Additional Analyses

• Full-Time Equivalents in the Federal Public Service – 2025-26 Departmental Plans Jul 25, 2025 This additional analysis provides details on actual and planned full-time equivalents reported in the 2025-26 Departmental Plans.
• An Update on the Canada Housing Infrastructure Fund Jul 25, 2025 The Canada Housing Infrastructure Fund (CHIF) is allocated $5.7 billion over 10-years. Funding ramps up over 6 years, reaching a peak of $972 million in planned spending in 2029-30. Funding was initially allocated primarily to the provincial and territorial agreements stream. However, agreements have not yet been signed with three of Canada’s largest provinces and if agreements are not signed, the $3.0 billion in HICC funding allocated for these provinces would be reallocated to the direct delivery stream. The CHIF is just one of a wide range of transfer payments to sub-national government to support infrastructure.
• An Update on the Housing Accelerator Fund Jul 25, 2025 The Housing Accelerator Fund (HAF) is allocated $4.44 billion over 5 years. Under the HAF, CMHC has committed $4.37 billion in funding towards 230 agreements with sub-national governments. Under these agreements, sub-national governments have agreed to undertake a variety of housing initiatives towards an aggregate target of supplying 112,000 more housing units by 2028 than would have otherwise been created. Very little of the funding allocated under the HAF was spent in its first year. Jurisdictions participating in the HAF issued permits for 31% more units and saw 5% more housing starts than their 2018 to 2023 average. This was both more permits and more starts than non-participating jurisdictions. Changes are not consistent across participating jurisdictions, with increases in the Province of Quebec, Calgary Census Metropolitan Area (CMA) and Edmonton CMA largely offset by decreases in the Toronto CMA and other areas of Ontario. Increases in permits and starts in the Province of Quebec, Calgary and Edmonton likely reflect rezoning initiatives that were already well underway or had received legislative approval prior to the signing of those jurisdiction’s Housing Accelerator Fund Agreements.
• Supplementary Estimates (A) and Defence Spending Jul 25, 2025 This additional analysis provides details on Supplementary Estimates (A) and how sought authorities relate to the National Defence portfolio.
• The use of Governor General’s Special Warrants as a result of the 2025 General Election Jul 25, 2025 This additional analysis provides details on the requirements and use of Governor General’s Special Warrants as a result of the 2025 General Election.
• Electric Vehicle Availability Standard: Updated estimates based on recent policy developments Jul 25, 2025 Based on recent policy developments, this note provides updated estimates of how the relative ownership costs of zero-emission vehicles (ZEVs) and internal combustion engine (ICE) vehicles may need to adjust to meet the ZEV sales targets under the Electric Vehicle (EV) Availability Standard by 2030.
• 2025 Election Proposal Costing Baseline Jul 25, 2025 This analysis presents PBO’s economic and fiscal baseline projection for the 2025 election proposal costing period.
• Personnel Expenditure Analysis Tool Update: 2023-24 Personnel Expenditures Jul 25, 2025 This update of the Personnel Expenditure Analysis Tool incorporates data from the 2023-2024 fiscal year.
• Impact Assessment of the Oil and Gas Emissions Cap – Factual information Jul 25, 2025 This note addresses misstatements in the media related to the PBO’s March 12 report, Impact Assessment of the Oil and Gas Emissions Cap.
• The Evolution of Canada’s Social Housing Stock Jul 25, 2025 Canada lacks reliable data to understand the size and evolution of its social housing stock. The best available data suggests that Canada has roughly 600,000 to 700,000 units of social housing and that this has been relatively stable over the last 30 years. Although Canada’s social housing stock was largely built prior to 1994, the federal spending that enabled these units was provided through operating agreements that spanned the subsequent decades.
• Fiscal multipliers Jul 25, 2025 This additional analysis provides PBO’s updated estimates of the potential impacts of revenue and spending measures on the Canadian economy.
• Impact of the 2025-2027 Immigration Levels Plan on Canada’s Housing Gap Jul 25, 2025 This note presents PBO’s estimate of the impact of the Government’s recently announced immigration plan on the housing gap in Canada.
• Update of Canada’s Military Expenditure and the NATO 2% Spending Target Jul 25, 2025 Projection of Canada’s future Military Expenditures in relation to NATO’s 2% of GDP target.
• Tallying Government Support for EV Investment in Canada Jul 25, 2025 On April 25, 2024, the Prime Minister announced that since 2020, Canada has attracted more than $46 billion in investments across the electric vehicle (EV) supply chain. This note provides a breakdown of these investments and their corresponding government support.
