[{"label":"Home","url":"https:\/\/www.pbo-dpb.ca\/en"},{"label":"Parliamentary Business","url":"https:\/\/www.pbo-dpb.ca\/en\/parliamentary-affairs--affaires-parlementaires"},{"label":"Bills","url":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi"},{"label":"44-1","url":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1"},{"label":"An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures","url":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-19"}]
Bill C-19 (44-1)
An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures
{"id":"LEG-2223-003-S","is_published":"2022-05-05T12:57:12.000000Z","release_date":"2022-05-05T13:00:00.000000Z","title_en":"Mobility tax deduction for tradespersons and indentured apprentices","title_fr":"D\u00e9duction pour la mobilit\u00e9 des personnes de m\u00e9tier et apprentis li\u00e9s par contrat","internal_id":"LEG-2223-003-S","metadata":{"abstract_en":"Bill C-19, the Budget Implement Act, proposed to introduce a Labour Mobility Deduction which would provide tax recognition of up to $4,000 per year in eligible travel and temporary relocation expenses to eligible tradespersons and apprentices. The PBO estimates that it will cost $103 million in 2022-2023 to allow tradespersons and indentured apprentices to deduct costs from travelling when employed in a construction activity at a job site that is located at least 150 kilometers from their ordinary place of residence.","abstract_fr":"Le projet de loi C-19, Loi portant ex\u00e9cution de certaines dispositions du budget, propose d\u2019instaurer une D\u00e9duction pour la mobilit\u00e9 de la main-d\u2019\u0153uvre, correspondant \u00e0 un montant maximal de 4 000 $ par ann\u00e9e pour les frais de d\u00e9placement et de r\u00e9installation temporaire admissibles, \u00e0 l\u2019intention des personnes de m\u00e9tier et apprentis admissibles. Le DPB estime que 103 millions de dollars seront n\u00e9cessaires en 2022-2023 pour permettre aux personnes de m\u00e9tier et aux apprentis li\u00e9s par contrat de d\u00e9duire les co\u00fbts des d\u00e9placements effectu\u00e9s dans le cadre de travaux de construction sur un chantier situ\u00e9 \u00e0 au moins 150 kilom\u00e8tres de leur lieu de r\u00e9sidence habituel.","highlights":[]},"updated_at":"2022-05-05T12:57:12.000000Z","type":"LEG","slug":"LEG-2223-003-S--mobility-tax-deduction-tradespersons-indentured-apprentices--deduction-mobilite-personnes-metier-apprentis-lies-contrat","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2223-003-S--mobility-tax-deduction-tradespersons-indentured-apprentices--deduction-mobilite-personnes-metier-apprentis-lies-contrat","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2223-003-S--mobility-tax-deduction-tradespersons-indentured-apprentices--deduction-mobilite-personnes-metier-apprentis-lies-contrat"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2223-003-S--mobility-tax-deduction-tradespersons-indentured-apprentices--deduction-mobilite-personnes-metier-apprentis-lies-contrat","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2223-003-S--mobility-tax-deduction-tradespersons-indentured-apprentices--deduction-mobilite-personnes-metier-apprentis-lies-contrat"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/0371c597a39f37ddbb628499becf6d7d4f0424864d09923225869ee38e79ed08"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/028b01362cfabe99faeb13e0647822a54a9e5a6e322906015ecf0257f91a0cb6"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4da13c14f510e3f5c25d14f60de458d60aff601bc776a511003c114bda6ca138","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5bb480949f96f43347aabaf46f7b7b5ac59b89e87bd252e4a4ca859e8f21fb6a","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f3128844ee1dda54d17fa0158ec85bf7a364260e84d85aaa81d6018b69c6cbcc","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2eea38bb7546ae6297a37a2852ce7bee5216e01915fa28dd2881c0fa3022e70b","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2a7aa71c60f9fa59ccfdf7736f825de407cb1556aad76d15744cafb786e16a40","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4f9ee5a45460aa3804cf5a6ff92641d0121fb7f5ef76caaa5988cc4ba91e2009","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d09d35315f9b0e0dfe7c2eca0708a753c3a390014b01f7ccc584fcb55be99880","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1