422:, tabled the 1997-98 Main Estimates on 20 February 1997, outlining the government's spending plan for the year ending 31 March 1998. The budget planned for a 2.9% decrease in program expenses over 1996-97 with $ 103.2 billion set aside in the budget and another $ 2.8 billion to be allocated through a supplementary budget sometime in the year.
380:
425:
Including the $ 46 billion interest expense on the national debt, the Main
Estimates totals $ 149,555,320,000 in spending for the 1997-98 fiscal year, an $ 8 billions decline versus the preceding fiscal year.
477:
and set aside funds for actions in areas of provincial jurisdiction (notably health and childcare). He also regretted that the budget did not set aside a compensation for the harmonization of the
498:, Ontario's Minister of Finance, expressed mixed feelings: he welcomed the deficit reduction effort of the federal government but regretted that Paul Martin chose not to cut income taxes or
892:
514:
which received royal assent on 27 April 1997 after being adopted by the House of
Commons on third reading on 22 April 1997 by 109 votes for versus 51 against (
473:, severely criticized the Martin budget as an electoralist and cynical budget. He pointed out that the budget planned for $ 1.4 billion in cuts for the
527:
406:
contributions) on a quarterly basis if their average monthly withholding is less than $ 1,000 and their file presents no compliance irregularities.
213:
Disabled persons will be allowed to deduct the entirety of the expenses incurred (and not only the first $ 5,000) up to 2/3 of their earned income.
739:
433:
372:
is denied for expenses that have not been reported within 12 months after the filing due date of the year in which the expenses were incurred;
1022:
996:
530:
MPs voted on the bill. Four days after the budget passed, Chretien dissolved parliament and called for an election to be held on June 2nd.
188:
The list of expenses eligible for the tuition tax credit is expanded to include mandatory ancillary fees (except student association fees);
585:
885:
1360:
1018:
474:
444:
194:
722:
1355:
989:
482:
450:
878:
823:
140:
1350:
930:
1324:
1319:
1314:
1309:
1304:
1299:
1294:
1289:
1271:
1266:
1261:
1256:
1251:
1246:
1241:
1236:
1231:
1226:
1208:
1203:
1185:
1180:
1175:
1170:
1165:
1155:
1150:
1145:
1127:
1122:
1117:
1112:
1107:
1102:
1097:
1092:
1087:
1066:
1048:
1043:
1038:
1033:
1028:
1012:
1007:
1002:
983:
978:
973:
968:
963:
958:
925:
920:
470:
376:
207:
Some new categories expenses incurred by persons with disabilities are made eligible for the medical expense tax credit;
125:
110:
105:
707:
Beauchesne, Eric (21 February 1997). "Ottawa spending continues to fall". Waterloo Region Record. The
Canadian Press.
132:
1345:
718:
466:
419:
136:
50:
788:
778:
Brennan, Richard (19 February 1997). "Opportunity lost for tax cut: Eves". Waterloo Region Record. p. A6.
940:
915:
901:
60:
858:
515:
175:
478:
399:
369:
935:
523:
519:
499:
437:
225:
403:
160:
The budget focused on increased support for education, healthcare and childcare-related expenses.
863:
492:, expressed a similar opinion, saying that the budget was hypocritical, bordering on dishonesty.
171:
753:
577:
398:
The budget also proposes to allow small businesses to remit withholding amounts (income taxes,
395:
The temporary capital tax surcharge on large banks is extended by a year until 31 October 1998.
819:
489:
1137:
67:
839:
810:
415:
357:
Some technical changes were made to corporate income taxes, mostly to increase revenues:
147:(and for the first time the subtitle is used on the cover page of all budget documents).
726:
1281:
1218:
1079:
950:
844:
812:
Budget Plan - Including
Supplementary Information and Notices of Ways and Means Motions
551:
462:
185:: from $ 100 annually in 1996 to $ 150 in 1997 and $ 200 in 1998 and subsequent years;
16:
Fourth government spending plan under Paul Martin; first with a surplus since the '60s
1339:
361:
Transfer pricing guidelines were reviewed in line with the principles set out by the
436:
faced $ 638 million in budget cuts, mainly attributable to the cancellation of the
1195:
767:
Gagnon, Katia (21 February 1997). "Pas dupe" (in French). La Presse. p. B1.
197:
yearly contribution limit to be doubled from $ 2,000 to $ 4,000 per beneficiary.
128:
72:
191:
The first $ 500 of scholarship or bursary income is exempted from income taxes;
495:
1058:
870:
510:
Most changes announced in the budget were included in the omnibus
362:
874:
210:
The $ 5,000 limit on the attendant care deduction is repealed;
375:
This change extends to ITC the restriction introduced by the
653:
629:
429:
Several transfers and departments were affected by cuts:
230:
1280:
1217:
1194:
1136:
1078:
1057:
949:
908:
485:, for which he asked a $ 1.9 billion compensation.