• Proposed changes to the Borrowing Authority Act Jul 25, 2025 This note provides an overview of the Borrowing Authority Act, as well as information on the proposed changes included in Bill C-69.
• Distributional analysis of carbon pricing Jul 25, 2025 This note provides information related to the Parliamentary Budget Officer (PBO)’s March 2022 distributional analysis of federal carbon pricing.
• Distributional analysis of carbon pricing Jul 25, 2025 This note provides information related to the Parliamentary Budget Officer (PBO)’s March 2022 distributional analysis of federal carbon pricing.
• The sensitivity of fiscal projections to economic shocks – April 2024 Jul 25, 2025 PBO periodically provides estimates of the sensitivity of the fiscal outlook to key economic indicators that drive our federal fiscal projection: real GDP growth, GDP inflation and interest rates. PBO estimated the impacts of shocks to these economic indicators relative to its March 2024 fiscal outlook.
• Support for EV battery manufacturing – Update on foregone CIT revenue Jul 25, 2025 In February, Regulations came into force that exempt production subsidies payable to Volkswagen (PowerCo) and Stellantis-LGES (NextStar) from corporate income tax (CIT). This note provides a brief review of the corporate tax treatment of the production subsidies for EV battery manufacturing and compares estimates of foregone federal CIT revenue.
• Full-Time Equivalents in the Federal Public Service – 2024-25 Departmental Plans Jul 25, 2025 Over 2006-07 to 2022-23 the federal public service expanded from 335,000 full-time equivalents (FTEs) to 432,000—an increase of over 96,000 FTEs.
• Personnel Expenditure Analysis Tool Update: 2022-23 Personnel Expenditures Jul 25, 2025 Over the last year, excluding one-time payments, total spending on personnel increased by 5.6 per cent—well above pre-pandemic (2007-08 to 2019-20) average annual growth of 3.1 per cent. However, smaller one-time payments related to actuarial deficiencies in the Government’s Superannuation Account led to a 6.9 per cent decrease in total personnel spending, from $60.7 billion in 2021-22 to $56.5 billion in 2022-23.
• Costing Support for EV Battery Manufacturing – Factual information Jul 25, 2025 This note addresses misstatements in the media related to Parliamentary Budget Officer (PBO)’s November 17 report, Costing Support for EV Battery Manufacturing.
• Energy sector and agriculture: federal revenue forgone from tax provisions Jul 25, 2025 On June 15, 2023, PBO published the report “Update on the energy sector and agriculture: federal revenue forgone from tax provisions” which examined the cost of tax provisions specific to fossil fuel development and the lost revenue from exemptions to the federal fuel charge for agriculture. The PBO was requested to provide the estimated forgone revenue from the federal fuel charge exemption in agriculture on an annual basis from 2023 to 2030. This additional analysis contains the additional information.
• Bill C-234: Extension of the exemption for qualifying farming fuel to marketable natural gas and propane – Updated cost estimate Jul 25, 2025 The PBO has updated the cost of C-234.
• Full-Time Equivalents in the Federal Public Service – 2023-24 Departmental Plans Jul 25, 2025 Over 2006-07 to 2021-22 the federal public service expanded from 335,000 full-time equivalents (FTEs) to 413,000—an increase of 78,000 FTEs.
• The sensitivity of fiscal projections to economic shocks Jul 25, 2025 PBO periodically provides estimates of the sensitivity of the fiscal outlook to key economic indicators that drive our federal fiscal projection: real GDP growth, GDP inflation and interest rates. PBO estimated the impacts of shocks to these economic indicators relative to its October 2022 fiscal outlook.
• Public Debt Charges Calculator Update Jul 25, 2025 We have updated the Public Debt Charges (PDC) calculator to reflect new interest rate projections from our October Economic and Fiscal Outlook (EFO). This analysis compares effective interest rate projections before and after the update, as well as their impact on public debt charges.
• Comparison of Real GDP Growth Forecasts Jul 25, 2025 PBO’s most recent Economic and Fiscal Outlook (EFO) was published on October 13 and incorporated economic data up to and including September 30. This note provides a comparison of PBO’s real GDP growth projection to recent external forecasts.
• Canada’s Military Expenditure and the NATO 2% Spending Target: Additional Analysis Jul 25, 2025 This Additional Analysis presents findings from new data on the Department of National Defence’s calculation of total military expenditures between fiscal years 2014-15 and 2016-17.
• Updated fiscal cost of Bill C-234 Jul 25, 2025 On February 7, 2022, a related bill, Bill C-234, An Act to amend the Greenhouse Gas Pollution Pricing Act, was introduced in Parliament. The bill expands the list of farming machinery eligible for the federal carbon tax exemption to include: a) property used for the purpose of providing heating or cooling to a building or similar structure, including those used for raising or housing livestock, and; b) grain dryers.
