":"\u00c0 propos"}}]

Govindadeva Bernier

Conseiller-analyste

Govindadeva Bernier est conseiller-analyste financier. Avant de se joindre au Bureau du DPB, il a travaillé comme économiste chez Emploi-Québec à la Direction régionale de Lanaudière, comme directeur de projets chez Investissement Québec au sein de la Direction des mesures fiscales et comme agent de la politique de l’impôt au Ministère des Finances du Canada au sein de la Direction de la politique de l’impôt dans le Groupe d’évaluation et de recherche.

Govindadeva est titulaire d’une maîtrise en science économique et d’un baccalauréat en science économique avec concentration en finance, tous deux de l’École des Sciences de la Gestion de l’Université du Québec à Montréal.

Publications récentes

    {"id":"RP-2223-001-S","is_published":"2022-04-22T12:57:10.000000Z","release_date":"2022-04-22T13:00:00.000000Z","updated_at":"2022-04-22T13:03:40.000000Z","type":"RP","internal_id":"RP-2223-001-S","title_en":"Budget 2022: Issues for parliamentarians","title_fr":"Budget de 2022 : Consid\u00e9rations pour les parlementaires","slug":"RP-2223-001-S--budget-2022-issues-parliamentarians--budget-2022-considerations-parlementaires","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2223-001-S--budget-2022-issues-parliamentarians--budget-2022-considerations-parlementaires","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2223-001-S--budget-2022-issues-parliamentarians--budget-2022-considerations-parlementaires"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2223-001-S--budget-2022-issues-parliamentarians--budget-2022-considerations-parlementaires","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2223-001-S--budget-2022-issues-parliamentarians--budget-2022-considerations-parlementaires"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/2affe02238780197b2f57fd99bf0090bab48daaf6c30a157176c3ba0b227b791"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/b943b761559d67f44e46a40abd15dc4fe91ff465dbf8c9311483aa4e2b5dc2c5"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7a19e0a265b4fa3f53399ba6e9e92b85f9aa1f0f85a5242b3ac20cf0bcf659b1","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1560c17a0a526ab4dd31e1b4998cab8389a7ab14e33bec306132c0ffca952be5","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c8ed143e11dd2d5a19bf9695fedad409066d396e79203baecb9229eded2583d4","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/de1ed6fa375bb9ed2bb6b4b5340bf19be8d089398bac5a7aa5e5a898bc393b60","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/94c1fdc20c7884dfc7d322b610dd9be999d39eb6aae27ef9165513b84071afd0","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7d2b7c19bf3da09d450c88853fed37d96bb5972fd3dfdc89336fdf7006e76f52","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d0b500ac6146fb193671fd094cd9cfe1aad19ec9278eb80fec9572da81335ccd","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/49acbfa6cc86f8cddd94b470b63512674a0972626c29a6771f4745307dd06fe2"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/77a5a0d820348d99fc1ae0798c8660027c25d5b190e9c5cf51e3c7bb27954427","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/de69db44271c1bef3f88f1a4ec81efba346de6036c36bb7e8076b29b16f7eff5","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0e91838c7941ba5eddedc01f69001ee4deb40c8709771077bea11d8aaccea3d8","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/03afa70e2fa42bdda2282b940065486c89206ea42bd0607bc70e3c0e24c055ef","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/82182d241f2b9f2299fbab758eea3726a3f691b9bb86af6997f16d2858f99520","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7c4ad51b09050c66660f1e5a22be6208cc8687b4cd01cf2994327c10996d1bf5","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/930ae8e34a6beda2a30c754c968ea1afb9c847f843ba2fafcfec8c48f413c2f2","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2b8802a4800904ffe2c473a2a90d741d682cc8101d9c93089f8cde05ec566481"}}},"metadata":{"abstract_en":"To assist parliamentarians in their budgetary deliberations, this report highlights key issues arising from Budget 2022.","abstract_fr":"Ce rapport fait ressortir les faits saillants du budget de 2022 pour aider les parlementaires dans leurs d\u00e9lib\u00e9rations budg\u00e9taires.","highlights":[{"content":{"en":"Since the start of the pandemic, the Government has spent, or has planned to spend, $576 billion in new measures\u2014over 35 per cent, $204.5 billion, of this spending is not part of the COVID-19 Response Plan.","fr":"Depuis le d\u00e9but de la pand\u00e9mie, le gouvernement a d\u00e9pens\u00e9, ou pr\u00e9vu de d\u00e9penser, 576 milliards de dollars en nouvelles mesures \u2013 plus de 35 % de ces d\u00e9penses, soit 204,5 milliards de dollars, ne fait pas partie du Plan d\u2019intervention \u00e9conomique du Canada pour r\u00e9pondre \u00e0 la COVID-19."}},{"content":{"en":"Implementation of any remaining measures from the Liberal Party of Canada\u2019s 2021 election platform, as well as additional commitments not included in Budget 2022, such as Pharmacare, will impact the budgetary balance going forward.","fr":"La mise en \u0153uvre de toute mesure restante du programme \u00e9lectoral de 2021 du Parti lib\u00e9ral du Canada, ainsi que tout engagement suppl\u00e9mentaire non indiqu\u00e9 au budget de 2022, comme l\u2019assurance-m\u00e9dicaments, aura une incidence sur le solde budg\u00e9taire ult\u00e9rieur."}},{"content":{"en":"Budget 2022 includes new spending on tax compliance, which is expected to recover $3.4 billion in revenues. There is downside risk to the projected recovery in revenues due to a likely increase in the number of objections and appeals from taxpayers and CRA\u2019s performance on the collection of arrears.","fr":"Le budget de 2022 comporte de nouvelles d\u00e9penses pour l\u2019observation fiscale, dont on s\u2019attend qu\u2019elles entra\u00eenent le recouvrement de recettes fiscales de 3,4 milliards de dollars. Les recettes recouvr\u00e9es pourraient toutefois \u00eatre moins \u00e9lev\u00e9es que pr\u00e9vu, en raison d\u2019une probable augmentation du nombre d\u2019oppositions et d\u2019appels des contribuables et du rendement de l\u2019ARC en mati\u00e8re de perception des arri\u00e9r\u00e9s."}},{"content":{"en":"The Government expects to reduce spending by $9.0 billion beginning in 2023-24. The Government intends to review and identify areas to reduce spending. However, specific details regarding the scope of the review have not yet been announced.","fr":"Le gouvernement s\u2019attend \u00e0 r\u00e9duire les d\u00e9penses de 9,0 milliards de dollars en 2023-2024. Il entend proc\u00e9der \u00e0 un examen afin de d\u00e9terminer les secteurs o\u00f9 les d\u00e9penses seront r\u00e9duites. Cependant, certains d\u00e9tails sur la port\u00e9e de l\u2019examen n\u2019ont pas encore \u00e9t\u00e9 annonc\u00e9s."}},{"content":{"en":"The tabling of Budget 2022 a month after the Government\u2019s Main Estimates decouples the Government\u2019s fiscal planning from the medium-term operational plans tabled in Parliament. Parliamentarians could be well served by adopting a new legislative or administrative framework to enforce better alignment among the Government\u2019s various financial reports.","fr":"Le d\u00e9p\u00f4t du budget de 2022 un mois apr\u00e8s la pr\u00e9sentation du budget principal des d\u00e9penses dissocie la planification financi\u00e8re du gouvernement des plans op\u00e9rationnels \u00e0 moyen terme d\u00e9pos\u00e9s au Parlement. Il pourrait \u00eatre utile que les parlementaires adoptent un nouveau cadre l\u00e9gislatif ou administratif pour imposer une meilleure harmonisation entre les divers rapports financiers du gouvernement."}}]},"bills":[],"bibtex":{"en":"@techreport{PBO-RP2223001S,\n author={Bernier, Govindadeva and Grinshpoon, Kristina and Jacques, Jason and Nahornick, Nora and Nicol, Caroline and Perrault, Louis and Stanton, Jason},\n title={Budget 2022: Issues for parliamentarians},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP2223001S,\n author={Bernier, Govindadeva and Grinshpoon, Kristina and Jacques, Jason and Nahornick, Nora and Nicol, Caroline and Perrault, Louis and Stanton, Jason},\n title={Budget de 2022 : Consid\\\u0027{e}rations pour les parlementaires},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"RP-2122-036-S","is_published":"2022-03-29T12:57:07.000000Z","release_date":"2022-03-29T13:00:00.000000Z","updated_at":"2022-03-29T12:57:07.000000Z","type":"RP","internal_id":"RP-2122-036-S","title_en":"International Comparison of the Canada Revenue Agency\u2019s Performance","title_fr":"Comparaison internationale du rendement de l\u2019Agence du revenu du Canada","slug":"RP-2122-036-S--international-comparison-canada-revenue-agency-performance--comparaison-internationale-rendement-agence-revenu-canada","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2122-036-S--international-comparison-canada-revenue-agency-performance--comparaison-internationale-rendement-agence-revenu-canada","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2122-036-S--international-comparison-canada-revenue-agency-performance--comparaison-internationale-rendement-agence-revenu-canada"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2122-036-S--international-comparison-canada-revenue-agency-performance--comparaison-internationale-rendement-agence-revenu-canada","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2122-036-S--international-comparison-canada-revenue-agency-performance--comparaison-internationale-rendement-agence-revenu-canada"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/e2bcced243ea50b47d3797c3a2516d84472f9fd5f16f7bf739eb7237e28d93a0"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/d22685bbb9c76c164eeffd5a29bf63fe6bea4fb2cf1b68d2ce67c79f24f15b1b"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0b5f9598455722fac8bef7826837676c7850f889cb55de2f3f81b5134a070362","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ec0199122240a3abccb0b3d78958b980c07448c30c59db5cd1593163d7d69b17","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4efdd335e86db1522e30f496a20a205d562deb26d82c0dd95390a101b10dd825","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1980ce5f9c3198881a4386a36b0ae401aad11296d074710b252e72f91a60a04a","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/40aa9f977eb218b825dbe63bc7e471538ba68a81ea665e09704554a8549bf258","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/952e1849d1694c068bbc80e9d4f3d62f6d1d38c6f48f8ec0f66d47b497634f87","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a851eaaff1c5bd753689f5755c680d6b79221db628164fa058049c7c9f515596","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d0f3a5f117c5f81b37810798caaea489210dfe5a8ac34fb7986ac334c38b926b"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/051b1bdd9c09ec2762f39e562714306186ec0c4099d55382d708f165af9b9690","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/76ccc3af87d33e1c26af25fa4a27af9226df05be33fe5460d03a085d06f9fafa","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/099d06d5f664971b9d3944a472ebdf7288b22e6eaec72572dbc75ef554045188","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3d75905d0680199b2881637cb1629e83dbd616406cf1aec1510bc4ef34bf3fd2","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/34360d84af5fc80abc1d32ca1c30970f375d96f698c25e97f9b64eed7c4c6a2e","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3f1007dbec2693c0a1640239508f537fa77a7995535b0f18c847de5ffbbe2aa5","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a13f2c163e84faf4643352346ddc73341d63d6d773c04269451a319314a351a9","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d93eb4de634032dc7f100f8d6139875da654f8ea054c9f42d56feb864174bd80"}}},"metadata":{"abstract_en":"This