🍁 civid v1

What the bill does

• Amends the Canada Revenue Agency Act to add reporting requirements concerning tax-evasion convictions and the income-tax gap.
• Requires the Minister of National Revenue to provide tax-gap data to the Parliamentary Budget Officer (PBO).

Reporting requirements

• The Canada Revenue Agency’s annual report to the Minister must include a detailed list of all tax-evasion convictions, with a separate list for international tax evasion.
• Once every three years, the annual report must include tax-gap statistics. The first such report is due in the year three years after the relevant provision comes into force. Each report covers the fiscal year ending three years before the report is submitted.

Measuring the tax gap

• The bill defines the tax gap as tax that should have been assessed on undeclared income, plus the difference between income tax assessed and tax collected.
• The calculation must be based partly on estimates involving audit reassessments, the possibility of collecting additional revenue from them, incorrect returns not detected before assessment, and uncollected tax linked to failures to report specified foreign property.
• The Minister must collect and analyze statistics by taxpayer category, including individuals, corporations segmented by size, and trusts resident in Canada.

Parliamentary Budget Officer

• The Minister must provide the PBO with the collected and compiled tax-gap data, as well as any additional data the PBO considers relevant to further analysis.
• Specified provisions of the Parliament of Canada Act apply to that data, with necessary modifications, as though it had been requested under that Act.

Status and costs

• The supplied text identifies the bill as passed by the Senate on March 12, 2026, and lists its stage as first reading.
• The text does not state an estimated cost.