• Federal Infrastructure Spending, 2016-17 to 2026-27 Jul 25, 2025 This note provides additional information related to federal infrastructure spending in Canada between 2016-17 to 2026-27.
• Additional information – Bill C-83 and the Cost of Structured Intervention Units Jul 25, 2025
• Bill C-206: Extension of the exemption for qualifying farming fuel to marketable natural gas and propane – Fiscal cost over a ten-year period Jul 25, 2025
• Additional information - Energy sector and agriculture: federal revenue forgone from tax provisions Jul 25, 2025
• Update: Cost of Federal Leave for COVID-19 Jul 25, 2025
• Public debt charges calculator (update) Jul 25, 2025
• Canada’s purchase of the Trans Mountain Pipeline: Financial and Economic Considerations – Updated CDEV Financial Reporting – May 2021 Jul 25, 2025
• Distributional and Fiscal Analysis of a National Guaranteed Basic Income – A focus on Canadians with a disability Jul 25, 2025
• Canada Infrastructure Bank: Status of investments up to 2020-21 Q3 Jul 25, 2025
• Update: Cost of Federal Leave for COVID-19 Jul 25, 2025
• Fiscal Multipliers and Fiscal Sensitivities Jul 25, 2025
• Supplementary information on the simplifying the home office expense deduction Jul 25, 2025
• Analysis of Federal Debt: 2020-21 Jul 25, 2025
• The Outlook for the EI Operating Account Jul 25, 2025
• Supplementary information on the costing of indexing the maximum per capita payment under the Fiscal Stabilization Program Jul 25, 2025
• Costing Fall Economic Statement 2020 Measures Jul 25, 2025
• Federal Investments in Palliative Care Jul 25, 2025
• Update: Cost of Federal Leave for COVID-19 Jul 25, 2025
• Update: Five-Year Cost Estimate of the Guaranteed Basic Income Jul 25, 2025
• Planned Capital Spending under Strong, Secure, Engaged: 2020 Update Jul 25, 2025
• Update: Cost of New Federal Leave for COVID-19 Jul 25, 2025
• Canada’s purchase of the Trans Mountain Pipeline: Financial and Economic Considerations – Updated CDEV Financial Reporting – July 2020 Jul 25, 2025
• Supplementary blog post on the Investing in Canada plan Jul 25, 2025
• Federal debt: Frequently Asked Questions Jul 25, 2025
• Supplementary Estimates (A) 2020-21 Jul 25, 2025
• Explaining the Cost Estimate of the Canada Emergency Commercial Rent Assistance Program Jul 25, 2025
• OGGO - Follow-up analysis to the "Government’s response to the COVID-19 pandemic" Jul 25, 2025
• NFFN - Follow-up analysis to the "Government’s response to the COVID-19 pandemic and its economic consequences" Jul 25, 2025
• PBO’s estimate of federal fiscal room in Fiscal Sustainability Report 2020 Jul 25, 2025
• Update on the Allocation of Funding under the Federal Provincial Territorial Partnership in Housing Jul 25, 2025
• The Outlook for the EI Operating Account Jul 25, 2025
• Canada’s purchase of the Trans Mountain Pipeline: Financial and Economic Considerations – Updated CDEV Financial Reporting (November 2019) Jul 25, 2025
• Supplementary Estimates (A) 2019-20 Jul 25, 2025
• Supplementary Estimates (A) 2019-20 Jul 25, 2025
• Public debt charges calculator Jul 25, 2025
• Canada’s purchase of the Trans-Mountain Pipeline: Financial and Economic Considerations – Updated CDEV Financial Reporting Jul 25, 2025
• Cost of Administering the Federal Fuel Charge and Climate Action Incentive Jul 25, 2025
• PBO’s Comments on Budget 2019 Jul 25, 2025
• Canada’s purchase of the Trans Mountain Pipeline – Financial and Economic Considerations - Update Jul 25, 2025
• Labour Market Assessment 2018: Wage inequality – Update Jul 25, 2025
• FSR 2017 – Provincial-Territorial Health Care Cost Drivers Jul 25, 2025
• FINA - Follow-up analysis on "Economic and Fiscal Outlook - October 2017 Jul 25, 2025
• HESA - Follow-up analysis to "Federal Cost of a National Pharmacare Program" Jul 25, 2025
• FSR 2017 – Fiscal projection methodology follow-up Jul 25, 2025
• Excise tax on legalized cannabis Jul 25, 2025
• Legal opinion on PBO mandate pending Jul 25, 2025