report compares Canada\u2019s tax administration performance with that of comparable countries with a set of indicators derived from the International survey on Revenue Administration (ISORA) 2020. ISORA is administered every two years, collecting data on the previous two fiscal years from over 150 national or federal tax administrations around the globe.","abstract_fr":"Ce rapport compare le rendement du Canada en mati\u00e8re d\u2019administration fiscale \u00e0 celui de pays comparables \u00e0 l\u2019aide d\u2019un ensemble d\u2019indicateurs tir\u00e9s d\u2019ISORA (International Survey on Revenue Administration, Enqu\u00eate internationale sur les administrations fiscales) de 2020. R\u00e9alis\u00e9e tous les deux ans, l\u2019enqu\u00eate ISORA recueille des donn\u00e9es sur les deux derniers exercices financiers aupr\u00e8s de plus de 150 administrations fiscales nationales ou f\u00e9d\u00e9rales du monde entier.","highlights":[{"content":{"en":"From Budget 2016 to Budget 2021, the federal government announced over $3 billion in additional funding to the Canada Revenue Agency (CRA), over the 2016-17 to 2025-26 fiscal years, for multiple initiatives with nearly $2 billion specifically for compliance activities.","fr":"Du budget de 2016 au budget de 2021, le gouvernement f\u00e9d\u00e9ral a annonc\u00e9 un financement suppl\u00e9mentaire destin\u00e9 \u00e0 plusieurs initiatives, soit plus de 3 milliards de dollars \u00e0 l\u2019Agence du revenu du Canada (ARC) pour les exercices financiers 2016-2017 \u00e0 2025-2026, dont pr\u00e8s de 2 milliards de dollars consacr\u00e9s aux activit\u00e9s d\u2019observation."}},{"content":{"en":"Even with all the funding announcements since Budget 2016, CRA\u2019s spending excluding transfer payments will not have increased significantly over the 2017 to 2024 period after accounting for inflation.","fr":"En d\u00e9pit de toutes les annonces de financement faites depuis le budget de 2016, les d\u00e9penses de l\u2019ARC, lorsqu\u2019on exclut les paiements de transfert et qu\u2019on tient compte de l\u2019inflation, n\u2019auront pas augment\u00e9 de fa\u00e7on notable au cours de la p\u00e9riode de 2017 \u00e0 2024."}},{"content":{"en":"The only areas where Canada significantly outperformed the comparable countries were in terms of the value of additional assessments for value added tax and the number of audits conducted per auditor. This is expected since the CRA conducts a high volume of relatively less complex value added tax audits.","fr":"Les seuls aspects pour lesquels le Canada a surclass\u00e9 consid\u00e9rablement les pays comparables sont les cotisations suppl\u00e9mentaires de taxe sur la valeur ajout\u00e9e et le nombre de dossiers trait\u00e9s par v\u00e9rificateur. Cela est pr\u00e9visible, car l\u2019ARC effectue un volume \u00e9lev\u00e9 de v\u00e9rifications relativement peu complexes de la taxe sur la valeur ajout\u00e9e."}},{"content":{"en":"Canada performed relatively poorly in terms of arrears compared to the other countries, especially with respect to corporate income tax and value added tax arrears. The ISORA survey contains no details on the type of taxpayers owing these arrears (i.e., small vs large corporations). However, Canada\u2019s performance could be indicative of, for example, a preference from the tax administration to not pursue aggressively small business owners.","fr":"Le Canada a obtenu un rendement relativement faible en ce qui concerne les arri\u00e9r\u00e9s par rapport aux autres pays, surtout en ce qui concerne les arri\u00e9r\u00e9s d\u2019imp\u00f4t sur le revenu des soci\u00e9t\u00e9s et de taxe sur la valeur ajout\u00e9e. L\u2019enqu\u00eate ISORA ne contient aucun d\u00e9tail sur le type de contribuables redevables de ces arri\u00e9r\u00e9s (c.-\u00e0-d. petites ou grandes entreprises). Cependant, le rendement du Canada pourrait indiquer, par exemple, que l\u2019administration fiscale pr\u00e9f\u00e8re ne pas poursuivre activement les propri\u00e9taires de petites entreprises."}},{"content":{"en":"Canada is among the worst performers regarding cost of collection ratios, outperforming only Germany. However, cost of collection ratios must be interpreted with caution. An underfunded tax administration is likely to present a high-performance ratio but might be losing a lot of potential revenue because it does not have the resources to conduct audits.","fr":"Le Canada est un des pays les moins performants au chapitre du ratio de perception, devan\u00e7ant seulement l\u2019Allemagne. Cependant, les ratios des frais de perception doivent \u00eatre interpr\u00e9t\u00e9s avec prudence. Une administration fiscale sous-financ\u00e9e est susceptible de pr\u00e9senter un ratio \u00e9lev\u00e9, mais risque de se priver de revenus potentiels importants parce qu\u2019elle ne dispose pas des ressources n\u00e9cessaires pour effectuer des v\u00e9rifications."}}]},"bills":[],"bibtex":{"en":"@techreport{PBO-RP2122036S,\n author={Bernier, Govindadeva and Cl\\\u0027{e}ophat, R\\\u0027{e}gine},\n title={International Comparison of the Canada Revenue Agency\u2019s Performance},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP2122036S,\n author={Bernier, Govindadeva and Cl\\\u0027{e}ophat, R\\\u0027{e}gine},\n title={Comparaison internationale du rendement de l\u2019Agence du revenu du Canada},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2122-026-S","is_published":"2022-01-31T14:00:03.000000Z","release_date":"2022-01-31T14:00:00.000000Z","updated_at":"2022-01-31T14:00:03.000000Z","type":"LEG","internal_id":"LEG-2122-026-S","title_en":"Enhancing the Eligible Educator School Supply Tax Credit","title_fr":"Bonifier le cr\u00e9dit d\u2019imp\u00f4t pour fournitures scolaires d\u2019\u00e9ducateur admissible","slug":"LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-026-S--enhancing-eligible-educator-school-supply-tax-credit--bonifier-credit-impot-fournitures-scolaires-educateur-admissible"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/88ee046f87f6ab7c3851b57cbcf6c98df13bf89b2e24d95f3d70481884faf6b5"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/89379a5cf374f490571bddd9d87b9af24bab0b5e24862345ae9aab10132e38a3"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a3f5d780392e9f81bd21521ae59ca35b6d712ebd465853ca2a4a435c4fb4a696","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/25f30257df7a09e24a06585c957952615ae3453a2f74f9622b84e7f72ed2e0cc","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/265693261c7bfeb4ed5f2b92f606464459d047c8d84d230b9009e5d58a2b7bb9","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7f000c2676955f565ab4d195f1675b3705eeef750ead30ac6795af3612db4056","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ddbb862d8109e393530ceccb39cfa3b587290fc3d3fd5a8acbc75e117aa9bffa","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/035a71adef8b687fc51ed5580572b595066722d1ab47034ada528db411ea284f","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a04f7dd0c9716d35fe7d3ab76dbc2c5a5aa6425e86362499871c04f7314323c1","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b1ec88b2edb9e40552feee685cd9b203df3ef5c1b35b7af9d7840aa551615574"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/53886e5de7f0644a39d314de1c64c12a2285e91629ac54b39ffe6f191ac152bd","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/209f9c08d13ea1cbd9142c4fbc4aa82153a5c39478ad4c0db140dc5726f49647","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5596016855af021a8bac80d9651a11aa7ea6b8d9f56299b7ec65642087913ba9","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/abfbfc4c83f7868c3ff1a66466e064c5e6bdd9806560986800098147df843c56","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ce7aef12edcc3a3e07b70f56cc8c727df109dc65cd2b7a57d60bae6c5558458f","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2654f8f5bfb22f318c7c020c5fa02d5b6cf1b44c31c9d0784c5df03df6153227","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9b7172da1cdf4b3f74c3d519a61ff8fe5ed5d69af126111c288dd24bcc23377e","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/673c7dbf74a2350e38b2929689c57ee69529aa36b66214748385c9291a6ef73a"}}},"metadata":{"abstract_en":"Pursuant to Bill C-8, the Eligible Educator School Supply Tax Credit rate will be increased from 15% to 25%. This rate will still apply to eligible teaching supplies expenses of up to $1,000 and the credit will remain refundable. The definition of eligible teaching supplies will be modified to include technological devices and the requirement that the supplies must be used in school will be waived.\n\nThis measure would apply to the 2021 and subsequent taxation years.","abstract_fr":"En vertu du projet de loi C-8, le cr\u00e9dit d\u2019imp\u00f4t pour fournitures scolaires d\u2019\u00e9ducateur admissible passera de 15 % \u00e0 25 %. Ce taux s\u2019appliquera toujours aux d\u00e9penses admissibles de fournitures d\u2019enseignement jusqu\u2019\u00e0 concurrence de 1 000 $ et le cr\u00e9dit restera remboursable. La d\u00e9finition des fournitures d\u2019enseignement admissibles sera modifi\u00e9e pour inclure les appareils technologiques, et l\u2019exigence selon laquelle les fournitures doivent \u00eatre utilis\u00e9es \u00e0 l\u2019\u00e9cole sera \u00e9limin\u00e9e.