Draft legislation
The Department of Finance routinely publishes draft legislative and regulatory proposals for public comment in the course of developing new tax and similar laws and regulations, or modifying existing ones. Feedback received on these draft proposals helps ensure that legislation and regulations are responsive to the views of stakeholders and professional tax practitioners before they are introduced in Parliament or submitted for approval.
On this page:
2023
- Draft Regulations Amending Part 1 of Schedule 1 to the Greenhouse Gas Pollution Pricing Act and the Fuel Charge Regulations
[May, 2023] - Notice of Ways and Means Motion to introduce an Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023
[April, 2023] - Explanatory Notes Relating to Bill C-42, An Act to
amend the Canada Business Corporations Act and to make consequential and related amendments to
other Acts
[April, 2023] - Explanatory Notes Relating to Bill C-46, An Act
to amend the Federal-Provincial Fiscal Arrangements Act and the Income Tax Act
[April, 2023]
2022
- Draft Regulations Amending Part 1 of Schedule
1 and Schedule 2 to the Greenhouse Gas Pollution Pricing Act and the Fuel Charge Regulations, No.
2
[December, 2022] -
Notice of Ways and Means Motion to introduce An Act to
implement certain provisions of the fall economic statement tabled in Parliament on November 3, 2022
and certain provisions of the budget tabled in Parliament on April 7, 2022 and Explanatory
Notes
[November, 2022]
-
Legislative Proposals Relating to the Income Tax
Act and Explanatory Notes
[November, 2022]
-
Legislative Proposals Relating to the Payment Card
Networks Act
[November, 2022]
-
Explanatory Notes Relating to Amendments to the Income
Tax
Act,
Excise Tax Act and the Excise Act, 2001
[September, 2022]
-
Legislative Proposals Relating to the Income Tax
Act
and Other Legislation and Explanatory Notes
[August, 2022]
-
Legislative Proposals Relating to the Income Tax
Act
-
Hybrid Mismatch Arrangements and Explanatory Notes
[April, 2022]
-
Notice of Ways and Means Motion to introduce
an
Act
to implement certain provisions of the budget tabled in Parliament on April 7, 2022 and other
measures
[April, 2022]
-
Legislative Proposals Relating to the Select Luxury
Items
Tax Act
[March, 2022]
-
Legislative and Regulatory Proposals Relating to the Excise
Tax
Act, the Air Travellers Security Charge Act, the Excise Act, 2001 and the Greenhouse Gas Pollution
Pricing
Act and Explanatory Notes
[February, 2022]
-
Legislative Proposals Relating to Income Tax Act
And
Other Legislation
[February, 2022]
2021
-
Notice of Ways and
Means
to implement certain provisions of the economic and fiscal update tabled in Parliament on
December 14, 2021 and other measures
[December, 2021]
-
Explanatory Notes Relating to Amendments to
the Income Tax Act and the Income Tax Regulations proposed by Bill C-8
[December, 2021]
-
Notice of Ways and Means Motion
to
introduce an Act to implement a Digital Services Tax
[December, 2021]
-
Draft Regulations Amending the
Fuel Charge Regulations, No. 2
[Deccember, 2021]
-
Legislative Proposals Relating to
the
Income Tax Act
[December, 2021]
-
Regulations Amending the Income Tax
Regulations
(COVID-19 – Relief for Deferred Salary Leave Plans and Pension Plans)
[May, 2021]
-
Notice of Ways and Means Motion to implement
certain
provisions of the budget tabled in Parliament on April 19, 2021 and other measures
[April, 2021]
-
Draft Legislative Proposal Related to the
Income
Tax
Act (Canada Emergency Wage Subsidy)
[March, 2021]
-
Legislative Proposals Relating to the
Income
Tax
Act
[February, 2021]
-
Legislative Proposals Relating to the
Income
Tax
Act and Explanatory Notes
[January, 2021]
Archived
2020-2018
2020
Legislative Proposals Relating to the Income Tax Act and Explanatory Notes
Legislative Proposals to Amend the Excise Tax Act
Legislative Proposal Relating to the Income Tax Act (Canada Emergency Rent Subsidy)
Notice of Ways and Means Motion to amend the Income Tax Act
Draft Legislative Proposals for Further COVID-19 Measures
Proposed amendments to the Income Tax
Regulations (COVID-19 relief for pension plans and deferred salary leave plans)
Released with news
release July 2, 2020
Regulations Amending the Income Tax Regulations (COVID-19 Wage Subsidy Initiatives)
Legislative Proposals Relating to the Income Tax
Act (Support for Canadian Journalism) and Explanatory Notes
Released with news
release April 17, 2020
