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S-217At second reading in the House of Commons

Bill S-217 — Law to force the CRA to report on unpaid income tax.

CRA must report unpaid taxes.

Introduced Mar 26, 2026·Last discussed May 28, 2026
Summary

This proposed law wants to change how the Canada Revenue Agency (CRA) works. Right now, the CRA collects taxes. This proposed law would make the CRA also report on how much income tax is not paid each year. The report would need to include information about unpaid taxes linked to international tax dodging. This change would affect all Canadian taxpayers. It would also affect businesses that operate internationally. By reporting on unpaid taxes, the government hopes to find people and companies that are not paying their fair share. This could lead to more tax audits and penalties for those who are breaking the rules. This matters because unpaid taxes mean less money for important services like healthcare and education. If the CRA reports on unpaid taxes, it could help the government collect more money. This could make the tax system fairer for everyone who pays their taxes honestly. It could also discourage people from hiding money overseas to avoid paying taxes.

In the News
Politics Insider: Carney says U.S. trade irritants can be resolved if Canada’s concerns addressed
Globe and Mail·Apr 23Leans critical

Mark Carney believes trade problems with the U.S. can be fixed if Canada's worries are also addressed. Separately, a parliamentary committee recommends that prime ministers should be required to sell their investments and move money out of tax havens to prevent conflicts of interest.

This article shares a recommendation from a House of Commons committee about tax havens.

The article talks about tax havens but does not explain what Bill S-217 actually does.

Bill Timeline
Introduced in the Senate
May 27, 2025
Approved in principle (Senate)
Mar 10, 2026
Passed the Senate
Mar 12, 2026
Introduced in the House
Mar 26, 2026
Where This Lands on Key Issues

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Bill Quality
Solid

This proposed law aims to increase transparency around tax evasion and the "tax gap" (uncollected taxes). It would require the Canada Revenue Agency (CRA) to report on tax evasion convictions and provide data to calculate the tax gap, which is good. However, the details of how the tax gap will be calculated and used are not fully defined, and there may be challenges in accurately estimating it.

Things to Watch For

  • The exact methods for calculating the tax gap are not specified, which could lead to inconsistent reporting.
  • The law does not explain how the reported tax gap data will be used to improve tax collection or prevent tax evasion.
  • It's unclear if the CRA has the resources needed to accurately collect and analyze the data required by this law.
  • The law doesn't specify how the CRA will protect taxpayer privacy when sharing data with the Parliamentary Budget Officer.
  • The law does not address how the CRA will handle situations where data is incomplete or unavailable.
Progress

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