{
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  "policyCostingVersion": "policy-costing-v1",
  "researchCutoff": "2026-07-22",
  "retrievedAt": "2026-07-22",
  "sources": [
    {
      "sourceId": "dnd-drr-2024-25",
      "institution": "Department of National Defence",
      "sourceTier": 2,
      "documentTitle": "Departmental Results Report 2024-25",
      "documentDate": "2025-11-07",
      "fiscalYears": [
        "2024-25"
      ],
      "url": "https://www.canada.ca/en/department-national-defence/corporate/reports-publications/departmental-results-report/2024-25-index.html",
      "sourceType": "official_departmental_results_unaudited",
      "locators": [
        {
          "page": "HTML financial-statement highlights",
          "table": "Table 8.4",
          "section": "Condensed Statement of Operations (unaudited)",
          "rowLabel": "Net cost of operations before government funding and transfers, actual results",
          "exactUnit": "Canadian dollars",
          "valueType": "actual",
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            {
              "label": "2024-25 net cost of operations",
              "value": 28142715125,
              "unit": "cad"
            }
          ]
        }
      ],
      "notes": "The statement is an official departmental actual but is explicitly unaudited. The accounting expense measure excludes capital acquisitions but includes normal accrual expenses such as amortization."
    },
    {
      "sourceId": "pbo-pharmacare-2023",
      "institution": "Office of the Parliamentary Budget Officer",
      "sourceTier": 1,
      "documentTitle": "Cost Estimate of a Single-payer Universal Drug Plan",
      "documentDate": "2023-10-12",
      "fiscalYears": [
        "2024-25",
        "2025-26",
        "2026-27",
        "2027-28"
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      "url": "https://distribution-a617274656661637473.pbo-dpb.ca/c4201c5cc0c9a162ff5f127e98992b64f3547048bf187de65bca2b399f3b9320",
      "sourceType": "independent_parliamentary_costing",
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        {
          "page": "3 (PDF page 5)",
          "table": "Table S-1",
          "section": "Summary",
          "rowLabel": "Projected Cost of Pharmacare, 2026-27",
          "exactUnit": "Billions of Canadian dollars",
          "valueType": "forecast",
          "numericalInputs": [
            {
              "label": "Total drug expenditure under Pharmacare",
              "value": 36.8,
              "unit": "billions_cad"
            },
            {
              "label": "Existing public-plan drug expenditures",
              "value": 20.4,
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            },
            {
              "label": "Direct federal drug expenditures",
              "value": 3.5,
              "unit": "billions_cad"
            },
            {
              "label": "Pharmacare copayment revenues",
              "value": 0.3,
              "unit": "billions_cad"
            },
            {
              "label": "Incremental cost to the public sector",
              "value": 12.6,
              "unit": "billions_cad"
            }
          ]
        }
      ],
      "notes": "PBO reports a combined federal-provincial public-sector cost and says the federal share cannot be isolated without a cost-sharing model."
    },
    {
      "sourceId": "pbo-canada-disability-benefit-2025",
      "institution": "Office of the Parliamentary Budget Officer",
      "sourceTier": 1,
      "documentTitle": "Canada Disability Benefit",
      "documentDate": "2025-06-05",
      "fiscalYears": [
        "2025-26",
        "2026-27",
        "2027-28",
        "2028-29",
        "2029-30"
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      "url": "https://distribution-a617274656661637473.pbo-dpb.ca/d81b1ee9a03ea39e42408b3c16a63950c830b65962b34f737e93a67cfe2f2a54",
      "sourceType": "independent_parliamentary_costing",
      "locators": [
        {
          "page": "1 (PDF page 1)",
          "table": "5-Year Cost",
          "section": "Total cost",
          "rowLabel": "Fiscal year 2026-2027",
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          "numericalInputs": [
            {
              "label": "2026-27 total program cost",
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              "unit": "millions_cad"
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              "value": 200,
              "unit": "cad_per_month"
            },
            {
              "label": "Administrative-cost assumption",
              "value": 2,
              "unit": "percent_of_benefit_cost"
            }
          ]
        }
      ],
      "notes": "PBO's total includes its administrative-cost assumption. TaxHours doubles the reported envelope but does not specify a recipient-level benefit design."
