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008180516s2018    oncd    ob   f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aYN5-160/2018E-PDF
24500|aCost estimate for Bill C-394 |h[electronic resource] : |bAn Act to amend the Income Tax Act (parenting tax credit).
260 |aOttawa : |bOffice of the Parliamentary Budget Officer, |c2018.
300 |a13 p. : |bcol. charts
500 |aIssued also in French under title: Estimation des coûts du projet de loi C-394, Loi modifiant la Loi de l’impôt sur le revenu (crédit d’impôt pour prestations parentales).
500 |aCover title.
500 |a"10 May 2018."
504 |aIncludes bibliographical references.
5200 |a"Consistent with PBO’s mandate, this report estimates the net fiscal cost resulting from an implementation of a private member’s bill, Bill C-394. Introduced by MP Andrew Scheer (Regina — Qu'Appelle, CPC), this Bill amends the Income Tax Act to establish a tax credit with respect to maternal and parental benefits, and would "provide a tax credit that would offset any taxes owing on their maternity and parental leave"--Executive summary, p. 1.
69207|2gccst|aTax credits
69207|2gccst|aFamily allowances
69207|2gccst|aCosts
7101 |aCanada. |bOffice of the Parliamentary Budget Officer.
77508|tEstimation des coûts du projet de loi C-394, Loi modifiant la Loi de l’impôt sur le revenu (crédit d’impôt pour prestations parentales) |w(CaOODSP)9.856680
85640|qPDF|s320 KB|uhttps://publications.gc.ca/collections/collection_2018/dpb-pbo/YN5-160-2018-eng.pdf