2019
Legislative
Proposal Relating to the Income Tax Act (Amateur Athlete Trust) and Explanatory Notes
Released with News
Release December 20, 2019
Notice of Ways and Means Motion to amend the
Income Tax Act and related Regulations
Released with News
Release December 9, 2019
Draft Regulations Amending Various
Regulations Relating to Part 1 of the Greenhouse Gas Pollution Pricing Act and Explanatory
Notes
Released with News
Release December 6, 2019
Legislative Proposal
Relating to the Income Tax Act (Shared-Custody Parent) and Explanatory Notes
Released with News
Release August 29, 2019
Legislative Proposals Relating to Income Tax and
Other Legislation and Explanatory Notes
Released with News
Release July 30, 2019
Notice of Ways and Means Motion to amend the
Income Tax Act and Explanatory Notes
Released with News
Release June 17, 2019
Draft Part 1 of the Greenhouse Gas Pollution
Pricing Act Regulations (Alberta)
Released with News
Release June 13, 2019
Notice of Ways and Means Motion to introduce an
Act to amend the Customs Tariff and the Canadian International Trade Tribunal Act
Released with News
Release June 3, 2019
Legislative Proposals Relating to the Income Tax
Act, Employee Life and Health Trusts and Explanatory Notes
Released with News
Release May 27, 2019
Draft Legislation Relating to the Excise Tax
Act and Explanatory Notes
Released with News
Release May 17, 2019
Draft Regulations
Amending the Fuel Charge Regulations and Explanatory Notes
Released with News
Release March 19, 2019
Proposed amendments to the Income Tax
Act, Canada Pension Plan and Employment Insurance Act and Explanatory
Notes
Released with News
Release January 15, 2019
2018
Notice of Ways and Means Motion to amend the
Income Tax Act and the Income Tax Regulations, and Explanatory Notes
Released with News
Release November 21, 2018
Notice of Ways and Means Motion to implement
certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures and
Explanatory Notes
Released with News
Release October 25, 2018
Draft Regulations
Released with News
Release October 23, 2018
Regulatory and Legislative Proposals
Relating to the Taxation of Cannabis and Explanatory Notes
Released with News
Release September 17, 2018
Legislative
Proposals Relating to Income Tax and Explanatory Notes
Released with News
Release September 14, 2018
Legislative Proposals Relating to Income Tax and
Other Legislation and Explanatory Notes
Released with News
Release July 27, 2018
Legislative and Regulatory Proposals Relating to
the Excise Tax Act, the Excise Act, 2001 and the Air Travellers Security Charge
Act and Explanatory Notes
Released with News
Release July 27, 2018
Legislative and Regulatory Proposals Relating to
the Greenhouse Gas Pollution Pricing Act and Explanatory Notes
Released with News
Release January 15, 2018
2017-2014
2017
Legislative and Regulatory Proposals Relating to the
Taxation of Cannabis and Explanatory Notes Relating to the Excise Act, 2001, the Excise
Tax Act and Related Regulations
Released with News
Release November 10, 2017
Notice of Ways and Means Motion to amend the
Income Tax Act and Explanatory Notes
Released with News
Release October 24, 2017
Legislative and Regulatory Proposals Relating
to the Goods and Services Tax/Harmonized Sales Tax and to the Excise Act and Explanatory
Notes
Released with News
Release September 8, 2017
Legislative Proposals Relating to the Income Tax
Act and Explanatory Notes
Released with News
Release September 8, 2017
Legislative Proposals Relating to the Income Tax
Act, the Income Tax Act Regulations and Explanatory Notes
Released with News
Release July 18, 2017
Notice of Ways and Means Motion to amend the Income Tax Act and Explanatory Notes
Legislative Proposals Relating to the Income Tax Act and Explanatory Notes
2016
Notice of Ways and Means Motion to amend the
Income Tax Act and Explanatory Notes
Released with News
Release October 4, 2016
Notice of Ways and Means Motion to amend the
Income Tax Act and Explanatory Notes
Released with News
Release October 3, 2016
Legislative Proposals Relating to the Income Tax
Act and the Income Tax Regulations and to Related Legislation
Released with News
Release September 16, 2016
Legislative Proposals Relating to Income Tax,
Sales Tax and Excise Duties and Explanatory Notes Relating to the Income Tax Act, Excise Tax Act,
Excise Act, 2001 and Related Legislation
Released with News
Release July 29, 2016
Legislative and Regulatory Proposals Relating