    },
    {
      "sourceId": "health-canada-dental-evaluation-plan-2025-26",
      "institution": "Health Canada",
      "sourceTier": 2,
      "documentTitle": "Departmental Evaluation Plan 2025-2026 to 2029-2030",
      "documentDate": "2025-08-25",
      "fiscalYears": [
        "2025-26"
      ],
      "url": "https://www.canada.ca/en/health-canada/corporate/transparency/corporate-management-reporting/evaluation/at-a-glance-departmental-evaluation-plan-2025-2026-2029-2030.html",
      "sourceType": "official_program_budget",
      "locators": [
        {
          "page": "HTML table",
          "table": "Program evaluations planned in the next five years",
          "section": "Healthy People and Communities",
          "rowLabel": "Canadian Dental Care Plan — spending covered by evaluation in 2025-2026",
          "exactUnit": "Canadian dollars",
          "valueType": "program_budget",
          "numericalInputs": [
            {
              "label": "Canadian Dental Care Plan spending covered",
              "value": 3355639850,
              "unit": "cad"
            }
          ]
        }
      ],
      "notes": "This is current program spending covered by the evaluation plan, not audited actual expenditure."
    },
    {
      "sourceId": "finance-canada-afr-2024-25",
      "institution": "Department of Finance Canada",
      "sourceTier": 2,
      "documentTitle": "Annual Financial Report of the Government of Canada 2024-2025",
      "documentDate": "2025-11-07",
      "fiscalYears": [
        "2024-25"
      ],
      "url": "https://www.canada.ca/en/department-finance/services/publications/annual-financial-report/2025.html",
      "sourceType": "audited_consolidated_actual",
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        {
          "page": "HTML table",
          "table": "Table 3",
          "section": "Comparison of Actual Outcomes to December 2024 Fall Economic Statement",
          "rowLabel": "Canada-wide early learning and child care — actual",
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          "valueType": "actual",
          "numericalInputs": [
            {
              "label": "Canada-wide early learning and child-care transfers",
              "value": 6.6,
              "unit": "billions_cad"
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        },
        {
          "page": "HTML table",
          "table": "Table 5",
          "section": "Expenses Compared to 2023-24",
          "rowLabel": "Elderly benefits — 2024-25 actual",
          "exactUnit": "Millions of Canadian dollars",
          "valueType": "actual",
          "numericalInputs": [
            {
              "label": "Elderly benefits",
              "value": 80294,
              "unit": "millions_cad"
            }
          ]
        }
      ],
      "notes": "The condensed statements are extracted from audited Public Accounts. The child-care line is rounded to $0.1 billion; elderly benefits are reported in $ millions."
    },
    {
      "sourceId": "ontario-budget-2026-table-3-8",
      "institution": "Ontario Ministry of Finance",
      "sourceTier": 2,
      "documentTitle": "2026 Ontario Budget, Chapter 3",
      "documentDate": "2026",
      "fiscalYears": [
        "2026-27"
      ],
      "url": "https://budget.ontario.ca/2026/chapter-3.html",
      "sourceType": "official_budget_sensitivity",
      "locators": [
        {
          "page": "HTML table",
          "table": "Table 3.8",
          "section": "Selected Expense Sensitivities",
          "rowLabel": "Hospital",
          "exactUnit": "Millions of Canadian dollars per one-per-cent change",
          "valueType": "sensitivity",
          "numericalInputs": [
            {
              "label": "One-per-cent hospital-cost sensitivity",
              "value": 280,
              "unit": "millions_cad"
            }
          ]
        },
        {
          "page": "HTML table",
          "table": "Table 3.8",
          "section": "Selected Expense Sensitivities",
          "rowLabel": "Home Care — personal support services",
          "exactUnit": "Millions of Canadian dollars per one-per-cent volume change",
          "valueType": "sensitivity",
          "numericalInputs": [
            {
              "label": "Personal-support-hours sensitivity",
              "value": 26,
              "unit": "millions_cad"
            },
            {
              "label": "Personal-support-hours baseline",
              "value": 53,
              "unit": "millions_of_hours"
            }
          ]
        },
        {
          "page": "HTML table",
          "table": "Table 3.8",
          "section": "Selected Expense Sensitivities",
          "rowLabel": "Home Care — nursing and therapy",
          "exactUnit": "Millions of Canadian dollars per one-per-cent volume change",
          "valueType": "sensitivity",
          "numericalInputs": [
            {
              "label": "Nursing-and-therapy sensitivity",
              "value": 16,
              "unit": "millions_cad"
            },
            {
              "label": "Nursing-and-therapy visits baseline",
              "value": 12,
              "unit": "millions_of_visits"
            },
            {
              "label": "Nursing shifts baseline",
              "value": 2.5,
              "unit": "millions_of_shifts"
            }
          ]
        }
      ],
      "notes": "The budget describes these figures as approximate sensitivities. TaxHours applies linear scale factors and labels the results as modelled."
