An Act to amend the Canada Revenue Agency Act (reporting on unpaid income tax)
This enactment amends the Canada Revenue Agency Act to require the Canada Revenue Agency to list all convictions for tax evasion — including international tax evasion — in the annual report it submits to the Minister of National Revenue. It also requires the Agency, once every three years, to include statistics on the tax gap in the annual report. In addition, this enactment specifies that the Minister is to provide the Parliamentary Budget Officer with data on the tax gap.
Senate First Reading
Senate Second Reading
Senate Third Reading
House First Reading
| Date | Part | Type | Title | Instrument |
|---|---|---|---|---|
| Sep 19, 2025 | II | Regulation | Income Tax Regulations (Motor Vehicle Expenses and Benefits 2024–2025) — Regulations Amending the | SOR/2025-193 |
| Sep 19, 2025 | II | Regulation | Income Tax Regulations (2023–2024 Livestock Deferral) — Regulations Amending the | SOR/2025-194 |
| Mar 6, 2025 | II | Regulation | Income Tax Regulations (Prescribed Arrangement — Air Canada) — Regulations Amending the | SOR/2025-75 |
| Mar 12, 2025 | II | Regulation | Income Tax Regulations (Northern Residents Deductions) — Regulations Amending the | SOR/2025-97 |
| Nov 22, 2024 | II | Regulation | Income Tax Regulations (Technical Amendments) — Regulations Amending the | SOR/2024-231 |
Canada Gazette activity is tracked from January 2025 onward — regulations made before 2025 are not shown.