Category : Costing

First Nations Child Welfare: Compensation for Removals

This report estimates the financial cost of complying with a Canadian Human Rights Tribunal decision (2019 CHRT 39) as it relates to First Nations children taken into care. It was prepared at the request of Mr. Charlie Angus, Member of Parliament for Timmins-James Bay.

Reviewing the Fiscal and Distributional Analysis of the Federal Carbon Pricing System

The federal carbon pollution pricing “backstop” system is based on the Greenhouse Gas Pollution Pricing Act, adopted on June 21, 2018. It has two components: a charge on fossil fuels, and a regulatory system for large industry, known as the “output-based pricing system” (OBPS).

The Cost of Canada’s Surface Combatants: 2019 Update

This report provides an updated cost estimate of the Canadian Surface Combatant (CSC) program from the 2017 PBO report, “The Cost of Canada’s Surface Combatants.”

Election Proposal Costing Baseline

This report provides PBO’s economic and fiscal baseline projection for the 2019 election proposal costing period.

Cost Estimate of Full Expensing for Depreciable Property

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.

Closing the gap: carbon pricing for the Paris target (Revised June 20, 2019)

This report provides an estimate of the additional carbon price that would be needed to achieve Canada’s greenhouse gas emissions target in 2030 under the Paris Agreement, as well as an estimate of the corresponding impact on the Canadian economy.

Cost Estimate of the Removal of GST from Residential Energy Use (Revised)

This report is a response to a motion adopted by the House of Commons Standing Committee on Finance to estimate the financial cost of private Members’ bills and motions on the Order of Precedence in the House of Commons. Motion M-230 was placed on the Order of Precedence on 11 April 2019 and states that the government should remove the Goods and Services Tax (GST) from home energy bills.

Costs Associated with Replacing the Federal Pay System

This report provides an independent estimate of the cost of replacing the Phoenix pay system, the current payroll processing system that administers pay for federal public servants.

Costing Budget 2019 Measures

In preparation for the upcoming 2019 federal general election, PBO used the Budget 2019 as an
opportunity to assess its existing capacity to cost a variety of policy initiatives within a limited period.

Fiscal and Distributional Analysis of the Federal Carbon Pricing System (Revised May 23, 2019)

This report provides a fiscal and distributional analysis of implementing a federal carbon pricing system in Ontario, New Brunswick, Manitoba and Saskatchewan. PBO estimates that the federal government will generate $2.63 billion in carbon pricing revenues in 2019-20. The vast majority of revenues ($2.43 billion) will be generated through the fuel charge; the balance, roughly $197 million, will be generated by output-based pricing. Households will largely bear the cost of the pricing system through their consumption of energy used for residential and transport purposes, and carbon charges embodied in non-energy products.  Regions currently using carbon-intensive energy can expect higher costs.  The federal government has stated that all proceeds from the fuel charges will be returned directly to households and particularly affected sectors in Ontario, New Brunswick, Manitoba, and Saskatchewan. Except for the richest 20%, most households will be better off on a net basis because the amount of the rebate will exceed their average carbon cost.