    },
    {
      "sourceId": "fao-mccss-spending-plan-2025",
      "institution": "Financial Accountability Office of Ontario",
      "sourceTier": 1,
      "documentTitle": "Ministry of Children, Community and Social Services: 2025 Spending Plan Review",
      "documentDate": "2025-10-23",
      "fiscalYears": [
        "2024-25",
        "2025-26",
        "2026-27",
        "2027-28"
      ],
      "url": "https://fao-on.org/wp-content/uploads/MCCSS-2025-Spending-Plan-Review-EN.pdf",
      "sourceType": "independent_fiscal_forecast",
      "locators": [
        {
          "page": "9 (PDF page 11)",
          "table": "Figure 4.3",
          "section": "Ontario Disability Support Program — Financial Assistance",
          "rowLabel": "Annual ODSP spending — FAO forecast, 2026-27",
          "exactUnit": "Billions of Canadian dollars",
          "valueType": "forecast",
          "numericalInputs": [
            {
              "label": "ODSP annual spending",
              "value": 7,
              "unit": "billions_cad"
            },
            {
              "label": "ODSP average monthly cases",
              "value": 395456,
              "unit": "cases"
            }
          ]
        },
        {
          "page": "10 (PDF page 12)",
          "table": "Figure 4.6",
          "section": "Ontario Works — Financial Assistance",
          "rowLabel": "Annual Ontario Works spending — FAO forecast, 2026-27",
          "exactUnit": "Billions of Canadian dollars",
          "valueType": "forecast",
          "numericalInputs": [
            {
              "label": "Ontario Works annual spending",
              "value": 3.7,
              "unit": "billions_cad"
            },
            {
              "label": "Ontario Works average monthly cases",
              "value": 327241,
              "unit": "cases"
            }
          ]
        }
      ],
      "notes": "The 2026-27 amounts are FAO forecasts under current program rules, not audited future actuals."
    },
    {
      "sourceId": "ontario-poverty-report-2025-student-nutrition",
      "institution": "Government of Ontario",
      "sourceTier": 2,
      "documentTitle": "2025 annual report: Poverty Reduction Strategy",
      "documentDate": "2026-04-14",
      "fiscalYears": [
        "2025-26"
      ],
      "url": "https://www.ontario.ca/page/2025-annual-report-poverty-reduction-strategy",
      "sourceType": "official_annual_program_record",
      "locators": [
        {
          "page": "HTML page",
          "table": "Not applicable",
          "section": "Enhancing the long-term outcomes and well-being of youth",
          "rowLabel": "Student Nutrition Program and First Nations Student Nutrition Program investment",
          "exactUnit": "Millions of Canadian dollars",
          "valueType": "program_budget",
          "numericalInputs": [
            {
              "label": "Ontario contribution",
              "value": 37.5,
              "unit": "millions_cad"
            },
            {
              "label": "Students served, minimum reported",
              "value": 800000,
              "unit": "students"
            },
            {
              "label": "Student Nutrition Program meals and snacks, minimum projected",
              "value": 140,
              "unit": "millions"
            },
            {
              "label": "First Nations program meals and snacks, minimum projected",
              "value": 1.4,
              "unit": "millions"
            }
          ]
        }
      ],
      "notes": "The Ontario contribution is separated from federal National School Food Program transfers and community fundraising."