e08f70ac7a469230f59919660f507582944a0f8e17d194b328d30b42c9de1d5"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/e4f77bf7f475744ea236a8deae228e188c9089126f816db0b8430b0d897c0dd1","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6da955158e40a04f7d030ba82b24174e74ae5677a6c45e67c719a55f18a5bf30","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2375d096e20805acc11e5870cbd965d6a1ffbc910caf028ee02f7a71f8c8019d","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7fc692468dbdf943c2c0cc075b5496fc3addfba60e8e28e09a45be1e02f58d42","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/64d7557800386afe00c089866a6741822450216990f531a463d1a8f24623b91f","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/050658c89cfda634f1e2da94b0460e15531282db2d21c3db40eb815ab672c523","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/28798be2f75a28750168c8cb6ad3ff19c706c9e5d730b7e63971f95034c3edc9","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0e3a8eaec70481316c63b252a034a02a5cf7d4acf95ec26124fd7a812035aee1"}}},"bills":[{"id":340,"created_at":"2022-04-29T06:00:09-04:00","updated_at":"2023-01-30T08:54:39-05:00","legisid":"44_1_C-19","parliament":44,"session":1,"prefix":"C","number":19,"title_en":"An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures","title_fr":"Loi portant ex\u00e9cution de certaines dispositions du budget d\u00e9pos\u00e9 au Parlement le 7 avril 2022 et mettant en oeuvre d\u0027autres mesures","bill_num":"C-19","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-19","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-19"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/44-1\/C-19","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/44-1\/c-19"}},"pivot":{"publication_id":682,"bill_id":340}}],"bibtex":{"en":"@techreport{PBO-LEG2223003S,\n author={Nahornick, Nora},\n title={Mobility tax deduction for tradespersons and indentured apprentices},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2223003S,\n author={Nahornick, Nora},\n title={D\\\u0027{e}duction pour la mobilit\\\u0027{e} des personnes de m\\\u0027{e}tier et apprentis li\\\u0027{e}s par contrat},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2223-006-M","is_published":"2022-05-26T12:57:04.000000Z","release_date":"2022-05-26T13:00:00.000000Z","title_en":"Luxury goods sales tax (update)","title_fr":"Taxe sur les ventes de produits de luxe (mise \u00e0 jour)","internal_id":"LEG-2223-006-M","metadata":{"abstract_en":"The PBO estimates that introduction of a luxury goods sales tax will generate $163 million of revenue in 2023-2024.","abstract_fr":"Le DPB estime que l\u2019instauration d\u2019une taxe sur les ventes de produits de luxe produira des revenus de 163 millions de dollars en 2023-2024.","highlights":[]},"updated_at":"2023-01-30T13:54:39.000000Z","type":"LEG","slug":"LEG-2223-006-M--luxury-goods-sales-tax-update--taxe-ventes-produits-luxe-mise-jour","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2223-006-M--luxury-goods-sales-tax-update--taxe-ventes-produits-luxe-mise-jour","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2223-006-M--luxury-goods-sales-tax-update--taxe-ventes-produits-luxe-mise-jour"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2223-006-M--luxury-goods-sales-tax-update--taxe-ventes-produits-luxe-mise-jour","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2223-006-M--luxury-goods-sales-tax-update--taxe-ventes-produits-luxe-mise-jour"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/03ffbeef04658a0828c035bec9ef4b2e7a4de065014f64918bc50a6afca3b043"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/7aa5c001c1695074e275e9b707266682306ac81c9066800000d61ced7b8b93b6"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/63b6a0f923a8fa23624fe9b1fac747675878c8f6a499827f08e3165954fd3fe7","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9ea48dfc17bf9f65fc05ac589de695110deb4a8e46a9813d076b38cc10fbbc58","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/58d53e37872327625de7a08bfbaaaebddfd691a0f2ad3cd9f651947c88779ed9","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f3e0358e37cd8b77a67c6decd6f12f1200eba9a0015475f6be8f95f69e9040e5","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0c9c1b74054ae16df2cb43ca21bce28b23ccc14d3c55d56eaf3292a91732334a","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