Fairness for All Canadian Taxpayers Act (measuring the tax gap to fight international tax evasion)

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At second reading in the House of Commons

S-258
June 19, 2024 (7 months ago)
Canadian Federal
Percy E. Downe
Senate
Third reading
0 Votes
Full Title: An Act to amend the Canada Revenue Agency Act (reporting on unpaid income tax)
Economics
Social Issues

Summary

The Fairness for All Canadian Taxpayers Act aims to improve transparency in tax enforcement by requiring the Canada Revenue Agency (CRA) to report on tax evasion convictions and the tax gap in its annual report. This includes enhancing accountability to taxpayers and providing detailed statistics every three years, thereby increasing awareness and potentially improving tax compliance.

What it means for you

Groups that may be impacted include:

  • Honest taxpayers who may feel more at ease knowing that tax evaders are targeted.
  • Individuals and businesses accused of tax evasion, who may face increased scrutiny.
  • Lower-income taxpayers who might perceive an unfair focus on enforcement rather than assistance and education.

Expenses

The Act is likely to incur additional costs for the CRA, as resources will be needed to compile and analyze the required data. This could lead to increased operational expenses for the agency. If the CRA's budget is stretched, this could ultimately mean higher taxation or reduced services elsewhere, impacting taxpayers who may end up footing the bill.

Proponents view

Supporters believe this bill is essential for creating a fair tax system. They argue that by documenting convictions and analyzing tax compliance issues, the CRA can effectively target tax evaders, thereby increasing public trust. They contend that improved compliance rates could result in greater tax revenues, which would alleviate the tax burden on law-abiding citizens.

Opponents view

Critics argue that the added requirements could stretch CRA’s resources too thin, leading to inefficiencies and higher operational costs without a guarantee of increased revenue. They emphasize that focusing solely on enforcement could foster negative perceptions of the tax system and disproportionately penalize certain taxpayer groups. They suggest that enhancing taxpayer education and simplifying compliance would be more beneficial for achieving fairness and compliance overall.

Original Bill