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Bill C-427 : income averaging for artists / [prepared by Stephen Tapp].: YN5-130/2012E-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.847378&sl=0

Publication information
Department/Agency
  • Canada. Office of the Parliamentary Budget Officer.
TitleBill C-427 : income averaging for artists / [prepared by Stephen Tapp].
Variant title
  • Income averaging for artists
Publication typeMonograph
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Projet de loi C-427 : l’étalement du revenu pour les artistes.
  • "September 24, 2012."
  • Includes bibliographic references.
Publishing information
  • Ottawa : Office of the Parliamentary Budget Officer, 2012.
Author / Contributor
  • Tapp, Stephen.
Descriptioni, 7 p. : col. chart.
Catalogue number
  • YN5-130/2012E-PDF
Subject terms
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