[{"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":"Nolan Petroff","url":"https:\/\/www.pbo-dpb.ca\/fr\/staff--equipe\/nolan-petroff","section":{"id":1,"title_en":"About","title_fr":"\u00c0 propos"}}]
Publications récentes
{"id":"LEG-2526-003-S","is_published":"2025-12-02T13:57:17.000000Z","release_date":"2025-12-02T14:00:00.000000Z","last_revised_date":null,"title_en":"Personal Support Workers Tax Credit","title_fr":"Cr\u00e9dit d\u2019imp\u00f4t pour les pr\u00e9pos\u00e9s aux services de soutien \u00e0 la personne","internal_id":"LEG-2526-003-S","metadata":{"abstract_en":"Budget 2025 proposes a temporary refundable Personal Support Workers (PSWs) Tax Credit for taxation years 2026 to 2030. Eligible PSWs employed by qualifying health care establishments can claim 5 per cent of eligible earnings, up to a non-indexed maximum of $1,100.","abstract_fr":"Le budget de 2025 propose un cr\u00e9dit d\u2019imp\u00f4t remboursable temporaire pour les pr\u00e9pos\u00e9s aux services de soutien \u00e0 la personne pour les ann\u00e9es d\u2019imposition 2026 \u00e0 2030. Les pr\u00e9pos\u00e9s admissibles employ\u00e9s par des \u00e9tablissements de soins de sant\u00e9 admissibles peuvent r\u00e9clamer 5 % des revenus admissibles, jusqu\u2019\u00e0 une valeur maximale non index\u00e9e de 1 100 $.","highlights":[]},"updated_at":"2025-12-02T13:57:17.000000Z","type":"LEG","slug":"LEG-2526-003-S--personal-support-workers-tax-credit--credit-impot-preposes-services-soutien-personne","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2526-003-S--personal-support-workers-tax-credit--credit-impot-preposes-services-soutien-personne","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2526-003-S--personal-support-workers-tax-credit--credit-impot-preposes-services-soutien-personne"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2526-003-S--personal-support-workers-tax-credit--credit-impot-preposes-services-soutien-personne","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2526-003-S--personal-support-workers-tax-credit--credit-impot-preposes-services-soutien-personne"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/abfa36e4bae35ea10491838c6acc2dc432f853b5ef8a526056f0e9ff872e9891"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/ff2b1acaa0298eddb3d2041342c5f09750fa68c03b719e70c01ffedd087f6e6c"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c4d0a2787801e6195b344886b1ca56a640dcc32a62a89267a81049a120f2e73f","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fc53865bc8e5fbb4e080e5973c0540f9b06442a851201201edff57ffdd5fa851","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/27f0554f87565229f89d6ac21b6b2709bb11ab8027f57f2b04cb60634da7116d","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ed2699005693b2073a0c7eadaa8591c8bcde13a3175d86617b92e0cece6e0036","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c4c31a7d7467e7a79e549bef3c23b271ea5a708f5620619bec2f1497b7107299","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/cd0d77345367672bd1b4aca5a890476ab73ec93b811f7fd83477d5d86def7643","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3fd73df8a124aad55b367265d2c58e845cc2dc2a976ebad5b0d2bb22207bcff7","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3df0ffcd010b4d62e3cc4afd29421614086014cd9de81fc8bfa2d7e2850e4d98"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e120ea8d38b51fc60e4b35e2f8fe679ac62585a93215d0c9fa2daefaac240ffc","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f266aefe339951685d22fcdbe0a6e87e02a2274162e18a3abd9144b6ebb3972a","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ec2df76b988454b548dd3bb2293a37c4e1217284e7a39c307eab44ae9ffb37aa","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/fa03fd14a014353434de226214162e3622644960eec423a519eb289e1f94b98c","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/60dd8457b1d1c1036907afcc9b52d259bc8cd757a65dccb7a0c814a63aa72e5a","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ac6efa59aece3cb9296fae19760a924609b815104cc58028a56394073745558a","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/78049da17ffa2715b7de757b2f3025582a4bdc41a769b953da49d49f280cc2fa","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/60094d75a8624cfdbbb859b17d13c93f4e17f3d2898db3d41c4d16c7037d0fe1"}}},"bills":[{"id":729,"created_at":"2025-11-19T06:00:06-05:00","updated_at":"2025-12-02T08:57:19-05:00","legisid":"45_1_C-15","parliament":45,"session":1,"prefix":"C","number":15,"title_en":"An Act to implement certain provisions of the budget tabled in Parliament on November 4, 2025","title_fr":"Loi portant ex\u00e9cution de certaines dispositions du budget d\u00e9pos\u00e9 au Parlement le 4 novembre 2025","bill_num":"C-15","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/45-1\/C-15","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/45-1\/c-15"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/45-1\/C-15","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/45-1\/c-15"}},"pivot":{"publication_id":876,"bill_id":729}}],"labels":[],"bibtex":{"en":"@techreport{PBO-LEG2526003S,\n author={Petroff, Nolan},\n title={Personal Support Workers Tax Credit},\n institution={The Office of the Parliamentary Budget Officer},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2526003S,\n author={Petroff, Nolan},\n title={Cr\\\u0027{e}dit d\u2019imp\\^{o}t pour les pr\\\u0027{e}pos\\\u0027{e}s aux services de soutien \\`{a} la personne},\n institution={Bureau du directeur parlementaire du budget},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}"}}