\n\nCette mesure s\u2019appliquerait aux ann\u00e9es d\u2019imposition 2021 et suivantes.","highlights":[]},"bills":[{"id":258,"created_at":"2021-12-16T06:00:08-05:00","updated_at":"2022-02-01T09:00:05-05:00","legisid":"44_1_C-8","parliament":44,"session":1,"prefix":"C","number":8,"title_en":"An Act to implement certain provisions of the economic and fiscal update tabled in Parliament on December 14, 2021 and other measures","title_fr":"Loi portant ex\u00e9cution de certaines dispositions de la mise \u00e0 jour \u00e9conomique et budg\u00e9taire d\u00e9pos\u00e9e au Parlement le 14 d\u00e9cembre 2021 et mettant en oeuvre d\u0027autres 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PBO\u2019s Ready Reckoner is an online tool to estimate the potential impacts on federal budgetary revenues that would arise from adjusting various federal tax rates, credits, and brackets. This is a brief guide to assist users with technical questions.","abstract_fr":"Le Simulateur budg\u00e9taire (Bar\u00e8me) du DPB est un outil en ligne qui permet d\u2019estimer les r\u00e9percussions potentielles sur les revenus budg\u00e9taires f\u00e9d\u00e9raux qu\u2019aurait l\u2019ajustement de divers taux d\u2019imposition, cr\u00e9dits d\u2019imp\u00f4t et tranches d\u2019imposition. Il s\u2019agit d\u2019un bref guide pour r\u00e9pondre aux questions techniques des utilisateurs.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-ADM2122002X,\n author={Busby, Carleigh and Bernier, Govindadeva and Michalyshyn, Katarina and Scholz, Tim},\n title={Ready Reckoner User Guide},\n institution={The Office of the Parliamentary Budget Officer},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-ADM2122002X,\n author={Busby, Carleigh and Bernier, Govindadeva and Michalyshyn, Katarina and Scholz, Tim},\n title={Guide d\u2019utilisation du Simulateur budg\\\u0027{e}taire (Bar\\`{e}me)},\n institution={Bureau du directeur parlementaire du budget},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2122-019-S","is_published":"2021-07-21T13:00:02.000000Z","release_date":"2021-07-21T13:00:00.000000Z","updated_at":"2021-07-21T13:00:02.000000Z","type":"LEG","internal_id":"LEG-2122-019-S","title_en":"Immediate expensing for Canadian-Controlled Private Corporations (CCPC)","title_fr":"Passation en charges imm\u00e9diate pour les soci\u00e9t\u00e9s priv\u00e9es sous contr\u00f4le canadien (SPCC)","slug":"LEG-2122-019-S--immediate-expensing-canadian-controlled-private-corporations-ccpc--passation-charges-immediate-societes-privees-sous-controle-canadien-spcc","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-019-S--immediate-expensing-canadian-controlled-private-corporations-ccpc--passation-charges-immediate-societes-privees-sous-controle-canadien-spcc","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-019-S--immediate-expensing-canadian-controlled-private-corporations-ccpc--passation-charges-immediate-societes-privees-sous-controle-canadien-spcc"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-019-S--immediate-expensing-canadian-controlled-private-corporations-ccpc--passation-charges-immediate-societes-privees-sous-controle-canadien-spcc","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-019-S--immediate-expensing-canadian-controlled-private-corporations-ccpc--passation-charges-immediate-societes-privees-sous-controle-canadien-spcc"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/b86f1457fb8ff279226f4548d44c70dd419cd639fe4f5378157649bfa2e25568"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/b1d0d860e1d31b9330041e4f671d044a368f22ab65c6edf4073e8bcdb0c7f7fd"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c20029f25e136d5546f973ce7a44b969ca3c2db976d99462527ebe0807a7a578","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/10c61f829fc49be63074a3303c4f534f0e593a7e1d510513110942a9811ad3d6","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2f5cc1c3b6b46687731859f7cf953e3d682b7ceeef0dc241c8d198df1e905914","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8c8066ebbd633a828a75d24f9909d131275e98df4232921540e35ffebf36ad91","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7950a5b9c574148a2427699bd6931eed957ac8c70df63d956f2cac556552f03b","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5e1d9e740afce51029a9ef1bdaf24d3a0406ded0fc92c54e312e9337e0d2461d","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/77b2e0a75170f75189d62a04d03c24766dfb60d9e4c35a4c22b0727d41f0d2b2","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a1635481de77dccc96551b415fffe2f63dba43b21d02d762b63a832a921aa4ab"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/049cdd93ba471795f9364c6f1af611ba9d4c5364fc263fcc98de68266fad7ff4","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e92abbc64171afaca01feeb8ee0e5dbb7eacacb84423dd53bdedfe47fb866767","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6c0eef58f029f49fcded39ab49f234545608ae6fcc72f98a21ad9454901798f0","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ca58c104c47f0684046269d4fa37bc1dd7563c4ef74ecd3b285afd12dafdc359","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7f66c351eb9b4ff00e4230aafa053def9d3af972e3f11bb8040b87289190372e","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7b9ae44e437d5b4187f586a8ce9cd22e43ba0bb80dd805ee1197108aa0bd822e","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8961128dd8a689b6a1c95d158692668eb7c7a6df0c9090e9a6362b8e182016b8","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e4d7b7fc0a3aac00df47d286938551334e2bbda7da8df490f96fd16ce9ce7137"}}},"metadata":{"abstract_en":"Introducing immediate expensing for eligible property (most capital property except generally long-lived assets) acquired by a CCPC on or after Budget Day and that becomes available for use before January 1, 2024, up to a maximum amount of $1.5 million per taxation year. The availability of other enhanced deductions under existing rules \u2013 such as the full expensing for manufacturing and processing machinery and equipment and for clean energy equipment, introduced in the 2018 Fall Economic Statement \u2013 would not reduce the maximum amount available under this new measure.","abstract_fr":"Possibilit\u00e9 pour une SPCC de passer imm\u00e9diatement en charges certains biens admissibles (la plupart des immobilisations, \u00e0 l\u2019exception des actifs g\u00e9n\u00e9ralement \u00e0 long terme) \u2013 jusqu\u2019\u00e0 concurrence de 1,5 million de dollars par exercice \u2013 acquis \u00e0 compter du jour de d\u00e9p\u00f4t du Budget et qui sont pr\u00eats \u00e0 \u00eatre utilis\u00e9s avant le 1er janvier 2024. Les d\u00e9ductions bonifi\u00e9es qui existaient d\u00e9j\u00e0 \u2013 par exemple la passation en charges int\u00e9grale pour la machinerie et l\u2019\u00e9quipement de fabrication et de transformation, ainsi que pour l\u2019\u00e9quipement d\u2019\u00e9nergie propre, dont l\u2019annonce avait \u00e9t\u00e9 faite dans l\u2019\u00c9nonc\u00e9 \u00e9conomique de l\u2019automne 2018 \u2013 ne r\u00e9duiront pas le plafond applicable en vertu de cette nouvelle mesure.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-LEG2122019S,\n author={Bernier, Govindadeva},\n title={Immediate expensing for Canadian-Controlled Private Corporations (CCPC)},\n institution={The Office of the Parliamentary Budget Officer},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2122019S,\n author={Bernier, Govindadeva},\n title={Passation en charges imm\\\u0027{e}diate pour les soci\\\u0027{e}t\\\u0027{e}s priv\\\u0027{e}es sous contr\\^{o}le canadien (SPCC)},\n institution={Bureau du directeur parlementaire du budget},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2122-004-S","is_published":"2021-05-20T13:00:08.000000Z","release_date":"2021-05-20T13:00:00.000000Z","updated_at":"2021-05-20T13:00:08.000000Z","type":"LEG","internal_id":"LEG-2122-004-S","title_en":"Rate Reduction for Zero-Emission Technology Manufacturers","title_fr":"R\u00e9duction de taux pour les fabricants de technologies \u00e0 z\u00e9ro \u00e9mission","slug":"LEG-2122-004-S--rate-reduction-zero-emission-technology-manufacturers--reduction-taux-fabricants-technologies-zero-emission","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-004-S--rate-reduction-zero-emission-technology-manufacturers--reduction-taux-fabricants-technologies-zero-emission","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2122-004-S--rate-reduction-zero-emission-technology-manufacturers--reduction-taux-fabricants-technologies-zero-emission"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-004-S--rate-reduction-zero-emission-technology-manufacturers--reduction-taux-fabricants-technologies-zero-emission","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2122-004-S--rate-reduction-zero-emission-technology-manufacturers--reduction-taux-fabricants-technologies-zero-emission"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/00bdabc6558bde29d3a29feebef100230fa9954a50985128ba9bb20222622b88"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/ade0deb33771a0546cd94466aa7e8cda26ce3e7f52ad381f3412bba6e1612214"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/004bb0be77401b5edbef43f973746fe97e70d34689ca65af9160221948f6b0d6","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/56d04227dea7c1fe46b2d8667d057c52a12e907743fa3322d39272d6168c7470","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b5014d818f93336019cbf70cf674e09fd01baa57af1bfcb7c49d995e52ffb122","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/cd5e619f2bd6c88cf14c4c79340f095ed47c30df85c26969b89c69bd5353d094","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a0aaa9a6f1410b817a27638b388ab0f2097315f1f67e3e0998139a4b2ac77a6a","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1657952bf92d23499a03e888634aeb2366de5718fa4fb280139bad098b654ffe","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9251adc96ff7653fa270ef23284ca3ffdfdd3a34d86aa4f2cd22293dbdda7abd","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fe18c4b08a634036481c534f7c6b62ccb2077cd954d2ab1cd2d314f4b37409f2"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/169971232890a3fd8690b27d37bf74a2ce2bba834845dc12d8114f3467b13da4","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e1570c211d92e4341a6d3a5a82b9cbe0fc45739bd5e8c043c58c40d70c639148","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/86012b71e63c6dc40f06f9fc0cc209c5e49e0e1718622127aa71c78bd74d66ff","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/327e8f6ada5681cbc3c87e453b8e05fea539bea4b44d01ccfe291c2ac37f8da1","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0fd12375e45fb2eac2e6821cc3e61ce68b19a71751075afc0e7fc1e5d0e3b748","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1b1e9ce53feb51f77acd449e32ce73f8c32a436ea0b4f983c9ea3daf99c34f62","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b457a762d9319efa3396d93070122afee9a2d028785d2dd3352abdf8eb9293ba","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/80c3d0780041f15a526cdec06bc97812ccb6a9aad7b1c03c2dc6bc19aa9b7047"}}},"metadata":{"abstract_en":"The