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Bill C-401 (44-1)
An Act to amend the Income Tax Act (northern residents deduction)
{"id":"LEG-2425-016-S","is_published":"2025-01-21T13:57:08.000000Z","release_date":"2025-01-21T14:00:00.000000Z","title_en":"Increasing the Northern Residents Deduction","title_fr":"Augmentation de la d\u00e9duction pour les habitants de r\u00e9gions \u00e9loign\u00e9es","internal_id":"LEG-2425-016-S","metadata":{"abstract_en":"Bill C-401 (44-1) proposes to increase the Northern Residents Deduction. It would increase the basic residency amount to $13.00\/day for residents in both intermediate and northern zones starting in 2025 and would index this amount to inflation for subsequent years. Bill C-401 would also eliminate the discounting of travel amounts for residents in intermediate zones. We estimate that Bill C-401 would reduce federal personal income tax revenues by $935 million from 2024-25 to 2028-29.","abstract_fr":"Le projet de loi C\u2011401 (44-1) propose d\u2019augmenter la d\u00e9duction pour les habitants de r\u00e9gions \u00e9loign\u00e9es. Il ferait passer le montant de base pour la r\u00e9sidence \u00e0 13 $ par jour pour les habitants des zones nordiques et interm\u00e9diaires \u00e0 partir de 2025 et indexerait ce montant sur l\u2019inflation pour les ann\u00e9es suivantes. Le projet de loi C\u2011401 \u00e9liminerait \u00e9galement la r\u00e9duction des montants pour les voyages pour les habitants de zones interm\u00e9diaires. Nous estimons que le projet de loi C\u2011401 r\u00e9duirait les recettes de l\u2019imp\u00f4t f\u00e9d\u00e9ral sur le revenu des particuliers de 935 millions de dollars de 2024\u20112025 \u00e0 2028\u20112029.","highlights":[]},"updated_at":"2025-01-21T13:57:08.000000Z","type":"LEG","slug":"LEG-2425-016-S--increasing-northern-residents-deduction--augmentation-deduction-habitants-regions-eloignees","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2425-016-S--increasing-northern-residents-deduction--augmentation-deduction-habitants-regions-eloignees","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2425-016-S--increasing-northern-residents-deduction--augmentation-deduction-habitants-regions-eloignees"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2425-016-S--increasing-northern-residents-deduction--augmentation-deduction-habitants-regions-eloignees","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2425-016-S--increasing-northern-residents-deduction--augmentation-deduction-habitants-regions-eloignees"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/d2c18bd3c2cca1fe21e525b8ee4feb3cd911a366767c6b7b5f44bea1ef715d7f"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/b75aa83cc99a242651045d364894495c0a5fa1575e04619433a2c9d0c9fef28b"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a35c44bcfc349d4672b61b989e06af6aed3a8b3b53daf12f859cb884cee8941f","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4b541833908713edf1b9c8287947f9f8021b2080659c8a431f13590355f19cc6","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/dd990da3075ced0e3911ccae2f5c60139a6d29937227e57eaac754a94e54680a","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1913a430172f0d252baa40ebc2b5c0c107fbdbd33e2fa0d3d177b964c84f5a67","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/344c103237060566f1072f7fdd7f6114fb68d6a0dd024b5fda1da9ede93aefb6","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3f36ef58dc728432f4306a464e1fd9dfe68d0cd674f5020394ca7e1d4416f9ec","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/43a52d68b56bf3ac7a89a390b45d233a8f33558426f968593401fcdcecca495e","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/5efacb80b9b510d45fba82952389ede506b71f917b0cc2387aef426a5c03dd8b"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d88f3951d138d493ccac292bc40fce5d992bf3c1c9dfa48018fcbb3768ae4430","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/484bc75db17826bbff549141e694b4360a98b25e921e24a8c364f3e43fc399f5","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3f74680cacbfd71c1216d476eaac7bc6d2bdaa827d3e0301fb4b4143c5228d6b","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/10d99705a7258b28b28957e0d3854f32c8b6cc83265ccb185a22f570463d7701","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c1272af11505b1608a7364977118db28dd35e2fe305e7173418d80c26a3b1c6d","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/d2310804809b4ebb46f6e2f12cff849576ac9b2322a9a0141b7eae1e15e6c4e2","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/69a21796fb56e1516be6645c56d4e8f4f3e9316ad47c0f4aacf442c5ff7d5319","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/3a00166f82fcddd976a0372a9f87efac2a9882c12544082170debd232a958415"}}},"bills":[{"id":578,"created_at":"2024-06-13T14:00:10-04:00","updated_at":"2025-01-21T08:57:09-05:00","legisid":"44_1_C-401","parliament":44,"session":1,"prefix":"C","number":401,"title_en":"An Act to amend the Income Tax Act (northern residents deduction)","title_fr":"Loi modifiant la Loi de l\u2019imp\u00f4t sur le revenu (d\u00e9duction pour les habitants de zones nordiques)","bill_num":"C-401","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-401","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-401"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/44-1\/C-401","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/44-1\/c-401"}},"pivot":{"publication_id":840,"bill_id":578}}],"bibtex":{"en":"@techreport{PBO-LEG2425016S,\n author={Segel-Brown, Ben},\n title={Increasing the Northern Residents Deduction},\n institution={The Office of the Parliamentary Budget Officer},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2425016S,\n author={Segel-Brown, Ben},\n title={Augmentation de la d\\\u0027{e}duction pour les habitants de r\\\u0027{e}gions \\\u0027{e}loign\\\u0027{e}es},\n institution={Bureau du directeur parlementaire du budget},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}"}}
