Reports

This report estimates the cost of implementing House of Commons Motion-77, which proposes several financially significant changes to long-term care for seniors. This report was prepared at the request of Mr. Paul Manly, MP for Nanaimo—Ladysmith.

To use the tool, the user must only enter in the appropriate boxes the expected revenue and spending associated with the measure(s) for which they want to estimate the cost in interest. Interest rates projected by the PBO are then applied to the difference between the revenue and the spending. As a result, the user will be able to see the cumulative surplus/deficit including public debt charges associated with one or more measures. The results are displayed over a 5-year horizon.

This report is in response to a request by Member of Parliament Nathaniel Erskine-Smith (Beaches–East York) to estimate the revenues from implementing a one-time tax on extreme wealth outlined in Motion M-68 placed on notice on February 11, 2021. Specifically, it presents PBO’s revenue estimates for imposing a one-time tax on net wealth accumulated up to the end of April 2021 by Canadian resident economic families.

This report provides PBO’s assessment of the sustainability of government finances over the long term for the federal government, subnational governments and public pension plans.

In response to a request by Member of Parliament Glen Motz (Medicine Hat—Cardston—Warner), this report estimates, under various scenarios, the cost of firearm compensation as part of the Government’s firearm buy-back program.

This report assesses the impacts of the Government’s plan to exceed the 2030 reduction target for Canada’s greenhouse gas emissions under the Paris Agreement.

This note presents a detailed analysis of the Government’s first Supplementary Estimates for the 2021-22 fiscal year, which seeks Parliament’s approval of $24.0 billion.

This report provides an assessment of the impact of Budget 2021 measures on PBO’s pre-budget economic and fiscal outlook.

This report is in response to a request by Members of Parliament Leah Gazan (Winnipeg Centre) and Lindsay Mathyssen (London-Fanshawe) to examine the cost of a set of post-secondary education measures outlined in Private Member’s Motion M-75, Implementation of a Post-secondary Student Relief Package.

Several parliamentarians expressed interest in a PBO analysis, in both dollar and per-capita terms, of provincial/territorial health care funding and funding for First Nations and Inuit by Indigenous Services Canada through the First Nations and Inuit Health Branch.

This report provides an analytical overview of federal and provincial/territorial government health spending for the First Nations and Inuit population. It does not attempt to establish a spending gap between federal government health spending for First Nations and Inuit and provincial/territorial government health spending for all residents of Canada.

In April 2021, the Canada Development Investment Corporation (CDEV) published its Annual Report for 2020. PBO examined this document as part of our ongoing monitoring of financial reporting on the Trans Mountain Pipeline (TMP) and Trans Mountain Expansion Project (TMEP). 

To assist parliamentarians in their budgetary deliberations, this report highlights key issues arising from Budget 2021.

This report examines the current and projected status of the Canada Infrastructure Bank’s investment commitments and funding disbursements.

This 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.

On April 7, 2021 PBO published a report regarding a proposed Guaranteed Basic Income (GBI). 

Parliamentarians requested details regarding the distributional impact on Canadians with a disability – specifically those who are eligible for the disability tax credit.

Several parliamentarians requested that the PBO prepare a distributional analysis of Guaranteed Basic Income using parameters set out in Ontario’s basic income pilot project, examine the impact across income quintiles, family types and gender, and identify the net federal revenue increase required to offset the net cost of the new program. This analysis also accounts for the behavioural response.

This report updates PBO’s September 2020 Economic and Fiscal Outlook in advance of Budget 2021.

This report provides a reconciliation of the assessments of the sustainability of the Canada Pension Plan prepared by the Office of the Chief Actuary and the Parliamentary Budget Officer.

This blog post is designed to assist parliamentarians in understanding CIB’s capability in identifying and investing in infrastructure projects, consistent with its mandate. We aim to build upon our previous reports on infrastructure spending, with a focus on Canada Infrastructure Bank.

This report examines the federal government’s Expenditure Plan and Main Estimates for 2021-22, which supports the first two appropriation bills that seek Parliament’s approval of $141.9 billion in budgetary authorities.