corporate income tax (CIT) rate on eligible zero-emission technology manufacturing and processing activities will be reduced in half. This will reduce the CIT rate on small businesses from 9 to 4.5 per cent and the general CIT rate from 15 to 7.5 per cent. The rate reduction will apply to taxation years that begin after 2021 and before 2031 (gradually phasing out between 2029 and 2031). Eligible activities will include:\n\n* manufacturing of solar, wind or water energy conversion equipment;\n* manufacturing of geothermal energy equipment;\n* manufacturing of equipment for a ground source heat pump system;\n* manufacturing of electrical energy storage equipment used for storage of renewable energy;\n* manufacturing of zero-emission vehicles;\n* manufacturing of batteries and fuel cells for zero-emission vehicles;\n* manufacturing of electric vehicle charging systems and hydrogen refuelling stations for vehicles;\n* manufacturing of equipment used for the production of hydrogen by electrolysis of water;\n* production of hydrogen by electrolysis of water; and\n* production of solid, liquid or gaseous fuel from either carbon dioxide or specified waste material.","abstract_fr":"Le taux d\u2019imp\u00f4t sur le revenu des soci\u00e9t\u00e9s pour les activit\u00e9s admissibles de fabrication et de transformation de technologies \u00e0 z\u00e9ro \u00e9mission sera r\u00e9duit de moiti\u00e9. \u00a0Le taux d\u2019imposition des petites entreprises passera ainsi de 9 \u00e0 4,5 % et le taux d\u2019imposition g\u00e9n\u00e9ral sur le revenu des soci\u00e9t\u00e9s, de 15 \u00e0 7,5 %. La r\u00e9duction de taux s\u2019appliquera aux ann\u00e9es d\u2019imposition d\u00e9butant apr\u00e8s 2021 mais avant 2031 (avec une \u00e9limination progressive entre 2029 et 2031). Les activit\u00e9s admissibles comprendront :\n\n* la fabrication de mat\u00e9riel de conversion en \u00e9nergie solaire, \u00e9olienne ou hydraulique;\n* la fabrication de mat\u00e9riel d\u0027\u00e9nergie g\u00e9othermique;\n* la fabrication de mat\u00e9riel pour un syst\u00e8me de pompe g\u00e9othermique;\n* la fabrication de mat\u00e9riel de stockage de l\u0027\u00e9nergie \u00e9lectrique utilis\u00e9 pour le stockage de l\u0027\u00e9nergie renouvelable;\n* la fabrication de v\u00e9hicules z\u00e9ro \u00e9mission;\n* la fabrication de batteries et de piles \u00e0 combustible pour v\u00e9hicules z\u00e9ro \u00e9mission;\n* la fabrication de syst\u00e8mes de recharge des v\u00e9hicules \u00e9lectriques et de postes de ravitaillement en hydrog\u00e8ne pour les v\u00e9hicules;\n* la fabrication de mat\u00e9riel utilis\u00e9 pour la production d\u0027hydrog\u00e8ne par \u00e9lectrolyse de l\u0027eau;\n* la production d\u0027hydrog\u00e8ne par \u00e9lectrolyse de l\u0027eau;\n* la production de combustible solide, liquide ou gazeux \u00e0 partir de dioxyde de carbone ou de d\u00e9chets d\u00e9termin\u00e9s.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-LEG2122004S,\n author={Bernier, Govindadeva},\n title={Rate Reduction for Zero-Emission Technology Manufacturers},\n institution={The Office of the Parliamentary Budget Officer},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2122004S,\n author={Bernier, Govindadeva},\n title={R\\\u0027{e}duction de taux pour les fabricants de technologies \\`{a} z\\\u0027{e}ro \\\u0027{e}mission},\n institution={Bureau du directeur parlementaire du budget},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"RP-2122-002-M","is_published":"2021-04-27T13:00:12.000000Z","release_date":"2021-04-27T13:00:00.000000Z","updated_at":"2021-04-27T13:00:12.000000Z","type":"RP","internal_id":"RP-2122-002-M","title_en":"Cost Estimate of an Excess Profits Tax","title_fr":"Montant 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report estimates the federal corporate income tax revenues that would be generated if an additional 15 percent tax rate was applied to excessive profits earned by big firms in 2020.","abstract_fr":"Ce rapport pr\u00e9sente une estimation des recettes f\u00e9d\u00e9rales que rapporterait l\u2019imp\u00f4t sur le revenu des soci\u00e9t\u00e9s si un taux d\u2019imposition suppl\u00e9mentaire de 15 % \u00e9tait appliqu\u00e9 aux b\u00e9n\u00e9fices exceptionnels r\u00e9alis\u00e9s par les grandes soci\u00e9t\u00e9s en 2020.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-RP2122002M,\n author={Busby, Carleigh and Creighton, Mark and Bernier, Govindadeva},\n title={Cost Estimate of an Excess Profits Tax},\n institution={The Office of the Parliamentary Budget Officer},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP2122002M,\n author={Busby, Carleigh and Creighton, Mark and Bernier, Govindadeva},\n title={Montant estimatif d\u2019un imp\\^{o}t 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hybride","slug":"RP-2021-042-M--cost-estimate-hybrid-parliament-system--estimation-cout-un-systeme-parlementaire-hybride","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2021-042-M--cost-estimate-hybrid-parliament-system--estimation-cout-un-systeme-parlementaire-hybride","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-2021-042-M--cost-estimate-hybrid-parliament-system--estimation-cout-un-systeme-parlementaire-hybride"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2021-042-M--cost-estimate-hybrid-parliament-system--estimation-cout-un-systeme-parlementaire-hybride","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-2021-042-M--cost-estimate-hybrid-parliament-system--estimation-cout-un-systeme-parlementaire-hybride"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/2999ec312e729983fd2f286f2144061762e2a0cf50283fab4663585f44ce85a2"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/f94d661f2fe84c3948e834d36162bba5f9f57ab2c87a2a28b3a59296dbbeb4a1"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/07194dccc63287dc1f985b556345074618565ff6","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8fdac903cad3c483168e160a24af04245c2c05d2","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/59d7f8cf97b6b16fcfa426742654625dfee04a9e","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/db89fb08d7a06ccb36f848899d76a6f109f7f9ed","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b0f96bd6c88413190cdfd55c454e6188452ba8ba","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/eea5d0233ed179686f101363e8bad3512b2b2123","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/239d13a8986bcfa4c6f6c3d9949673201292c8ea","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/db9c3520cc8b82ab8906a30381f591f23c4eb610"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fe6c8e5d9bbd4da8a204afa5ebfdaac54e5817d6","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1496ccfe864af1dceaf8e90571b09f7d538e4f4b","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/df31a6458b0cd919d616963c1e654d3609e2eb73","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0c931eddee9ad7d6207081644529bcdfbe6bbef0","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/cca84bc048dac6c2f7babe47e18c6c785102badf","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b71b7a90d30ea2cb6db6a0f683803a7ee3d38f02","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/90097e3b427790d8dc9f1105d5908d6df520300b","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/858e86dba02ff06f0233bb24fff3cdc6a67f2876"}}},"metadata":{"abstract_en":"Senator Rosa Galvez requested that the Parliamentary Budget Officer estimate the costs and savings of a hybrid parliamentary system. In such a system, parliamentarians can participate in the proceedings either in person or remotely via videoconference.\n\nThis report estimates certain incremental costs (mostly acquisition of IT equipment and increased costs of interpretation services) and the savings (reduction in travel expenses for Senators and Members of the House of Commons that no longer travel to Ottawa to attend in person) of a hybrid parliamentary system.","abstract_fr":"La s\u00e9natrice Rosa Galvez a demand\u00e9 au directeur parlementaire du budget d\u2019estimer les co\u00fbts et les \u00e9conomies d\u2019un syst\u00e8me parlementaire hybride. Dans un tel syst\u00e8me, les parlementaires peuvent participer aux d\u00e9lib\u00e9rations soit en personne, soit \u00e0 distance par vid\u00e9oconf\u00e9rence.\n\nCe rapport pr\u00e9sente une estimation de certains co\u00fbts suppl\u00e9mentaires (principalement se rapportant \u00e0 l\u2019acquisition de mat\u00e9riel informatique et \u00e0 l\u2019augmentation des co\u00fbts des services d\u2019interpr\u00e9tation) et des \u00e9conomies (r\u00e9duction des frais de d\u00e9placement des s\u00e9nateurs et des d\u00e9put\u00e9s qui ne se rendent plus \u00e0 Ottawa pour assister aux s\u00e9ances en personne) d\u2019un syst\u00e8me parlementaire hybride.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-RP2021042M,\n author={Bernier, Govindadeva and Mohamed Ahmed, Salma},\n title={Cost Estimate of a Hybrid Parliament System},\n institution={The Office of the Parliamentary Budget Officer},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP2021042M,\n author={Bernier, Govindadeva and Mohamed Ahmed, Salma},\n title={Estimation du cout d\u2019un syst\\`{e}me parlementaire hybride},\n institution={Bureau du directeur parlementaire du budget},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2021-067-S","is_published":"2021-02-18T14:00:02.000000Z","release_date":"2021-02-18T14:00:00.000000Z","updated_at":"2021-02-18T14:00:02.000000Z","type":"LEG","internal_id":"LEG-2021-067-S","title_en":"Strengthening Tax Compliance","title_fr":"Renforcer la conformit\u00e9 aux r\u00e8gles