    },
    {
      "sourceId": "statscan-population-2024-07-01",
      "institution": "Statistics Canada",
      "sourceTier": 3,
      "documentTitle": "Population estimates, quarterly",
      "documentDate": "2024 reference values; table accessed 2026-07-11",
      "fiscalYears": [
        "2024-07-01"
      ],
      "url": "https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=1710000901",
      "sourceType": "official_population_table",
      "locators": [
        {
          "page": "Online table",
          "table": "17-10-0009-01",
          "section": "Canada and Ontario, July 1, 2024",
          "rowLabel": "Quarterly population estimate",
          "exactUnit": "Persons",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "Canada population",
              "value": 41262329,
              "unit": "persons"
            },
            {
              "label": "Ontario population",
              "value": 16144797,
              "unit": "persons"
            }
          ]
        }
      ],
      "notes": "These are the existing validated population constants consumed through the fiscal-funding accessor. This audit does not alter jurisdiction or transfer calculations."
    },
    {
      "sourceId": "ab-expense-2026",
      "institution": "Government of Alberta",
      "sourceTier": 2,
      "documentTitle": "Government of Alberta, Budget 2026 expense summary",
      "documentDate": "2026-02-26",
      "fiscalYears": [
        "2026-27"
      ],
      "url": "https://www.alberta.ca/expense",
      "sourceType": "official_government_source",
      "locators": [
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "Table 1; row Health; column 2026-27 Estimate; millions of dollars.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "ab-health-operating-5 verified baseline",
              "value": 32099000000,
              "unit": "cad"
            },
            {
              "label": "ab-k12-operating-5 verified baseline",
              "value": 12865000000,
              "unit": "cad"
            }
          ]
        },
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "Table 1; row Education (K to 12); column 2026-27 Estimate; millions of dollars.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "ab-health-operating-5 verified baseline",
              "value": 32099000000,
              "unit": "cad"
            },
            {
              "label": "ab-k12-operating-5 verified baseline",
              "value": 12865000000,
              "unit": "cad"
            }
          ]
        }
      ],
      "notes": "Checked 2026-07-22. Used only for the source-defined policy candidates identified in the provincial expansion audit."
    },
    {
      "sourceId": "ab-acfb-2025",
      "institution": "Government of Alberta",
      "sourceTier": 2,
      "documentTitle": "Government of Alberta, 2025-26 Government Estimates",
      "documentDate": "2025-02-27",
      "fiscalYears": [
        "2025-26"
      ],
      "url": "https://open.alberta.ca/dataset/65514c30-e9f9-4951-9bae-7134edbe293c/resource/58677c6f-ecff-4175-9721-21e9c4fce815/download/budget-2025-estimates-government-2025-26.pdf",
      "sourceType": "official_government_source",
      "locators": [
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "Printed p. 64; Amounts Not Required To Be Voted; Alberta Child and Family Benefit; 2025/26 Estimate; thousand dollars.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "ab-acfb-add-25 verified baseline",
              "value": 375000000,
              "unit": "cad"
            },
            {
              "label": "ab-acfb-end verified baseline",
              "value": 375000000,
              "unit": "cad"
            }
          ]
        }
      ],
      "notes": "Checked 2026-07-22. Used only for the source-defined policy candidates identified in the provincial expansion audit."