/563277209aaffa5a1f267b12801f854d7efa8425fdc7971ddb927741a6672e73","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/673ccd0cd7b21ddf35998f5ba6df40b327146498cb4aa81a1154b4524b5197b1","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6e1fe9b916a0cf50f2cca1b61379818f184f959d0b38029a61cfa5be57703a6e"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/bfcef8e30fb1f9fdde78f256ffcf84c506494bfea83ba410d537e4779916d2f5","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/04955edf6e5eea6db4726c6b4437b4d43c9bba0399d1e6334c9bbfa375e7b216","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a2cf40f57d8c0061350a642a45b4bf6336fcef9ffbae1421d5e944ef367cd97d","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/113c71ce1627655879bd3154b8bf25f3b0f313d566a21139ed9d80e979102874","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/9ff33113296eb78bef31100ed4cd2dfd2a79360370915d7454357f2d5218aa7f","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f0298e98dd268438f1ff09f6d90e48a363b9a3cf143cbe80c5ff1484eb19bfe2","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/83e217a73aae164f5bea6078102a9e68f396e96e9db55e44cc7f55850fdcab9a","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f114441ae3b2529c33daf36ae81767eba5c1061094ffa3e91c13271ef02f26db"}}},"bills":[{"id":340,"created_at":"2022-04-29T06:00:09-04:00","updated_at":"2023-01-30T08:54:39-05:00","legisid":"44_1_C-19","parliament":44,"session":1,"prefix":"C","number":19,"title_en":"An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures","title_fr":"Loi portant ex\u00e9cution de certaines dispositions du budget d\u00e9pos\u00e9 au Parlement le 7 avril 2022 et mettant en oeuvre d\u0027autres mesures","bill_num":"C-19","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-19","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-19"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/44-1\/C-19","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/44-1\/c-19"}},"pivot":{"publication_id":687,"bill_id":340}}],"bibtex":{"en":"@techreport{PBO-LEG2223006M,\n author={Behrend, Robert},\n title={Luxury goods sales tax (update)},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2223006M,\n author={Behrend, Robert},\n title={Taxe sur les ventes de produits de luxe (mise \\`{a} jour)},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}} {"id":"LEG-2223-008-S","is_published":"2022-06-16T12:57:07.000000Z","release_date":"2022-06-16T13:00:00.000000Z","title_en":"Cost of a Dental Care Plan for Canadians","title_fr":"Co\u00fbt d\u2019un r\u00e9gime de soins dentaires pour les Canadiens","internal_id":"LEG-2223-008-S","metadata":{"abstract_en":"Implementing a dental care plan for Canadians. The plan is expected to cover the costs of routine care, fluoride treatments, radiographs, sealants and other combinations of caries treatments, dentures, and periodontics. Households with an income below $90,000 may benefit from the plan. A phase-in period lasting from 2022 to 2025 will gradually expand coverage to those eligible. Households with an income below $70,000 per year will bear no cost. Co-payments scale linearly for households with income between $70,000 and $90,000. The thresholds are indexed to inflation.\n\nThe PBO estimates that this program will cost $9,036 million over a 5 fiscal year period and benefit 1,425 thousand people over 2022-2023, increasing to 5,894 thousand by 2026-2027.","abstract_fr":"Ce projet de loi met en \u0153uvre un r\u00e9gime de soins dentaires pour les Canadiens. Le r\u00e9gime devrait couvrir le co\u00fbt des soins courants, du traitement au fluorure, des radiographies, des agents de liaison et d\u2019autres combinaisons de traitement de caries, de proth\u00e8ses et de parodontie. Les m\u00e9nages dont le revenu sera inf\u00e9rieur \u00e0 90 000 $ pourront participer au r\u00e9gime. Au cours d\u2019une p\u00e9riode de mise en place qui durera de 2022 \u00e0 2025, l\u2019admissibilit\u00e9 au r\u00e9gime sera graduellement \u00e9tendue. Le r\u00e9gime ne co\u00fbtera rien aux m\u00e9nages dont le revenu annuel sera inf\u00e9rieur \u00e0 70 000 $. Le montant de la quote part augmentera de fa\u00e7on lin\u00e9aire pour les m\u00e9nages dont le revenu se situera entre 70 000 et 90 000 $. Les seuils seront index\u00e9s \u00e0 l\u2019inflation.