fiscales","slug":"LEG-2021-067-S--strengthening-tax-compliance--renforcer-conformite-aux-regles-fiscales","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2021-067-S--strengthening-tax-compliance--renforcer-conformite-aux-regles-fiscales","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2021-067-S--strengthening-tax-compliance--renforcer-conformite-aux-regles-fiscales"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2021-067-S--strengthening-tax-compliance--renforcer-conformite-aux-regles-fiscales","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2021-067-S--strengthening-tax-compliance--renforcer-conformite-aux-regles-fiscales"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/d70aff9224da56c44a943d2cc4d0845a1baf028f71689986989196450a4e02a3"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/6d0cf4b259c44b79b30a4c7bc1a4228d231d72d1df76463a9b9f41c569849a2d"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b3c62390d336cafbe62c5352307c8f77873c5def","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/41e781f84dbd721b10f33921d5390d88f7b258d2","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8fcf2ce59486bdba36f48d72dcdc24a27f7dfda0","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/64f2e85114a35e485d92747e8fdf9b784cb86571","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2d83d89c3e62618080318f6db62eb74c102504c7","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/021356d104b6e3286281349506f4ccd247632d10","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1880c927d277e6ef114a9a1f392bfa70fb3aa292","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ef9906b97135e3e2c2d98aabe19f60ca7c9b2485"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6ab75ac70193af8ad7a93c60bf33a33c1f266adc","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1268107e3c64466c127bd0a64e390cf50ffdefc5","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/dabdd312661c6347997a9e985fa9a119f9ad8569","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0922eb918d51db843df323a5891dc33b1cbb2f3a","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1333bd26d1677a150bec54f9da8d7d9f1c72c057","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3149c3222dda631fd22f82ec5fff7fe5406ef565","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6977b3ed121d24b281977349d815796bfeb4df67","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/404513d99ccc2985250662351ba2117a8a09d56c"}}},"metadata":{"abstract_en":"Starting in 2021\u20132022, the government will invest an additional $606 million over five years to allow the Canada Revenue Agency (CRA) to combat tax evasion and aggressive tax avoidance. Specifically, the CRA will hire additional offshore-focused auditors to focus on individuals who avoid taxes by hiding income and assets offshore. It will enhance the audit function targeting higher-risk tax filings, including those of high-net worth Canadians, and strengthen its ability to fight tax crimes such as money laundering and terrorist financing.","abstract_fr":"\u00c0 compter de 2021-2022, le gouvernement investira un montant suppl\u00e9mentaire de 606 millions de dollars sur cinq ans pour permettre \u00e0 l\u2019Agence du revenu du Canada (ARC) de contrer l\u2019\u00e9vasion fiscale et l\u2019\u00e9vitement fiscal abusif. Plus particuli\u00e8rement, l\u2019ARC embauchera d\u2019autres v\u00e9rificateurs sp\u00e9cialis\u00e9s en comptes \u00e9trangers pour pouvoir concentrer ses recherches sur les personnes qui \u00e9vitent les taxes et les imp\u00f4ts en dissimulant leurs revenus et leurs biens \u00e0 l\u2019\u00e9tranger. Elle am\u00e9liorera la fonction d\u2019audit pour les d\u00e9clarations de revenus \u00e0 risque \u00e9lev\u00e9, y compris celles des Canadiens fortun\u00e9s, et renforcera sa capacit\u00e9 \u00e0 lutter contre les crimes fiscaux, comme le blanchiment d\u2019argent et le financement des activit\u00e9s terroristes.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-LEG2021067S,\n author={Bernier, Govindadeva},\n title={Strengthening Tax Compliance},\n institution={The Office of the Parliamentary Budget Officer},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2021067S,\n author={Bernier, Govindadeva},\n title={Renforcer la conformit\\\u0027{e} aux r\\`{e}gles fiscales},\n institution={Bureau du directeur parlementaire du budget},\n year=2021,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"RP-2021-025-M","is_published":"2021-01-26T20:16:02.000000Z","release_date":"2020-10-20T04:00:00.000000Z","updated_at":"2021-01-26T20:16:02.000000Z","type":"RP","internal_id":"RP-2021-025-M","title_en":"Cost Estimate for Bill C-7 \u201cMedical Assistance in Dying\u201d","title_fr":"Estimation des co\u00fbts du projet de loi C-7 (aide m\u00e9dicale \u00e0 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McCauley, MP for Edmonton West, requested that the PBO report on costs incurred from the federal Government\u2019s policy of allowing employees to use pay code 699 \u2013 paid leave for other reasons for leave related to the COVID-19 pandemic. This report presents the findings from 699 leave data provided by the Treasury Board Secretariat and supplementary data provided by the Canada Revenue Agency.","abstract_fr":"Kelly McCauley, d\u00e9put\u00e9 d\u2019Edmonton-Ouest, a demand\u00e9 au DPB de faire rapport des co\u00fbts engag\u00e9s en application de la politique du gouvernement f\u00e9d\u00e9ral qui permet aux employ\u00e9s d\u2019utiliser le cong\u00e9 de code 699 \u2014 cong\u00e9 pay\u00e9 pour d\u2019autres raisons pour les cong\u00e9s li\u00e9s \u00e0 la pand\u00e9mie de COVID-19. Le pr\u00e9sent rapport expose les constatations tir\u00e9es des donn\u00e9es sur les cong\u00e9s de code 699 fournies par le Secr\u00e9tariat du Conseil du Tr\u00e9sor et des donn\u00e9es suppl\u00e9mentaires fournies par l\u2019Agence du revenu du Canada.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-RP2021018M,\n author={Bernier, Govindadeva and Devakos, Tessa},\n title={Public service use of paid leave for reasons related to COVID-19},\n institution={The Office of the Parliamentary Budget Officer},\n year=2020,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP2021018M,\n author={Bernier, Govindadeva and Devakos, Tessa},\n title={Utilisation par la fonction publique des cong\\\u0027{e}s pay\\\u0027{e}s pour des raisons li\\\u0027{e}es \\`{a} la COVID-19},\n institution={Bureau du directeur parlementaire du budget},\n year=2020,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2021-016-S","is_published":"2021-05-11T17:47:08.000000Z","release_date":"2020-04-28T13:00:00.000000Z","updated_at":"2021-05-11T19:08:28.000000Z","type":"LEG","internal_id":"LEG-2021-016-S","title_en":"Deferral of Sales Tax Remittance and Customs Duty Payments until June","title_fr":"Report des versements de la taxe de vente et des droits de douane jusqu\u2019en juin","slug":"LEG-2021-016-S--deferral-sales-tax-remittance-customs-duty-payments-until-june--report-versements-taxe-vente-droits-douane-jusqu-juin","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2021-016-S--deferral-sales-tax-remittance-customs-duty-payments-until-june--report-versements-taxe-vente-droits-douane-jusqu-juin","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2021-016-S--deferral-sales-tax-remittance-customs-duty-payments-until-june--report-versements-taxe-vente-droits-douane-jusqu-juin"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2021-016-S--deferral-sales-tax-remittance-customs-duty-payments-until-june--report-versements-taxe-vente-droits-douane-jusqu-juin","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2021-016-S--deferral-sales-tax-remittance-customs-duty-payments-until-june--report-versements-taxe-vente-droits-douane-jusqu-juin"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/38d403555dcfd043bd79c5632fd6937f87a94a4e3e7787bc032a6b8ac4585dfe"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/2a0d19c608f6598bd8e373b018008844866a1a9e447ea8d18183409e8560c30b"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ee199723db9967fd33142ead5a9e383d0421bdf2685d030ba4a98f1cabd9c13f","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/01ad7ba412ce914ed6c43f0b1aaa7b4974441efd038e92a88c37a17eefb9b987","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e0befb8aa1f25ce1020417433cf08f18a66b64e0f5eddc4c09f5d87c6a77fac2","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/80925cdd48eedcba8d8c4b7ab60b1ecd085f8e171184aae378a8e6618d8ce01d","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/cdf3e83b1e066f01eff693504e4a90d11f8fd99b524fc25f1638270dac7a1298","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/91310e40731a7deb13b3700342e50ddd29483c2f8e58883096c50b45b6cb4ff4","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0f8b6c69d03ec7b50d45a0c3fdd18478f0a5338083da4cd67bdc98350d4ec546","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/06e1fad3b5e7653ed0fc46cdf0bbbcf9ed4cc9d2c7a2be7651382302d3c39a1f"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2a6d5e0a4252e76ef514d4c3893541144dee10419f9d7cd6a0d9a95efcdfd5fe","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/cc29730c8746b04278db9a3a86ddf68b38faa59ecbe3024c4d60b8ca4c3463f1","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/76a724c8dbd8422cbfa0c47618111fbf7648d8471d83c616b81c1945edb57f31","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/30a1c181a70423689c17172d198235553d7205ce99e0ddd6e824c4a8b45c68a0","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/002e5b390f87c43a404ac5e4f6d1c0ef7daf7d70a426a3a3b09d42e3dd6fa81c","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ecc2a47d713ff370518243defc83ae2795f5b641b74208670bcf7e6cb21cfc63","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/57474c3c492c7176bf16dd2c21033b77089204a28e0474ef7270e9700a05abcd","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/30ba8c99d8455a7360b0ec070ac5f738898c9f623374010f5166d89d50e70a8d"}}},"metadata":{"abstract_en":"Businesses, including self-employed individuals, can defer until June 30, 2020 payments of the Goods and services tax (GST)\/Harmonized sales tax (HST), as well as customs duty owing on their imports. Any GST\/HST payment that becomes owing from March 27 until the end of May can be deferred until the end of June. For GST and customs duty payments for imported goods, deferral includes amounts owing for March, April and May. PBO estimates a total of $12.3 billion in tax payments (GST\/HST and custom import duties) will be deferred between March 27 and June 30, 2020. The cost of borrowing for the government to avoid cash-flow issues during this period is estimated at $3.9 million. By extending the payment deadlines, PBO estimates the government will forgo a total of $27.1 million in interest and penalties for late payment. Finally, by extending the payment deadline, PBO estimates the government could lose an additional $61.0 million because of increased defaults. The total cost of the measure is thus estimated at $92.0 million.","abstract_fr":"Les entreprises, y compris les travailleurs ind\u00e9pendants, peuvent reporter jusqu\u2019au 30 juin 2020 les versements de la taxe sur les produits et services (TPS)\/taxe de vente harmonis\u00e9e (TVH), ainsi que des droits de douane sur leurs importations. Tout versement de TPS\/TVH \u00e9chu entre le 27 mars et la fin mai peut \u00eatre report\u00e9 jusqu\u2019\u00e0 la fin juin. En ce qui concerne la TPS et les droits de douane \u00e0 acquitter sur les marchandises import\u00e9es, le report vise les sommes dues pour mars, avril et mai. Le DPB s\u2019attend \u00e0 ce que des versements de taxe (TPS\/TVH et droits de douane \u00e0 l\u2019importation) totalisant 12,3 milliards de dollars soient report\u00e9s entre le 27 mars et le 30 juin 2020. Le co\u00fbt des emprunts que devra contracter le gouvernement pour \u00e9viter les probl\u00e8mes de tr\u00e9sorerie pendant cette p\u00e9riode est estim\u00e9 \u00e0 3,9 millions de dollars. En reportant l\u2019\u00e9ch\u00e9ance des versements, le gouvernement renoncera, selon les estimations du DPB, \u00e0 un total de 27,1 millions de dollars en int\u00e9r\u00eats et en p\u00e9nalit\u00e9s pour les paiements en retard. Enfin, le DPB pr\u00e9voit qu\u2019en reportant l\u2019\u00e9ch\u00e9ance des versements, le gouvernement pourrait perdre une somme additionnelle de 61,0 millions de dollars \u00e0 cause de d\u00e9fauts de paiement additionnels. Le co\u00fbt total de la mesure est donc estim\u00e9 \u00e0 92,0 millions de dollars.