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008180604s2018    onca    ob   f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aYN5-162/2018E-PDF
24500|aTaxation of employer-provided health benefits |h[electronic resource].
260 |aOttawa : |bOffice of the Parliamentary Budget Officer, |c2018.
300 |a23 p.
500 |aIssued also in French under title: Imposition des primes d'assurance-maladie payées par l'employeur.
500 |aCover title.
500 |a"24 May 2018."
504 |aIncludes bibliographical references.
5200 |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.
69207|2gccst|aFiscal policy
69207|2gccst|aHealth care
69207|2gccst|aCosts
7101 |aCanada. |bOffice of the Parliamentary Budget Officer.
77508|tImposition des primes d'assurance-maladie payées par l'employeur |w(CaOODSP)9.857317
85640|qPDF|s389 KB|uhttps://publications.gc.ca/collections/collection_2018/dpb-pbo/YN5-162-2018-eng.pdf