\n\nLe DPB estime que ce programme co\u00fbtera 9 036 millions de dollars sur une p\u00e9riode de cinq exercices financiers et qu\u2019il profitera \u00e0 1 425 000 personnes en 2022 2023, nombre qui passera \u00e0 5 894 000 d\u2019ici 2026 2027.","highlights":[]},"updated_at":"2022-06-16T12:57:07.000000Z","type":"LEG","slug":"LEG-2223-008-S--cost-dental-care-plan-canadians--cout-un-regime-soins-dentaires-canadiens","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2223-008-S--cost-dental-care-plan-canadians--cout-un-regime-soins-dentaires-canadiens","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2223-008-S--cost-dental-care-plan-canadians--cout-un-regime-soins-dentaires-canadiens"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2223-008-S--cost-dental-care-plan-canadians--cout-un-regime-soins-dentaires-canadiens","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2223-008-S--cost-dental-care-plan-canadians--cout-un-regime-soins-dentaires-canadiens"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/291e039d9ea604ce1816bf74ac11ffb318aa5ad41180dbb1f055f647c5b9da4f"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/c8254e6c0d6e2b117164ee3bb073221c3aaea7b913e12c0342c236f9b9aabdd9"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/45a879619fa2eaa4883823a396769144194dc7e2332c10e68991b9f91afda60f","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/754338749e05c778a969f48065a15dae5530a8e367694447a857e64d5fbbf8bf","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/85e787b026f4b59ae100d50322776049b2959a3b8a6be8723065c7663951807e","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2fddbb1c285dca892fa1da2ff96f56839a3d6873894d9a11f8a1752dbe8caf88","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d22d5774ed7dc48e4e01641e837322e230b531e22a0fe94515b48a24173ce760","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/cc5dfdb6eff1e9254eaf6a1b0f1831264ed114718fe380508075e24246ac19d0","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/203c869d248c37ddc8133755533f1e3431d12d578acb1616840416efcb6cd61a","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/bc4c0b1e3876641c983c964b882ab30d910e5afd64574c0f167ff9766ee6a277"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/99af66878eff2eddf98b47f3b33f091d27e467b8011d8adabcae44e028008a26","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f0d8df92dccf71e40343d46802a11a3c58c72ae56929ce29f14f4af9b33d68d9","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/61b937a2a3e2c3a78aec49ca4ec60165d9b47472ccc513588cb208d85cd79f9c","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4588761b5e86bf97f5cd5470dedad63eb154570eeffd1070ad99e7310b36d545","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3a655e26e40b6fea0755a585dae95336130a489961203113d3686f20e5796d5b","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c4f85afd5cbed25004b25593ff51297009dfc46353393fec672e3278e76702ad","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0718795024960addda57c47e45697a8c321d44b58ad773ef875ac4c91b5ccc04","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6f0313756b9f793d5cbc6c7b1e0becc3e7ef384aa1dd2662551655830bace1d6"}}},"bills":[{"id":340,"created_at":"2022-04-29T06:00:09-04:00","updated_at":"2023-01-30T08:54:39-05:00","legisid":"44_1_C-19","parliament":44,"session":1,"prefix":"C","number":19,"title_en":"An Act to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other measures","title_fr":"Loi portant ex\u00e9cution de certaines dispositions du budget d\u00e9pos\u00e9 au Parlement le 7 avril 2022 et mettant en oeuvre d\u0027autres mesures","bill_num":"C-19","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-19","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-19"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/44-1\/C-19","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/44-1\/c-19"}},"pivot":{"publication_id":696,"bill_id":340}}],"bibtex":{"en":"@techreport{PBO-LEG2223008S,\n author={Creighton, Mark},\n title={Cost of a Dental Care Plan for Canadians},\n institution={The Office of the Parliamentary Budget Officer},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2223008S,\n author={Creighton, Mark},\n title={Cout d\u2019un r\\\u0027{e}gime de soins dentaires pour les Canadiens},\n institution={Bureau du directeur parlementaire du budget},\n year=2022,\n \n address = \u0022Ottawa, ON\u0022\n}"}}