    },
    {
      "sourceId": "bc-budget-2026",
      "institution": "Government of British Columbia",
      "sourceTier": 2,
      "documentTitle": "Government of British Columbia, Budget 2026: Budget and Fiscal Plan 2026/27 - 2028/29",
      "documentDate": "2026-02-17",
      "fiscalYears": [
        "2026-27"
      ],
      "url": "https://www.bcbudget.gov.bc.ca/2026/pdf/2026_Budget_and_Fiscal_Plan.pdf",
      "sourceType": "official_government_source",
      "locators": [
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "Printed p. 15 / PDF p. 24; Chart 2; 2026/27 Budget; millions of dollars; note 1.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "bc-health-operating-5 verified baseline",
              "value": 37240000000,
              "unit": "cad"
            },
            {
              "label": "bc-family-benefit-add-25 verified baseline",
              "value": 579000000,
              "unit": "cad"
            },
            {
              "label": "bc-family-benefit-end verified baseline",
              "value": 579000000,
              "unit": "cad"
            }
          ]
        },
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "Printed p. 42 / PDF p. 51; Table 1.5.2 Personal Income Tax Revenue; 2026/27 Budget; millions of dollars.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "bc-health-operating-5 verified baseline",
              "value": 37240000000,
              "unit": "cad"
            },
            {
              "label": "bc-family-benefit-add-25 verified baseline",
              "value": 579000000,
              "unit": "cad"
            },
            {
              "label": "bc-family-benefit-end verified baseline",
              "value": 579000000,
              "unit": "cad"
            }
          ]
        },
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "Printed p. 139 / PDF p. 148; Table A1.1.1; row B.C. Family Benefit; 2026/27; millions of dollars.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "bc-health-operating-5 verified baseline",
              "value": 37240000000,
              "unit": "cad"
            },
            {
              "label": "bc-family-benefit-add-25 verified baseline",
              "value": 579000000,
              "unit": "cad"
            },
            {
              "label": "bc-family-benefit-end verified baseline",
              "value": 579000000,
              "unit": "cad"
            }
          ]
        },
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "Printed p. 153 / PDF p. 162; Table A5 Material Assumptions - Revenue; Average Tax Yield 6.82%.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "bc-health-operating-5 verified baseline",
              "value": 37240000000,
              "unit": "cad"
            },
            {
              "label": "bc-family-benefit-add-25 verified baseline",
              "value": 579000000,
              "unit": "cad"
            },
            {
              "label": "bc-family-benefit-end verified baseline",
              "value": 579000000,
              "unit": "cad"
            }
          ]
        }
      ],
      "notes": "Checked 2026-07-22. Used only for the source-defined policy candidates identified in the provincial expansion audit."
    },
    {
      "sourceId": "bc-feeding-2025",
      "institution": "Government of British Columbia",
      "sourceTier": 2,
      "documentTitle": "Government of British Columbia, Feeding Futures and National School Food Program Funding instructions",
      "documentDate": "2025-04-04",
      "fiscalYears": [
        "2025-26"
      ],
      "url": "https://www2.gov.bc.ca/assets/gov/education/administration/resource-management/school-district-financial-reporting/events-calendar-public-schools/2024-25_nsfp_and_2025-26_fff_-_spending_criteria.pdf",
      "sourceType": "official_government_source",
      "locators": [
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "p. 1 / PDF p. 0; statement Provincial Feeding Futures: $71.5M per year.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "bc-feeding-futures-double verified baseline",
              "value": 71500000,
              "unit": "cad"
            }
          ]
        }
      ],
      "notes": "Checked 2026-07-22. Used only for the source-defined policy candidates identified in the provincial expansion audit."
    },
    {
      "sourceId": "bc-estimates-2026",
      "institution": "Government of British Columbia",
      "sourceTier": 2,
      "documentTitle": "Government of British Columbia, Estimates 2026/27",
      "documentDate": "2026-02-17",
      "fiscalYears": [
        "2026-27"
      ],
      "url": "https://www.bcbudget.gov.bc.ca/2026/pdf/2026_Estimates.pdf",
      "sourceType": "official_government_source",
      "locators": [
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "PDF p. 184 / printed p. 175; Vote 43 Ministry Operations; Income Assistance; row Disability Assistance; thousand dollars.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "bc-disability-assistance-end verified baseline",
              "value": 2282236000,
              "unit": "cad"
            }
          ]
        }
      ],
      "notes": "Checked 2026-07-22. Used only for the source-defined policy candidates identified in the provincial expansion audit."