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-LEG2021016S,\n author={Bernier, Govindadeva},\n title={Deferral of Sales Tax Remittance and Customs Duty Payments until June},\n institution={The Office of the Parliamentary Budget Officer},\n year=2020,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2021016S,\n author={Bernier, Govindadeva},\n title={Report des versements de la taxe de vente et des droits de douane jusqu\u2019en juin},\n institution={Bureau du directeur parlementaire du budget},\n year=2020,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2021-008-S","is_published":"2021-05-12T18:13:04.000000Z","release_date":"2020-04-09T13:00:00.000000Z","updated_at":"2021-05-12T18:15:26.000000Z","type":"LEG","internal_id":"LEG-2021-008-S","title_en":"Extended deadlines to file income tax returns and pay income taxes","title_fr":"Report des dates de production des d\u00e9clarations de revenus et de paiement de l\u2019imp\u00f4t sur le revenu","slug":"LEG-2021-008-S--extended-deadlines-file-income-tax-returns-pay-income-taxes--report-dates-production-declarations-revenus-paiement-impot-revenu","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2021-008-S--extended-deadlines-file-income-tax-returns-pay-income-taxes--report-dates-production-declarations-revenus-paiement-impot-revenu","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2021-008-S--extended-deadlines-file-income-tax-returns-pay-income-taxes--report-dates-production-declarations-revenus-paiement-impot-revenu"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2021-008-S--extended-deadlines-file-income-tax-returns-pay-income-taxes--report-dates-production-declarations-revenus-paiement-impot-revenu","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2021-008-S--extended-deadlines-file-income-tax-returns-pay-income-taxes--report-dates-production-declarations-revenus-paiement-impot-revenu"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/d1949b953e7da0b7c0d5b8163f41e5793acf5fad0131bbe5a6b1dc74cecb01cf"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/aa910ded64e04ff20f45a559b164b8226e171f23503c8b9a1a5408a227dd56f9"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d0dfb499cf25996ff1bd3e693c21fb82ae7c493a26cc5edcfb7f72d90613215a","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fcfcfea1aa33bb5cdea9a393e42bde3d154b06ae2f57d1fdddd4efcd3f91ebef","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a348086650d5c562ab49d783f127b2d9688da5e46efd344daf5a2e4cad19794b","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/516199c9a80181c4246e049a3ec8dcd1d51249578947aa6919df315eb82db479","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/420401914d194ae8618f1608a22478649aa0aeb3f472236ad9a7a9ec98862771","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2db999fa10354dfce75b934f2176a0099ef876b96dcc1fe64de3f9cc5d5046af","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/429a3ddead6cbdce1f63046d3ae7864de890c3f93ae68b39425102d9eac8e75a","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/eaa535ebf1e14694f2eec12bae7757557ecc839d4f6b4acbaced46afe42703b1"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/69defb056d7605de872c0f6fe8b9911ed807b78891c466f8ae329df3fce87640","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/06ba9a4e3e337c3a72e6a80aedff6b31f8f48807c45a8167f7bb8b982d321df7","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f4f9bdd6be53df3c37600fc31010624569221d8b297418845d803e9430a07b6f","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6256e7d2743f65074811c187973f43a618967dc6840bb3112de055173be78a41","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0b1abbb15438c61371f4eb1f44da36842df4e4259a0bd7af19b04b164516fc10","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e50125ec97961c1f14eae3fb2443f4fd793dc54171589c00c3807cc513357bf4","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c2e4f2d3e77e48a80b848f386d08ab1e5f0e1ab3dc8a735b161b686215454482","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/20518f4994ee090ec17a586f878d7b07e54ad304badd8fce1d323a170d2f2a26"}}},"metadata":{"abstract_en":"For individuals, the deadline to file a tax return will be deferred until June 1, 2020. For corporations that would have a filing due date between March 18 and June 1, 2020, the filing due date will be deferred until June 1, 2020. For trusts with a tax year end date of December 31, 2019, the filing due date will be deferred until May 1, 2020. For trusts that would have a filing due date in April or May, the filing due date will be deferred until June 1, 2020. For these taxpayers (individuals, corporations and trusts), the payment of any income tax balance due or tax installments after March 18 will be deferred until September 1, 2020. No interest or penalties will accrue on these amounts PBO estimates a total of $63.7 billion in tax payments (balance due and tax installments) will be deferred between March 18 and September 1, 2020. The cost of borrowing for the government to avoid cash-flow issues during this period is estimated at $56.1 million. By extending the filing and payment deadlines, PBO estimates the government will forgo a total of $241.8 million in interest and penalties for late filing and late payment. Finally, by extending the payment deadline, PBO estimates the government could lose an additional $381.1 million because of increased defaults. The total cost of the measure is thus estimated at $679.0 million.","abstract_fr":"Pour les particuliers, la date de production de la d\u00e9claration de revenus est report\u00e9e au 1er juin 2020. Pour les soci\u00e9t\u00e9s dont la date de production se situe entre le 18 mars et le 1er juin 2020, la date limite est report\u00e9e au 1er juin 2020. Pour les fiducies dont l\u2019ann\u00e9e d\u2019imposition se termine le 31 d\u00e9cembre 2019, la date de production est report\u00e9e au 1er mai 2020. Pour les fiducies dont la date de production se situe en avril ou mai, elle est report\u00e9e au 1er juin 2020. Pour l\u2019ensemble de ces contribuables (particuliers, soci\u00e9t\u00e9s et fiducies), le paiement de tout solde d\u2019imp\u00f4t sur le revenu d\u00fb ou d\u2019acomptes provisionnels d\u2019imp\u00f4t apr\u00e8s le 18 mars sera report\u00e9 au 1er septembre 2020. Aucun int\u00e9r\u00eat ni p\u00e9nalit\u00e9 ne Le DPB estime \u00e0 63,7 milliards de dollars le montant total des paiements d\u2019imp\u00f4t (solde d\u00fb et acomptes provisionnels) report\u00e9s entre le 18 mars et le 1er septembre 2020. Le co\u00fbt des emprunts que devra contracter le gouvernement pour \u00e9viter les probl\u00e8mes de tr\u00e9sorerie pendant cette p\u00e9riode est estim\u00e9 \u00e0 56,1 millions de dollars. En reportant la production des d\u00e9clarations et le paiement, le gouvernement renoncera, selon les estimations du DPB, \u00e0 un total de 241,8 millions de dollars en int\u00e9r\u00eats et en p\u00e9nalit\u00e9s pour les d\u00e9clarations et les paiements en retard. Enfin, le DPB pr\u00e9voit qu\u2019en reportant le paiement, le gouvernement pourrait perdre une somme additionnelle de 381,1 millions de dollars \u00e0 cause de d\u00e9fauts de paiement additionnels. Le co\u00fbt total de la mesure est donc estim\u00e9 \u00e0 679,0 millions de dollars.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-LEG2021008S,\n author={Bernier, Govindadeva},\n title={Extended deadlines to file income tax returns and pay income taxes},\n institution={The Office of the Parliamentary Budget Officer},\n year=2020,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2021008S,\n author={Bernier, Govindadeva},\n title={Report des dates de production des d\\\u0027{e}clarations de revenus et de paiement de l\u2019imp\\^{o}t sur le revenu},\n institution={Bureau du directeur parlementaire du budget},\n year=2020,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"RP-1920-020","is_published":"2021-08-06T15:54:03.000000Z","release_date":"2019-06-20T13:00:00.000000Z","updated_at":"2021-08-06T15:57:28.000000Z","type":"RP","internal_id":"RP-1920-020","title_en":"Preliminary Findings on International Taxation","title_fr":"Constatations pr\u00e9liminaires concernant la fiscalit\u00e9 