| 000 | 00000nam 2200000za 4500 |
| 001 | 9.857314 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20221107155729 |
|---|
| 007 | cr ||||||||||| |
|---|
| 008 | 180604s2018 onca ob f000 0 eng d |
|---|
| 040 | |aCaOODSP|beng |
|---|
| 043 | |an-cn--- |
|---|
| 086 | 1 |aYN5-162/2018E-PDF |
|---|
| 245 | 00|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. |
|---|
| 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. |
|---|
| 692 | 07|2gccst|aFiscal policy |
|---|
| 692 | 07|2gccst|aHealth care |
|---|
| 692 | 07|2gccst|aCosts |
|---|
| 710 | 1 |aCanada. |bOffice of the Parliamentary Budget Officer. |
|---|
| 775 | 08|tImposition des primes d'assurance-maladie payées par l'employeur |w(CaOODSP)9.857317 |
|---|
| 856 | 40|qPDF|s389 KB|uhttps://publications.gc.ca/collections/collection_2018/dpb-pbo/YN5-162-2018-eng.pdf |
|---|