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| 01491nam 2200289za 4500 |
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001 | 9.857314 |
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003 | CaOODSP |
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005 | 20221107155729 |
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007 | cr ||||||||||| |
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008 | 180604s2018 onca ob f000 0 eng d |
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040 | |aCaOODSP|beng |
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043 | |an-cn--- |
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086 | 1 |aYN5-162/2018E-PDF |
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245 | 00|aTaxation of employer-provided health benefits |h[electronic resource]. |
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260 | |aOttawa : |bOffice of the Parliamentary Budget Officer, |c2018. |
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300 | |a23 p. |
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500 | |aIssued also in French under title: Imposition des primes d'assurance-maladie payées par l'employeur. |
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500 | |aCover title. |
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500 | |a"24 May 2018." |
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504 | |aIncludes bibliographical references. |
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520 | 0 |a"Two parliamentarians requested the Parliamentary Budget Officer (PBO) to measure the federal fiscal impact of including employer-paid health benefits (that is, employer contributions to a private health services plan and/or employee benefits) in the taxable income of employees. PBO determined that this measure would increase federal personal income tax receipts by $2.8 billion."--Executive summary, p. 1. |
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692 | 07|2gccst|aFiscal policy |
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692 | 07|2gccst|aHealth care |
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692 | 07|2gccst|aCosts |
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710 | 1 |aCanada. |bOffice of the Parliamentary Budget Officer. |
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775 | 08|tImposition des primes d'assurance-maladie payées par l'employeur |w(CaOODSP)9.857317 |
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856 | 40|qPDF|s389 KB|uhttps://publications.gc.ca/collections/collection_2018/dpb-pbo/YN5-162-2018-eng.pdf |
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