internationale","slug":"RP-1920-020--preliminary-findings-international-taxation--constatations-preliminaires-concernant-fiscalite-internationale","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-1920-020--preliminary-findings-international-taxation--constatations-preliminaires-concernant-fiscalite-internationale","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-1920-020--preliminary-findings-international-taxation--constatations-preliminaires-concernant-fiscalite-internationale"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-1920-020--preliminary-findings-international-taxation--constatations-preliminaires-concernant-fiscalite-internationale","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-1920-020--preliminary-findings-international-taxation--constatations-preliminaires-concernant-fiscalite-internationale"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/da83a1335e6eb8d284ec79a052e157cabcbd57de8b36c2b4bc5bf3e6b02cdec7"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/35020bceafef3e95ed536c86d16afde44c99ff2e0b3570d8f310241d9763e081"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8f75157191a4d1703b82f11487f0357fedae90933b8e5e6ce4b78539c9d07689","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3cf3a166d1dfd6c42ab23d112a1b72fa7e9610f7cd07f0d3b36b5699e5d8a4ae","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/84b74caef11be901e2acf3af9770cac03b140ba7a1eb21d5cc962e32abee1918","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/91f55da5dbbd474cbc4a798b0d7491f965b4ef237af3710926d928a44c906a2f","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/10ecbe58d35c2f8b48eb41ae043980c4a36fb1067c93e2372e1f1b78c66d760b","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/57082864ddcd8e90faa0335223b14d90d8a95a7d8cdd3ce82860c4a2393693e6","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/605e4f55d0e716aecb1ec9168795e81a06b1bf9a0b168ca10fc59d607edda28e","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8ce08c770af6f02940b068f8156b2df0d8c0e7b3188123ead6f3d321c3a3d5ce"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7859386ca8f47b13b245dc173e36468a09cfe96dc6a4ecef83ee60c6e6c5c294","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1e4f4b1f0596a3bdd2688b0c13001e527de6669e608be71665aae00a2c5cc149","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5f0340c4bc98e3b4fc2bf4b4e2cb32b971838ccfe7c8ac8d2f4b3b6ac4cffa06","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/08abd2c70a541a3544cd31c43f6e4b61201e481a15b1a988adf7feb681038d37","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7199a5b83da3841325d33c75556b854102f05968d0ffc37d8bbec7a70a0156a5","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3d0b77683d53a3387454bdd18e9e83f9c572dd309442c3ddc3229b4a3dc5df0c","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c2807385b2d947279dac913b367576171326e28112371ae38312c8fb37807d89","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a2b0d0c578ac857cf2a8b65d47d7cdd1fbbc62a2a3c6156188b6778ea3a85b8a"}}},"metadata":{"abstract_en":"This report presents PBO findings on international taxation, in response to Senator Percy E. Downe\u2019s request to the Parliamentary Budget Officer in 2012. PBO finds that financial flows between Canada and certain jurisdictions are disproportionately large compared to their GDP, net cross border position and net trade flows. Some of these jurisdictions have been recognized as tax havens.","abstract_fr":"Ce rapport pr\u00e9sente les conclusions du DPB sur la fiscalit\u00e9 internationale, en r\u00e9ponse \u00e0 la demande du s\u00e9nateur Percy\u00a0E.\u00a0Downe au directeur parlementaire du budget en 2012. Le DPB constate que les flux financiers entre le Canada et certains pays sont disproportionnellement importants par rapport \u00e0 leur PIB, \u00e0 leurs positions ext\u00e9rieures nettes et \u00e0 leurs flux commerciaux nets. Certains de ces pays sont reconnus pour \u00eatre des paradis fiscaux.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-RP1920020,\n author={Bernier, Govindadeva and Behrend, Robert},\n title={Preliminary Findings on International Taxation},\n institution={The Office of the Parliamentary Budget Officer},\n year=2019,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP1920020,\n author={Bernier, Govindadeva and Behrend, Robert},\n title={Constatations pr\\\u0027{e}liminaires concernant la fiscalit\\\u0027{e} internationale},\n institution={Bureau du directeur parlementaire du budget},\n year=2019,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"RP-1920-18","is_published":"2021-08-06T14:14:08.000000Z","release_date":"2019-06-19T13:00:00.000000Z","updated_at":"2021-09-10T15:14:10.000000Z","type":"RP","internal_id":"RP-1920-18","title_en":"Cost Estimate of Full Expensing for Depreciable Property","title_fr":"Estimation du co\u00fbt de la passation en charges int\u00e9grale de biens amortissables","slug":"RP-1920-18--cost-estimate-full-expensing-depreciable-property--estimation-cout-passation-charges-integrale-biens-amortissables","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-1920-18--cost-estimate-full-expensing-depreciable-property--estimation-cout-passation-charges-integrale-biens-amortissables","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-1920-18--cost-estimate-full-expensing-depreciable-property--estimation-cout-passation-charges-integrale-biens-amortissables"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-1920-18--cost-estimate-full-expensing-depreciable-property--estimation-cout-passation-charges-integrale-biens-amortissables","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-1920-18--cost-estimate-full-expensing-depreciable-property--estimation-cout-passation-charges-integrale-biens-amortissables"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/c382dc20c71bc83f0ceabaad3c8007b17a90b224499fdc3999174ca8cb2f144d"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/8b89b7e4421c4346996e9c464608bc896d8e854a8ad697e01a08a5cdbdc6c214"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a33a3afb22f66c7aaa552337d2b3caf19f164911796a1daaccc95abcdcdf3be8","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/bd112b496e40b8d4155c685c19c57bc5a4acc301b0ed102d812589bd49889959","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/583808d1f6b4a6f663147ab43ddf6dfd9bfebab9578cd57ea4fdafeaf72faa00","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fe8e3bbfb0a2423e362221500fce43caaa73576333599b4fe579bace3675d751","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3a07cd0f3660585d52e2ef495d9dcfada8e19510af1b6cde07703970625c5e33","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/87c73510f8fa9250ae63c564a2f449190a6e8825831f94355af3b76e417f4931","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7fdb541caa94ad20ba8bc58911b4054bb8e202d06ed10d8daf746ca1d5d9d9b0","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8fd701145f0d405f213ae6259b5a1c3222146f6fa3ee88d42a4ad09d8c58b096"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e09a9337b8e1e3a4fd86418f42feadf9a70eb7d9c310b46382112af04308d6f8","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4d87678c3335cdd238fe1b50ccb4dab54bf26e61103953ed8cbe6a4d87c6a223","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/05433401e2a10cf275bd7b1000ce3fde31b3ab09cb8868ca250bfe0db821cd44","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/cdad51a64134232ffbd14a7a689250d9693500fbf2e06c78c5225df40db26626","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0736b84c8003bd8d740394de80a72471c5d7bbba8dd55d742c58f01929554ff5","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d4f8cc97b33cc78e81c7745ddfd5ffa5137631e661945a4331273adae66ef3a6","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8bb9c50e34890c76bcd8ef5dc60412e8f30026cf11749d09f548b1cb7fa267fb","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2a25e3a50c16a0a3ca7adcfd574fc9b12f688b171ea16e5a52f8d1aa1f908d65"}}},"metadata":{"abstract_en":"In response to a request from a member of Parliament, the PBO has prepared a cost estimate of the federal government introducing 100% expensing to match the recent U.S. tax change in the Tax Cuts and Jobs Act (TCJA). The cost estimate is based on 100% expensing for eligible property from 2019 to 2023, which is then phased-out and reduced by 20% per year beginning in 2024.","abstract_fr":"Un d\u00e9put\u00e9 a demand\u00e9 au directeur parlementaire du budget (DPB) d\u2019estimer combien il en co\u00fbterait au gouvernement f\u00e9d\u00e9ral d\u2019instaurer la passation en charges int\u00e9grale de biens achet\u00e9s par une soci\u00e9t\u00e9 dans le but de s\u2019aligner sur la r\u00e9cente modification fiscale de la Tax Cuts and Jobs Act (TCJA) des \u00c9tats\u2011Unis. La passation en charges int\u00e9grale s\u2019appliquerait durant les 5 premi\u00e8res ann\u00e9es suivant l\u2019acquisition de biens admissibles par une soci\u00e9t\u00e9. L\u2019amortissement acc\u00e9l\u00e9r\u00e9 serait ensuite progressivement \u00e9limin\u00e9 et r\u00e9duit de 20 % par ann\u00e9e jusqu\u2019en 2027.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-RP192018,\n author={Bernier, Govindadeva and Nahornick, Nora},\n title={Cost Estimate of Full Expensing for Depreciable Property},\n institution={The Office of the Parliamentary Budget Officer},\n year=2019,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP192018,\n author={Bernier, Govindadeva and Nahornick, Nora},\n title={Estimation du cout de la passation en charges int\\\u0027{e}grale de biens amortissables},\n institution={Bureau du directeur parlementaire du budget},\n year=2019,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"RP-1920-007","is_published":"2021-08-05T13:36:11.000000Z","release_date":"2019-04-18T13:00:00.000000Z","updated_at":"2021-08-05T13:38:40.000000Z","type":"RP","internal_id":"RP-1920-007","title_en":"Revisiting the Middle Class Tax Cut","title_fr":"Regard nouveau sur la r\u00e9duction de l\u2019imp\u00f4t de la classe moyenne","slug":"RP-1920-007--revisiting-middle-class-tax-cut--regard-nouveau-reduction-impot-classe-moyenne","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-1920-007--revisiting-middle-class-tax-cut--regard-nouveau-reduction-impot-classe-moyenne","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-1920-007--revisiting-middle-class-tax-cut--regard-nouveau-reduction-impot-classe-moyenne"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-1920-007--revisiting-middle-class-tax-cut--regard-nouveau-reduction-impot-classe-moyenne","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-1920-007--revisiting-middle-class-tax-cut--regard-nouveau-reduction-impot-classe-moyenne"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/8646eb63400a4965f5a6a1827fe69b1317347ffb18aaef186e6188c24a3f2758"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/f8f1f382b9997492cf448bfd1c966c181e4491afa7408ba2011cc650b8a781a0"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/822d48a3373e7a925eb303bc7f2375b0a5287a031046d39a70ef813108737571","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3ce9c250b7a941536f0cfd57e9000fbca1e244901f04b8f099f9c50de82d7a0e","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4aef7ddd6df3dd40a6837e9a2ec62aff8bad8076bb7b33ecb16a0a9c6d1bf60c","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0996523c1c6973580408824e8ce498e6f526c475083393f36b70cfc9c9a8b06f","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3e9084fd58366ff5ebd104f2888b9f30feece9ba9a7411cbf5bbb3e0844c605f","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fc8c48403b34c15f3dd0414dba2e811545e2b5352a2d8ea6ed7ed22d80cabf99","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d0b58c0a2c43774edf91ce089814dc82784213184fb3dc14b98fdbdfe111dc71","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d99a97a140de316c48bf28908dbe9da76bb7bd5bf5e8168aaf58ee9ea3fec5a3"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7a13d082372bc60d287598121a5c5660ed47846ba5d9abbac85902c7653a2a65","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f8fc822bae658af4aa7d8745cd03223bb32b31f9730ecace16d141e263323883","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fb682f4f4966b72c2f15cdc9e1e323e529fb2f371fff147a26a41e8c0a2307b2","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ca22440cc74f9b8875568999d2fd66a6e61d034db4a4acc969e2fee69ba5ed48","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/8eaa0c1a31a1295c18dfbae1d1bc7819630b81d3f920320e65b039f40980bb60","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/26a8893ff4c6a2308726aa30fe4e496e114a390b2b8316cb08f8868b80351f7d","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5eab2e4992e1fa2903531ca35b6def3e08161f32000ee8aeee163812c8538878","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/42eccf1e4c3354b578cc449adefad2acf9e268e0d7f922c088589766958bd9a6"}}},"metadata":{"abstract_en":"This report provides ex post (after the fact) estimates of the fiscal impact of the middle class tax cut in tax years 2015 and 2016.","abstract_fr":"Ce rapport pr\u00e9sente une estimation ex post (apr\u00e8s les faits) de l\u2019incidence financi\u00e8re de la r\u00e9duction de l\u2019imp\u00f4t de la classe moyenne aux exercices 2015 et 2016.