Category : Costing

Update on Costs of Incarceration

This report updates the Parliamentary Budget Officer’s estimates of the financial costs associated with offenders in federal custody. For this analysis the costs associated with correctional interventions and internal services are not included.

Income Sprinkling Using Private Corporations

This report analyzes potential changes to the taxation of dividends paid to family members of the
owners of a Canadian-controlled private corporation (CCPC), one of the policy proposals put forth
as part of the consultations and confirmed in Budget 2018.

Cost Estimate for Bill C-364: An Act to amend the Canada Elections Act and to make a consequential amendment to another Act (political financing)

Bill C-364 is a private member’s bill that seeks to amend the Canada Elections Act by reducing annual individual political contribution limits while reintroducing public funding for registered political parties through quarterly allowances.  There is also a consequential amendment to the Income Tax Act, impacting the amount individuals can claim as tax credits for political contributions. This report estimates the cost of Bill C-364.  

Bill C-342 - Cost of Carbon tax deduction from GST

The PBO examines provincial carbon pricing regimes to estimate the cost of excluding tax, duty or fee imposed by a province in respect of carbon from the calculation of the GST. 

Budget Sufficiency for First Nations Water and Wastewater Infrastructure

This report responds to a request of Mr. Charlie Angus, the member for Timmins-James Bay, to estimate the costs of upgrading water and wastewater infrastructure on First Nations reserves, in order to eliminate long-term boil water advisories, and to compare these estimates with the actual and planned spending included the announced funding in Budget 2016. PBO estimates the minimum capital investment required to meet actual and future W&WW needs until 2020 at $3.2 billion. PBO’s estimate of the annual operating and maintenance (O&M) needs is $361 million. PBO analysis indicates that the estimated capital and O&M costs are considerably more than the total actual and planned funding.


Bill S-3: Addressing Sex-Based Inequities in Registration

Bill S-3 amends the Indian Act to address residual discrimination on the basis of sex with respect to eligibility for registration on the Indian Register. This report estimates the cost of Bill S-3.

Analysis of Changes to the Taxation of Corporate Passive Investment Income

On July 18, 2017, the Minister of Finance announced consultations on tax planning strategies involving the use of private corporations.  This report analyzes potential changes to the taxation of corporate passive investment income, one of the policy proposals put forth as part of the consultations. 

Cost Estimate for Bill C-323: An Act to amend the Income Tax Act (rehabilitation of historic property)

Bill C-323 is a private member’s bill that seeks to amend the Income Tax Act to create a 20 per cent tax credit for expenses related to rehabilitating a historic property, and to create a tax deduction for the capital cost of property used in the course of such rehabilitation.


Federal Cost of a National Pharmacare Program

This paper estimates the cost to the federal government of implementing this particular framework for Pharmacare.

Figure 1-3 updated 2017-11-07

The Cost of Canada’s Surface Combatants

The objective of this report is to provide a cost estimate of the Department of National Defence’s (DND) Canadian Surface Combatant (CSC) program.