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{"id":"LEG-2425-018-S","is_published":"2025-03-10T12:57:08.000000Z","release_date":"2025-03-10T13:00:00.000000Z","title_en":"Small business deduction for campgrounds","title_fr":"D\u00e9duction accord\u00e9e aux petites entreprises pour les entreprises de terrains de camping","internal_id":"LEG-2425-018-S","metadata":{"abstract_en":"Bill C-410 proposes to amend the Income Tax Act by excluding a campground business from the definition of a specified investment business. The PBO estimates that the measure will lower corporate income tax revenues by $28 million from 2024-25 to 2028-29. The measure is assumed to take effect on April 1, 2025.","abstract_fr":"Le projet de loi C-410 propose de modifier la Loi de l\u2019imp\u00f4t sur le revenu afin d\u2019exclure les campings de la d\u00e9finition d\u2019une \u00ab entreprise de placement d\u00e9termin\u00e9e \u00bb. Le DPB estime que cette mesure r\u00e9duira les recettes de l\u2019imp\u00f4t sur le revenu des soci\u00e9t\u00e9s de 28 millions de dollars pour la p\u00e9riode allant de 2024-2025 \u00e0 2028-2029. La mesure est pr\u00e9sum\u00e9e prendre effet le 1er avril 2025.","highlights":[]},"updated_at":"2025-03-10T12:57:08.000000Z","type":"LEG","slug":"LEG-2425-018-S--small-business-deduction-campgrounds--deduction-accordee-petites-entreprises-entreprises-terrains-camping","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2425-018-S--small-business-deduction-campgrounds--deduction-accordee-petites-entreprises-entreprises-terrains-camping","preview":"https:\/\/www.pbo-dpb.ca\/en\/publications\/LEG-2425-018-S--small-business-deduction-campgrounds--deduction-accordee-petites-entreprises-entreprises-terrains-camping"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2425-018-S--small-business-deduction-campgrounds--deduction-accordee-petites-entreprises-entreprises-terrains-camping","preview":"https:\/\/www.pbo-dpb.ca\/fr\/publications\/LEG-2425-018-S--small-business-deduction-campgrounds--deduction-accordee-petites-entreprises-entreprises-terrains-camping"}},"artifacts":{"main":{"en":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/e96433760c81e6be7d5e80528809156ccaf112a36d2a674cb797f377c456a06c"},"fr":{"public":"https:\/\/distribution-a617274656661637473.pbo-dpb.ca\/395aa018f8bd974cd071b4c6f63fcf3f2a10563dd4e1db833d6bf5cbbe65b673"}}},"coverpages":{"distribution":{"fr":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2736e988222d0440f0cc24a2221f3ea38c05111845e367c4f4deb0f17caa0992","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/ea0901c2bc7c0cd41ca499d2380b439475a0bfd4347dbcd9cf3cbdca0739b1b3","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/460b3d5dea0826638c129eca0df57405560eff6f854ae88f70640edacfea8fae","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/6bc9332b01d140147f2d8b4649b84179cf2c540a758628b8f65a95c1b9f8aa18","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/a95bf69a881124521e73e8b3cea3eb5f00e2be7c8c33bbf29214e3a556f3677c","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2469a95c51f3a8ba733b16e2031de56ff83a5ef3949daa0636a7208dc85d547d","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/525bf8d8e6e2d819c89c3afce9f9fb77aeb0efcd160826b161a56f7d99a4cc69","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/1fc485aa1799c633736a5b5598341c1fee34ab4cd4e006f703338d6bc7c60e41"},"en":{"small":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/b4fe801a3d9d7a8cfbd260791e3ab9cbba2522417b9146475df38fd177411d4f","large":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/2098dc413300203bd7c66f7d7fdb73586dcefc691d9598e91b6531e0c49c0d1b","h150_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/c0d6897b3732f182f78a36478cc3aaa552846e35c0103334a0d587113119da35","h150_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/46964a3b2c9c3ad7a644e53f06b51afe4837e83de64352fa87263036fdf774c8","h300_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/4cf0b7496c318526ba58a3101b3a675a006b3467ec213b1eae648421c6f365e7","h300_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/f1909f79d214dd65a7275d8c5c780adfdef07eb99e152f91dcb468719004bf59","h600_png_optimized":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/0f9905df69bec0111707671fb157de9293869b8b6501d7f132f8bee4f188449e","h600_webp":"https:\/\/distribution-i696d61676573.pbo-dpb.ca\/7ec068ac08e13ef95d2599a5a4cb47f2bd52b02a0e55a361199dfcc609bd975d"}}},"bills":[{"id":590,"created_at":"2024-06-20T06:00:13-04:00","updated_at":"2025-03-10T08:57:12-04:00","legisid":"44_1_C-410","parliament":44,"session":1,"prefix":"C","number":410,"title_en":"An Act to amend the Income Tax Act (campgrounds)","title_fr":"Loi modifiant la Loi de l\u2019imp\u00f4t sur le revenu (terrains de camping)","bill_num":"C-410","permalinks":{"en":{"website":"https:\/\/www.pbo-dpb.ca\/en\/bills--projets-de-loi\/44-1\/C-410","legisinfo":"https:\/\/www.parl.ca\/legisinfo\/en\/bill\/44-1\/c-410"},"fr":{"website":"https:\/\/www.pbo-dpb.ca\/fr\/bills--projets-de-loi\/44-1\/C-410","legisinfo":"https:\/\/www.parl.ca\/LegisInfo\/fr\/projet-de-loi\/44-1\/c-410"}},"pivot":{"publication_id":847,"bill_id":590}}],"bibtex":{"en":"@techreport{PBO-LEG2425018S,\n author={Cl\\\u0027{e}ophat, R\\\u0027{e}gine},\n title={Small business deduction for campgrounds},\n institution={The Office of the Parliamentary Budget Officer},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}","fr":"@techreport{DPB-LEG2425018S,\n author={Cl\\\u0027{e}ophat, R\\\u0027{e}gine},\n title={D\\\u0027{e}duction accord\\\u0027{e}e aux petites entreprises pour les entreprises de terrains de camping},\n institution={Bureau du directeur parlementaire du budget},\n year=2025,\n \n address = \u0022Ottawa, ON\u0022\n}"}}