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-RP1920007,\n author={Scutaru, Tiberiu and Bernier, Govindadeva and Busby, Carleigh and Jacques, Jason},\n title={Revisiting the Middle Class Tax Cut},\n institution={The Office of the Parliamentary Budget Officer},\n year=2019,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP1920007,\n author={Scutaru, Tiberiu and Bernier, Govindadeva and Busby, Carleigh and Jacques, Jason},\n title={Regard nouveau sur la r\\\u0027{e}duction de l\u2019imp\\^{o}t de la classe moyenne},\n institution={Bureau du directeur parlementaire du budget},\n year=2019,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"RP-1819-385","is_published":"2021-08-30T13:52:06.000000Z","release_date":"2018-11-27T14:00:00.000000Z","updated_at":"2021-08-30T14:18:00.000000Z","type":"RP","internal_id":"RP-1819-385","title_en":"Cost Estimate of a Reduction in the Federal Corporate Income Tax Rate","title_fr":"Estimation du co\u00fbt d\u2019une r\u00e9duction du taux f\u00e9d\u00e9ral d\u2019imposition du revenu des 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Tous ces montants repr\u00e9sentent une augmentation du solde net du gouvernement f\u00e9d\u00e9ral de 3,8 milliards de","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-RP1819378,\n author={Bernier, Govindadeva},\n title={Taxation of employer-provided health-benefits - Revised June 1, 2018},\n institution={The Office of the Parliamentary Budget Officer},\n year=2018,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP1819378,\n author={Bernier, Govindadeva},\n title={Imposition des primes d\u2019assurance-maladie pay\\\u0027{e}es par l\u2019employeur - Rapport r\\\u0027{e}vis\\\u0027{e} le 1juin 2018},\n institution={Bureau du directeur parlementaire du budget},\n year=2018,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"RP-1819-371","is_published":"2021-06-21T20:05:57.000000Z","release_date":"2018-04-23T04:00:00.000000Z","updated_at":"2021-06-21T20:05:57.000000Z","type":"RP","internal_id":"RP-1819-371","title_en":"Costing Budget 2018 Measures","title_fr":"Estimation du co\u00fbt des mesures pr\u00e9vues dans le budget de 2018","slug":"RP-1819-371--costing-budget-2018-measures--estimation-du-cout-des-mesures-prevues","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-1819-371--costing-budget-2018-measures--estimation-du-cout-des-mesures-prevues","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-1819-371--costing-budget-2018-measures--estimation-du-cout-des-mesures-prevues"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-1819-371--costing-budget-2018-measures--estimation-du-cout-des-mesures-prevues","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-1819-371--costing-budget-2018-measures--estimation-du-cout-des-mesures-prevues"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/8815afe194d62a1cd793ad9282c3821e390f69e5ffe3f3163a2d6b0317d019f0"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/0ee81a1e916877aae17ace5d6f7c6ca2be2e41668b14e5664afe1c24c8c26f34"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/dec0c9c00d88ab44df2f756dbe0c32989402332a7e34ce8ad0471254e8ca55f5","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/35a3b760bbfe980dea419f9a01636d1c97a8579373c803cf3521753ff89e2ed6","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/58ea75a4c5e9ee55de517d4d2eb001770d5fec075b1c4606bd21c6a45a5d8aa4","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/867cc7cd6a1feffedc66aa166e2c59902f63fdd544b860fef1323f8940a33002","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/293ee4c0fa4c3a95549bce5e65e1781f6c6190c16d7e4badeef17b8e51563456","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f32f8e901ce72f0a20765af104258ae8eeb6a81edf27e3762679af4f0f938da2","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ff056e32ee86b8444f3a03901a34dad51cc5939f5d1698d29cd91ff9934746dc","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/889b477802f15e2f3f3d827100a709bb7ad8bb8bde3ec4f48f1a97510d08a822"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/dc5a8ca589ecfd8e9c05fc13ea6811102f69c669f1a5e18dd2ab5e58d13bca5e","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ea6d631b0ba49ca5720b31f7d994636ca2dc14a487b66cbf1812b64decc2f6b6","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/929097080a5e48c2c382b35a1d22190f510a23e9b4560898e142a935313ea9f3","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ff22332e24cf69099644bc32ee16cc44391aee67f3209982ff06021c37555f24","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7cca20147820e76396ddad880be53a20155c06b2a0ef5110d9d0ce190f8130c3","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b0c6d9f215a294312d1820eb4b345d3d4b708be262d7bf39c31bbde75c845efe","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a313972b08d18548d8adfa9409b297fb462ce6ef76bbede87e40ba1b1b490e22","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/15ee42ba5b81c61d7b7e00211bfa165bb872471f3ab452624276ea672d5c8b74"}}},"metadata":{"abstract_en":"In preparation of the upcoming 2019 federal general election, PBO used Budget 2018 as an opportunity to assess its existing capacity to cost a variety of policy initiatives within a short period of time. 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amend the Income Tax Act (rehabilitation of historic property)},\n institution={The Office of the Parliamentary Budget Officer},\n year=2017,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP1718351,\n author={Bernier, Govindadeva and Mark, Mahabir},\n title={Estimation des couts du projet de loi C 323 : Loi modifiant la Loi de l\u2019imp\\^{o}t sur le revenu (r\\\u0027{e}habilitation de propri\\\u0027{e}t\\\u0027{e}s historiques)},\n institution={Bureau du directeur parlementaire du budget},\n year=2017,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"RP-1718-350","is_published":"2021-09-10T18:45:04.000000Z","release_date":"2017-10-05T13:00:00.000000Z","updated_at":"2021-09-10T18:50:41.000000Z","type":"RP","internal_id":"RP-1718-350","title_en":"Fiscal Sustainability Report 2017","title_fr":"Rapport sur la viabilit\u00e9 financi\u00e8re de 2017","slug":"RP-1718-350--fiscal-sustainability-report-2017--rapport-viabilite-financiere-2017","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-1718-350--fiscal-sustainability-report-2017--rapport-viabilite-financiere-2017","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-1718-350--fiscal-sustainability-report-2017--rapport-viabilite-financiere-2017"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-1718-350--fiscal-sustainability-report-2017--rapport-viabilite-financiere-2017","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/RP-1718-350--fiscal-sustainability-report-2017--rapport-viabilite-financiere-2017"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/56c191375e9775579c01a9603829162dd2c7dfd8fd10a0e2c9e1ace7e27c1a6d"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/8758fa203af0f99d075c8a0f8edca0f3f04a1e7ff28a32c989862eb1a6bfce82"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9a298201515ff00ba8396179ea1cb3c031419f1ec778e4674efc1b355072bbc2","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/224c23628667d9c15cec4fa965d3642b81fc4c238a3b7e89f39d91e19dd1052b","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4655b93c05085d7b04fd142f389d7f78f3abdfd0b83c90aa99839ead58668972","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a6b393e94e397bc80543d4fa7f0d1e826487744afe708bab20d163baef41ffa2","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/28055be2a12524d55c4dbd4d582ef004a169ee20d2a4d157b18681125003ea31","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/739d1f759db4ab8714f5bc302eee5b078f64a68e622a7d2267a3be84727b9772","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0beeb461d367a2f218357c43b0cf7e6fb4c48b7c125645f7ff43624982a9c226","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/cb48984087b2496f61d69c1728801c6570bd7e7e35fe434a69e97bd751f23703"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/dc974ecfc69e5f53f8b18197a587ff54c33f7f2a0ac78a5857ec7464a87eccca","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/320aa9a09f423b9679e63afdb77fed688633c9b8ccdb92130a799242d2f5a4b6","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9cb2999ed6a93ad8335c764d9031e6b328cd3546af6bfda0e973b91e7e2c47c7","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6a90bf8e78e90445ad23484e38217cb861ec20ef455c9cdfa1a2dace171c82a2","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6380c560c96467f04c9950bd498af2fb22807134f0e41f4d6e52496c975139c4","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/52d7f0b9d40f717f9daae0dcf4a5e0ab3d0b42e25c14fd0720ed76c38580e905","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/acdcfd69394ec25f12ba4f09ae9c5976d896354c39940421a445750df0721f49","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ed85ecfd275074c1016c2df0c7ca82fa749a98c1f9b2189d91db5a17bb2562cb"}}},"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 publics.","highlights":null},"bills":[],"bibtex":{"en":"@techreport{PBO-RP1718350,\n author={Bernier, Govindadeva and Haile, Negash and Jacques, Jason and Matier, Chris and Scholz, Tim and Shaw, Trevor and Smith, Alex},\n title={Fiscal Sustainability Report 2017},\n institution={The Office of the Parliamentary Budget Officer},\n year=2017,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-RP1718350,\n author={Bernier, Govindadeva and Haile, Negash and Jacques, Jason and Matier, Chris and Scholz, Tim and Shaw, Trevor and Smith, Alex},\n title={Rapport sur la 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