Finance committee  The evidence on this is mixed. More than the tax burden itself, it's the mix of tax and whether you tax labour and capital versus consumption. The mix is an important factor. There are countries with a relatively high tax burden, such as France and Denmark, that do relatively well on productivity.

Finance committee  This is a question we address every year when we publish our report on the financial sustainability of the federal and provincial governments. It's an exercise we usually do in the summer. The last time we did this exercise, we realized that the long-term financial viability of the provinces had reached its limit.

Finance committee  As you mentioned, this new expression is now part of our terminology. In English, we use the adjective “suppressed”. In French, one could speak of demande réprimée, but we have chosen not to use these words, given their negative connotation. We speak of non-formation of households when the demand is there, but there isn't enough relatively reasonably priced housing available, whether it's a condominium, a house or whatever.

Finance committee  No. I don't recall seeing any reduction in the overall number of full-time equivalents or employees in the federal public service as a whole. There might have been decreases in some specific areas or in some specific agencies or departments, but as a whole, the public service has increased consistently year after year.

Finance committee  I think the planning is not reflecting subsequent measures that are introduced by governments. For example, the departmental plans that are usually prepared early in the fiscal year or in advance of the budget don't include measures that are in the budget, so there is a time lag between the preparation of the plans and the implementation of these plans.

Finance committee  For every single piece of policy proposal, be it legislation or a program, there has to be a memorandum to cabinet, which normally would include the number of employees required to implement that legislative piece or that program—or at the very least, in the Treasury Board submission.

Finance committee  That's a question related to parliamentary procedure, and I don't think I'm the best person to answer that. It depends on the nature of these amendments, but if they're substantial, I would think so.

Finance committee  Thank you, Mr. Chair. Ladies and gentlemen members of Parliament, thank you for inviting us to testify today. We are pleased to be here to talk about Bill C‑59, An Act to implement certain provisions of the fall economic statement tabled in Parliament on November 21, 2023 and certain provisions of the budget tabled in Parliament on March 28, 2023.

Finance committee  The number of individuals necessary for the CRA to administer specific tax measures is not something we have looked at. However, I have to say I'm a bit surprised to hear that CRA officials did not know that, because in my experience there is usually quite a bit of back and forth between the Department of Finance and the CRA on the administration of tax measures that are proposed for inclusion in the budget to ensure that, in fact, the CRA can indeed administer measures that are considered for inclusion in budgets or estimates.

Government Operations committee  My memory isn't that good. We release a number of reports each year. However, I have the report in front of me. Our estimates are based on various external data sources, including the Intergovernmental Panel on Climate Change. Surface temperatures changed by around 0.9°C and precipitation increased, compared with the average from 1961 to 1990.

Government Operations committee  The variables aren't exactly constant. Our models, such as the general equilibrium model, take economic changes into account. The costs are calculated between now and 2030, a relatively short time frame in an economy such as Canada. We often say in briefings that nothing shows that there won't be any economic benefits after 2030.

Government Operations committee  Yes, if we can do so, we take into account the behavioural effects of the scenario under consideration. As I said, the impact of maintaining or increasing a carbon tax… Five or six years isn't enough time for the positive effects to outweigh the negative ones. However, having a planning horizon with a certain level of certainty clearly increases the benefits of carbon pricing.

Government Operations committee  If the amounts assessed so far are indeed the final numbers or are indicative of what the government is expected to collect overall, I think there will need to be a correction in the budget in the revenues to be collected. If that's indeed the case, and it's not just that there were some difficulties getting the initial collection effort under way, then we should see that reflected in the fiscal plan when the minister tables the budget on April 16.

Government Operations committee  It certainly would be a good idea in terms of policy-making for the CRA and the Department of Finance to introduce that into the equation when they're briefing the minister or ministers—and cabinet, ultimately—to introduce new tax measures. That would at least provide an idea to the ministers as to how much the burden will be on individuals and businesses.

Government Operations committee  Having more clarity as to exactly how many employees initiatives will require for their proper administration would be a good first step. Also, the employee impact of reallocation measures would certainly be good to know. I'll stop there for lack of time. I'm sorry.