Bill C-274 was a private member’s bill that sought to facilitate the transfer of small businesses or family farms, or fishing operations, between members of the same family, by amending the Income Tax Act (ITA). It would have allowed owners and buyers in the same family to enjoy the same rights and privileges as those for a transaction between non-related individuals.
The PBO developed a microsimulation model to estimate the fiscal impact of changes to the federal corporate tax system.
In October of 2016 Bill C-29 A second Act to implement certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures proposed that the Canada Child Benefit be indexed, beginning in 2020. This will index both the base benefits and the income thresholds to the consumer price index (CPI).
This report provides an update to the report Fiscal Analysis of Federal Children’s Benefits, estimating the cost of indexation if the first year of indexation were to occur in 2020.
This report responds to a request of the member for Timmins-James Bay to estimate the costs of First Nations education program spending and to compare these estimates with provincial education spending.
This report provides a forecast of the economic parameters in the cannabis market, including the number of users, aggregate consumption and product prices. It also provides an overview of potential revenues that could arise from legal cannabis sales, based on existing and projected market data, as well as the government’s stated objectives.
This note analyses the implementation of the Government’s spending plan presented in Budget 2016 for the first three months of the fiscal year.
The PBO has developed an interactive online tool that estimates the household fiscal impact of some changes to federal taxes and transfers that were introduced in Budget 2016 and Bill C-2.
This report, requested by the Honourable Percy Downe, Senator for Prince Edward Island, provides a cost estimate of a proposed non-refundable personal income tax credit for Confederation Bridge tolls paid by local residents, that is, those living on Prince Edward Island.
This private member’s Bill amends Part IV (Communications with and services to the Public) of the Official Languages Act.
This private member’s Bill amends Part IV (Communications with and services to the Public) of the Official Languages Act.
Reports published before 2016 have been archived and are available in the Report Archive.