{"source_table":"Tax Measures: Supplementary Information, Table 1","unit":"CAD millions","sign":"positive = revenue decrease","years":["2026-27","2027-28","2028-29","2029-30","2030-31"],"measures":[{"category":"Personal income tax","title":"2027 Canada Groceries and Essentials Benefit Supplement","values":[4055,null,null,null,null],"total":4055,"lenses":["households"],"table":{"pdf_page":392,"printed_page":374},"slug":"2027-canada-groceries-essentials-benefit-supplement","pdf_page":394,"printed_page":376,"proposal":"Budget 2026 proposes to deliver a one-time CGEB supplement, to be delivered in early 2027, equal to half of the maximum annual CGEB amounts for the 2026-27 benefit year.","heading_page":394},{"category":"Personal income tax","title":"Mineral Exploration Tax Credit and Critical Mineral Exploration Tax 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qualify even where a student received financial assistance from an arm's-length person.","heading_page":410},{"category":"Personal income tax","title":"Deductibility of Expenses by Employed Artists","values":[null,null,null,null,null],"total":null,"lenses":[],"table":{"pdf_page":392,"printed_page":374},"slug":"deductibility-expenses-by-employed-artists","pdf_page":410,"printed_page":392,"proposal":"Budget 2026 proposes to replace the existing cap on the deduction with a limit equal to the amount of the artist's employment income for the year from the specified artistic activities.","heading_page":410},{"category":"Personal income tax","title":"Volunteer Firefighters and Search and Rescue Volunteers Tax Credit","values":[null,null,null,null,null],"total":null,"lenses":["households"],"table":{"pdf_page":392,"printed_page":374},"slug":"volunteer-firefighters-search-rescue-volunteers-tax-credit","pdf_page":411,"printed_page":393,"proposal":"Budget 2026 proposes to combine the Volunteer 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