    },
    {
      "sourceId": "qc-expenditure-2026",
      "institution": "Gouvernement du Quebec",
      "sourceTier": 2,
      "documentTitle": "Gouvernement du Quebec, Budget de depenses 2026-2027 - Depenses des ministeres et organismes",
      "documentDate": "2026-03-18",
      "fiscalYears": [
        "2026-27"
      ],
      "url": "https://cdn-contenu.quebec.ca/cdn-contenu/adm/min/secretariat-du-conseil-du-tresor/publications-adm/budgets/2026-2027/en/3_estimates_expenditures_departments_and_bodies.pdf",
      "sourceType": "official_government_source",
      "locators": [
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "PDF p. 433 / printed p. 19-18; Allotment by Expenditure Category; Total; thousand dollars.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "qc-health-social-services-5 verified baseline",
              "value": 59747051700,
              "unit": "cad"
            },
            {
              "label": "qc-education-5 verified baseline",
              "value": 16601591500,
              "unit": "cad"
            },
            {
              "label": "qc-subsidized-educational-childcare-end verified baseline",
              "value": 3935978000,
              "unit": "cad"
            }
          ]
        },
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "PDF p. 220 / printed p. 8-13; Transfer Appropriations; Program 4 Preschool, Primary and Secondary Education; Total Program 4; thousand dollars.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "qc-health-social-services-5 verified baseline",
              "value": 59747051700,
              "unit": "cad"
            },
            {
              "label": "qc-education-5 verified baseline",
              "value": 16601591500,
              "unit": "cad"
            },
            {
              "label": "qc-subsidized-educational-childcare-end verified baseline",
              "value": 3935978000,
              "unit": "cad"
            }
          ]
        },
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "PDF pp. 299-300 / printed pp. 12-6 to 12-7; Program 3 Educational Childcare Services; three named operating-subsidy rows; thousand dollars.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "qc-health-social-services-5 verified baseline",
              "value": 59747051700,
              "unit": "cad"
            },
            {
              "label": "qc-education-5 verified baseline",
              "value": 16601591500,
              "unit": "cad"
            },
            {
              "label": "qc-subsidized-educational-childcare-end verified baseline",
              "value": 3935978000,
              "unit": "cad"
            }
          ]
        },
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "PDF p. 234 / printed p. 9-5; Program 2 Social Solidarity and Community Action; Assistance to Individuals and Families; thousand dollars.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "qc-health-social-services-5 verified baseline",
              "value": 59747051700,
              "unit": "cad"
            },
            {
              "label": "qc-education-5 verified baseline",
              "value": 16601591500,
              "unit": "cad"
            },
            {
              "label": "qc-subsidized-educational-childcare-end verified baseline",
              "value": 3935978000,
              "unit": "cad"
            }
          ]
        }
      ],
      "notes": "Checked 2026-07-22. Used only for the source-defined policy candidates identified in the provincial expansion audit."
    },
    {
      "sourceId": "qc-family-2025",
      "institution": "Ministere des Finances du Quebec",
      "sourceTier": 2,
      "documentTitle": "Ministere des Finances du Quebec, Depenses fiscales 2025 - Couts des depenses fiscales liees au regime d'imposition des particuliers",
      "documentDate": "Publication date not displayed",
      "fiscalYears": [
        "2025 source; 2026 projection"
      ],
      "url": "https://www.budget.finances.gouv.qc.ca/Budget/outils/depenses-fiscales/couts-particulier.asp",
      "sourceType": "official_government_source",
      "locators": [
        {
          "page": "See exact locator",
          "table": "See exact locator",
          "section": "Policy candidate source",
          "rowLabel": "Web rows 339-358; personal income-tax expenditures table; original row Allocation famille; 2026 projection; millions of dollars.",
          "exactUnit": "As stated in locator",
          "valueType": "estimate",
          "numericalInputs": [
            {
              "label": "qc-family-allowance-add-25 verified baseline",
              "value": 3580200000,
              "unit": "cad"
            },
            {
              "label": "qc-family-allowance-end verified baseline",
              "value": 3580200000,
              "unit": "cad"
            }
          ]
        }
      ],
      "notes": "Checked 2026-07-22. Used only for the source-defined policy candidates identified in the provincial expansion audit."
    }
  ]
}