| 000 | 00000nam 2200000za 4500 |
| 001 | 9.847378 |
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| 003 | CaOODSP |
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| 005 | 20221107153428 |
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| 007 | cr ||||||||||| |
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| 008 | 180424s2012 oncd |ol f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aYN5-130/2012E-PDF |
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| 100 | 1 |aTapp, Stephen. |
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| 245 | 10|aBill C-427 |h[electronic resource] : |bincome averaging for artists / |c[prepared by Stephen Tapp]. |
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| 246 | 30|aIncome averaging for artists |
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| 260 | |aOttawa : |bOffice of the Parliamentary Budget Officer, |c2012. |
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| 300 | |ai, 7 p. : |bcol. chart. |
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| 500 | |aIssued also in French under title: Projet de loi C-427 : l’étalement du revenu pour les artistes. |
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| 500 | |a"September 24, 2012." |
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| 504 | |aIncludes bibliographic references. |
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| 520 | |a"This short note addresses a request by the House of Commons Standing Committee on Finance regarding the potential cost of Bill C-427, which contains tax measures to support Canadian artists. Finance Canada estimates the cost of the Bill at roughly $25 million per year. At this time without more detailed tax data, PBO is unable to provide an independent, bottom-up cost estimate of its own — however, if PBO receives additional data, we will update the Committee on our subsequent findings. Based on a review of supplementary cost estimates from related measures in other jurisdictions, and a simple back-of-the-envelope calculation, PBO views the cost estimate provided by Finance Canada as reasonable"--Summary, p. i. |
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| 692 | 07|2gccst|aArtists |
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| 692 | 07|2gccst|aIncome security |
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| 692 | 07|2gccst|aLegislation |
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| 710 | 1 |aCanada. |bOffice of the Parliamentary Budget Officer. |
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| 775 | 08|tProjet de loi C-427 |w(CaOODSP)9.855705 |
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| 856 | 40|qPDF|s2.00 MB|uhttps://publications.gc.ca/collections/collection_2018/dpb-pbo/YN5-130-2012-eng.pdf |
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