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Cost estimate for Bill C-323 : An Act to amend the Income Tax Act (rehabilitation of historic property).YN5-128/2017E-PDF

"On 1 December 2016, Peter Van Loan, MP, introduced a private member’s bill, Bill C-323. It would 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. The Office of the Parliamentary Budget Officer (PBO) based its analysis on data obtained from the Canadian Register of Historic Places on the number of eligible historic properties, and from Statistics Canada on the average cost of home repairs and renovations. PBO estimates that the annual cost of the credit will range between $55 million and $67 million in the first five years, if the average cost of rehabilitation and take-up rate of the credit are similar to projects undertaken in the United States for a similar credit"--Executive summary, p. 1.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.847790&sl=0

Publication information
Department/Agency
  • Canada. Office of the Parliamentary Budget Officer.
TitleCost estimate for Bill C-323 : An Act to amend the Income Tax Act (rehabilitation of historic property).
Publication typeMonograph
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Estimation des coûts du projet de loi C-323 : Loi modifiant la Loi de l’impôt sur le revenu (réhabilitation de propriétés historiques).
  • Cover title.
  • "19 October 2017.”
  • Written by: Govindadeva Bernier. Cf. Verso of cover.
  • Includes bibliographical references.
Publishing information
  • Ottawa : Office of the Parliamentary Budget Officer, 2017.
Author / Contributor
  • Bernier, Govindadeva.
Description22 p.
Catalogue number
  • YN5-128/2017E-PDF
Subject terms
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