94:
86:
78:
66:
56:
46:
38:
754:"Un budget cynique et Ă©lectoraliste, selon Landry"
135:on 18 February 1997. It is the last budget of the
179:for all tax credits incurred in 1997 and after;
725:. Ottawa: Government of Canada. Archived from
886:
8:
552:"Canada's deficits and surpluses, 1963-2014"
19:
723:"On Track - Program Spending under control"
546:
544:
542:
124:for fiscal year 1997-1998 was presented by
893:
879:
871:
809:Department of Finance (18 February 1997).
447:(CHST) was cut by a further $ 2.5 billion;
202:Tax measures for persons with disabilities
18:
28:Budget of the Canadian Federal Government
345:
309:
299:
289:
228:(WIS) is vastly enhanced by the budget:
689:
677:
665:
641:
617:
605:
538:
279:for the third and each subsequent child
702:
700:
698:
232:Working Income Supplement enhancement
143:. The budget's unofficial subtitle is
220:Working Income Supplement enhancement
7:
752:Cloutier, Mario (19 February 1997).
453:were cut by a further $ 504 million.
183:Increase in the Education Tax Credit
756:(in French). Le Devoir. p. A5.
14:
445:Canada Health and Social Transfer
195:Registered education savings plan
145:Building the Future for Canadians
32:Building the Future for Canadians
818:. Ottawa: Government of Canada.
859:Budget Implementation Act, 1997
654:Budget Implementation Act, 1997
630:Budget Implementation Act, 1997
588:from the original on 2020-06-23
512:Budget Implementation Act, 1997
139:and the last budget before the
434:Department of National Defence
141:1997 Canadian federal election
1:
170:Indefinite carry-forward for
926:Department of Finance Canada
377:1994 Canadian federal budget
319:
253:
1377:
931:Governor general's warrant
133:House of Commons of Canada
1361:1997 in Canadian politics
226:Working Income Supplement
164:Tax measures for students
102:
789:Debates - April 22, 1997
528:Progressive-Conservative
467:Deputy premier of Quebec
137:35th Canadian Parliament
1356:1997 government budgets
941:New shoes on budget day
916:Canadian federal budget
902:Canadian federal budget
122:Canadian federal budget
353:Corporate income taxes
330:for two-child families
325:for one-child families
742:of the Main Estimates
451:Equalization payments
379:for the deduction of
370:Investment Tax Credit
245:Starting July 1, 1997
156:Personal income taxes
1351:1997 in Canadian law
936:Canadian public debt
851:Enacted legislations
729:on 3 September 2003.
584:. 19 February 1998.
582:numerique.banq.qc.ca
500:Employment insurance
400:Employment Insurance
274:for the second child
176:Education Tax Credit
921:Minister of Finance
791:. House of Commons.
740:Extract from Part I
506:Legislative history
471:Minister of Finance
440:helicopter project;
418:, President of the
404:Canada Pension Plan
269:for the first child
233:
126:Minister of Finance
35:
798:Official documents
668:, pp. 201–204
620:, pp. 179–181
558:. CBC/Radio-Canada
381:SR&ED expenses
341:Phase-out complete
300:$ 10,000–$ 20,921
263:starting July 1998
258:starting July 1997
231:
87:Total expenditures
1333:
1332:
1071:
994:
490:Premier of Quebec
488:Lucien Bouchard,
481:with the federal
350:
349:
336:
331:
326:
280:
275:
270:
264:
259:
118:
117:
1368:
1346:Canadian budgets
1069:
992:
895:
888:
881:
872:
867:
836:
834:
832:
817:
803:Budget documents
792:
786:
780:
779:
775:
769:
768:
764:
758:
757:
749:
743:
737:
731:
730:
715:
709:
708:
704:
693:
687:
681:
675:
669:
663:
657:
651:
645:
639:
633:
627:
621:
615:
609:
603:
597:
596:
594:
593:
574:
568:
567:
565:
563:
548:
479:Quebec Sales Tax
334:
329:
324:
278:
273:
268:
262:
257:
251:Maximum benefit
234:
90:157.905 billion
82:160.864 billion
68:Finance minister
42:18 February 1997
36:
34:
27:
25:
1376:
1375:
1371:
1370:
1369:
1367:
1366:
1365:
1336:
1335:
1334:
1329:
1276:
1213:
1190:
1132:
1074:
1070:(never adopted)
1053:
993:(never adopted)
945:
904:
899:
856:
853:
845:Budget in Brief
830:
828:
826:
815:
808:
805:
800:
795:
787:
783:
777:
776:
772:
766:
765:
761:
751:
750:
746:
738:
734:
717:
716:
712:
706:
705:
696:
688:
684:
676:
672:
664:
660:
652:
648:
640:
636:
628:
624:
616:
612:
604:
600:
591:
589:
576:
575:
571:
561:
559:
550:
549:
540:
536:
508:
460:
413:
392:
355:
342:
332:
327:
317:reduction rate
316:
306:
305:Phase-out start
296:
295:Maximum benefit
286:
276:
271:
260:
255:
243:
222:
204:
166:
158:
153:
114:
108:
98:$ 2.959 billion
30:
29:
23:
21:
17:
12:
11:
5:
1374:
1372:
1364:
1363:
1358:
1353:
1348:
1338:
1337:
1331:
1330:
1328:
1327:
1322:
1317:
1312:
1307:
1302:
1297:
1292:
1286:
1284:
1282:Justin Trudeau
1278:
1277:
1275:
1274:
1269:
1264:
1259:
1254:
1249:
1244:
1239:
1234:
1229:
1223:
1221:
1219:Stephen Harper
1215:
1214:
1212:
1211:
1206:
1200:
1198:
1192:
1191:
1189:
1188:
1183:
1178:
1173:
1168:
1163:
1158:
1153:
1148:
1142:
1140:
1134:
1133:
1131:
1130:
1125:
1120:
1115:
1110:
1105:
1100:
1095:
1090:
1084:
1082:
1080:Brian Mulroney
1076:
1075:
1073:
1072:
1063:
1061:
1055:
1054:
1052:
1051:
1046:
1041:
1036:
1031:
1026:
1015:
1010:
1005:
1000:
986:
981:
976:
971:
966:
961:
955:
953:
951:Pierre Trudeau
947:
946:
944:
943:
938:
933:
928:
923:
918:
912:
910:
906:
905:
900:
898:
897:
890:
883:
875:
869:
868:
852:
849:
848:
847:
842:
837:
824:
804:
801:
799:
796:
794:
793:
781:
770:
759:
744:
732:
719:Treasury Board
710:
694:
692:, pp. 183
682:
680:, pp. 205
670:
658:
646:
644:, pp. 192
634:
622:
610:
598:
569:
537:
535:
532:
507:
504:
463:Bernard Landry
459:
456:
455:
454:
448:
441:
420:Treasury Board
412:
409:
408:
407:
396:
391:
388:
387:
386:
385:
384:
366:
354:
351:
348:
347:
344:
338:
337:
321:
318:
312:
311:
308:
302:
301:
298:
292:
291:
288:
285:Phase-in start
282:
281:
265:
252:
248:
247:
240:
237:
221:
218:
217:
216:
215:
214:
208:
203:
200:
199:
198:
192:
189:
186:
180:
165:
162:
157:
154:
152:
149:
116:
115:
109:
103:
100:
99:
96:
92:
91:
88:
84:
83:
80:
76:
75:
70:
64:
63:
58:
54:
53:
48:
44:
43:
40:
15:
13:
10:
9:
6:
4:
3:
2:
1373:
1362:
1359:
1357:
1354:
1352:
1349:
1347:
1344:
1343:
1341:
1326:
1323:
1321:
1318:
1316:
1313:
1311:
1308:
1306:
1303:
1301:
1298:
1296:
1293:
1291:
1288:
1287:
1285:
1283:
1279:
1273:
1270:
1268:
1265:
1263:
1260:
1258:
1255:
1253:
1250:
1248:
1245:
1243:
1240:
1238:
1235:
1233:
1230:
1228:
1225:
1224:
1222:
1220:
1216:
1210:
1207:
1205:
1202:
1201:
1199:
1197:
1193:
1187:
1184:
1182:
1179:
1177:
1174:
1172:
1169:
1167:
1164:
1162:
1159:
1157:
1154:
1152:
1149:
1147:
1144:
1143:
1141:
1139:
1138:Jean Chrétien
1135:
1129:
1126:
1124:
1121:
1119:
1116:
1114:
1111:
1109:
1106:
1104:
1101:
1099:
1096:
1094:
1091:
1089:
1086:
1085:
1083:
1081:
1077:
1068:
1065:
1064:
1062:
1060:
1056:
1050:
1047:
1045:
1042:
1040:
1037:
1035:
1032:
1030:
1027:
1024:
1020:
1016:
1014:
1011:
1009:
1006:
1004:
1001:
998:
991:
987:
985:
982:
980:
977:
975:
972:
970:
967:
965:
962:
960:
957:
956:
954:
952:
948:
942:
939:
937:
934:
932:
929:
927:
924:
922:
919:
917:
914:
913:
911:
907:
903:
896:
891:
889:
884:
882:
877:
876:
873:
865:
861:
860:
855:
854:
850:
846:
843:
841:
840:Budget Speech
838:
827:
821:
814:
813:
807:
806:
802:
797:
790:
785:
782:
774:
771:
763:
760:
755:
748:
745:
741:
736:
733:
728:
724:
720:
714:
711:
703:
701:
699:
695:
691:
686:
683:
679:
674:
671:
667:
662:
659:
655:
650:
647:
643:
638:
635:
631:
626:
623:
619:
614:
611:
607:
602:
599:
587:
583:
579:
573:
570:
557:
553:
547:
545:
543:
539:
533:
531:
529:
525:
521:
517:
513:
505:
503:
501:
497:
493:
491:
486:
484:
480:
476:
472:
468:
464:
457:
452:
449:
446:
442:
439:
435:
432:
431:
430:
427:
423:
421:
417:
410:
405:
402:premiums and
401:
397:
394:
393:
389:
382:
378:
374:
373:
371:
367:
364:
360:
359:
358:
352:
343:income level
340:
339:
322:
314:
313:
307:income level
304:
303:
297:income level
294:
293:
287:income level
284:
283:
266:
250:
249:
246:
241:
238:
236:
235:
229:
227:
219:
212:
211:
209:
206:
205:
201:
196:
193:
190:
187:
184:
181:
178:
177:
173:
168:
167:
163:
161:
155:
150:
148:
146:
142:
138:
134:
130:
127:
123:
112:
107:
101:
97:
93:
89:
85:
81:
79:Total revenue
77:
74:
71:
69:
65:
62:
59:
55:
52:
49:
45:
41:
37:
33:
1160:
857:
829:. Retrieved
811:
784:
773:
762:
747:
735:
727:the original
713:
685:
673:
661:
649:
637:
625:
613:
608:, pp. 1
601:
590:. Retrieved
581:
572:
560:. Retrieved
555:
511:
509:
494:
487:
461:
428:
424:
416:Marcel Massé
414:
411:Expenditures
356:
244:
223:
182:
169:
159:
144:
121:
119:
31:
1196:Paul Martin
866:1997, c. 26
690:Budget plan
678:Budget plan
666:Budget plan
656:, s. 80(4).
642:Budget plan
618:Budget plan
606:Budget plan
578:"La Presse"
390:Other taxes
242:Post-budget
239:Pre-budget
129:Paul Martin
73:Paul Martin
1340:Categories
825:0660168642
592:2020-06-17
534:References
502:premiums.
496:Ernie Eves
47:Parliament
1059:Joe Clark
526:MPs). No
458:Reactions
346:$ 25,921
335:otherwise
315:Phase-out
310:$ 20,921
39:Presented
1023:November
997:November
831:10 April
721:(1997).
632:, s. 80.
586:Archived
562:25 April
556:CBC News
290:$ 3,750
277:+ $ 330
272:+ $ 405
261:$ 1,000
909:General
172:Tuition
131:in the
104:‹
95:Surplus
61:Liberal
22: (
1017:1978 (
988:1974 (
822:
516:Reform
438:EH-101
333:26.8%
328:20.2%
323:12.1%
267:$ 605
256:$ 750
254:$ 500
1019:April
816:(PDF)
151:Taxes
57:Party
1325:2024
1320:2023
1315:2022
1310:2021
1305:2019
1300:2018
1295:2017
1290:2016
1272:2015
1267:2014
1262:2013
1257:2012
1252:2011
1247:2010
1242:2009
1237:2008
1232:2007
1227:2006
1209:2005
1204:2004
1186:2003
1181:2001
1176:2000
1171:1999
1166:1998
1161:1997
1156:1996
1151:1995
1146:1994
1128:1993
1123:1992
1118:1991
1113:1990
1108:1989
1103:1988
1098:1987
1093:1986
1088:1985
1067:1979
1049:1984
1044:1983
1039:1982
1034:1981
1029:1980
1013:1977
1008:1976
1003:1975
984:1973
979:1972
974:1971
969:1970
964:1969
959:1968
864:S.C.
833:2023
820:ISBN
564:2015
524:Bloc
522:and
475:CHST
469:and
443:The
368:The
363:OECD
320:10%
224:The
174:and
120:The
111:1998
106:1996
51:35th
24:1997
20:1997
990:May
520:NDP
483:GST
1342::
1021:,
995:,
862:,
697:^
580:.
554:.
541:^
518:,
465:,
1025:)
999:)
894:e
887:t
880:v
835:.
595:.
566:.
383:.
365:;
113:›
26:)
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