to the Goods and Services Tax/Harmonized Sales Tax and Explanatory Notes
Released with News
Release July 22, 2016
Notice of Ways and Means Motion to implement
certain provisions of the budget tabled in Parliament on March 22, 2016 and other measures and
Explanatory Notes
Released with News
Release April 18, 2016
Legislative Proposals Relating to the Implementation
of the OECD Common Reporting Standard and Explanatory Notes
Released with News
Release April 15, 2016
Legislative Proposals
relating to Income Taxation of Certain Trusts and Estates and Explanatory Notes
Released with News
Release January 15, 2016
2015
Notice of Ways and Means Motion to Amend the Income Tax Act
Legislative Proposals Relating to the Income Tax
Act and Regulations
Released with News
Release July 31, 2015
Notice of Ways and Means Motion to Amend the Income Tax Act
Notice of Ways and Means Motion to introduce
an Act to implement the accord between the Government of Canada and the Government of Quebec for the
joint management of petroleum resources in the Gulf of St. Lawrence and to make consequential
amendments to other Acts
Released with News
Release June 11, 2015
Notice of Ways and Means Motion to Amend the Excise Tax Act and Explanatory Notes
Notice of Ways and Means Motion to implement
certain provisions of the budget tabled in Parliament on April 21, 2015 and other measures with
Explanatory Notes
Released with News
Release May 4, 2015
Notice of Ways and Means Motion to amend the
Income Tax Act
Released with News
Release March 24, 2015
Draft Regulations to Amend the Income Tax
Regulations
Released with News
Release February 19, 2015
2014
Notice of Ways and Means Motion to Amend the
Income Tax Act
Released with News
Release October 30, 2014
Notice of Ways and Means Motion to
implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other
measures with Explanatory Notes
Released with News
Release October 20, 2014
Amended - Explanatory Notes added
Notice of Ways and Means Motion to implement
certain provisions of the budget tabled in Parliament on February 11, 2014 and other
measures
Released with News
Release October 10, 2014
Notice of Ways and Means Motion to Amend the
Income Tax Act and the Income Tax Regulations
Released with News
Release October 9, 2014
Federal Capital Markets Stability Act:
Draft for Consultation
Released with News
Release 2014-119 (September 8, 2014)
Legislative Proposals Relating to Income Tax and
Sales Tax and Explanatory Notes
Released with News
Release 2014-113 (August 29, 2014)
Legislative Proposals Relating to Income Tax and
Sales Tax and Explanatory Notes
Released with News
Release 2014-051 (April 8, 2014)
Notice of Ways and Means Motion to implement
certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures and
Explanatory Notes
Released with News
Release 2014-042 (March 24, 2014)
Legislative Proposals and Explanatory Notes
Relating to Income Tax
Released with News
Release 2014-034 (February 27, 2014)
Legislative Proposals and Explanatory Notes
Relating to the Canada-United States Enhanced Tax Information Exchange Agreement
Released with News
Release 2014-018 (February 5, 2014)
Legislative Proposals Relating to the
Excise Tax Act (Hospital Parking)
Released with News
Release 2014-009 (January 24, 2014)
Legislative Proposals Relating to the Excise
Tax Act
Released with News
Release 2014-006 (January 17, 2014)
Legislative Proposals and Explanatory Notes
Relating to the Reporting of International Electronic Funds Transfers to the Canada Revenue
Agency
Released with News
Release 2014-002 (January 9, 2014)
2013-2011
2013
Legislative
Proposals Relating to Labour-Sponsored Venture Capital Corporations
Released with News
Release 2013-153 (November 27, 2013)
Notice
of Ways and Means Motion to amend the Income Tax Act, the Excise Tax Act and Other Legislation and
Explanatory Notes
Released with News
Release 2013-136 (October 18, 2013)
Legislative Proposals Relating to the Income Tax Act, the Excise Tax Act and the Income Tax
Regulations
Released with News
Release 2013-117 (September 13, 2013)
Legislative
Proposals Relating to the Life Insurance Policy Exemption Test
Released with News
Release 2013-105 (August 23, 2013)
Legislative
Proposals in Respect of Foreign Affiliates
Released with News
Release 2013-103 (August 16, 2013)
Legislative
Proposals Relating to Income Tax, Excise Duties and Sales Tax
Released with News
Release 2013-062 (July 12, 2013)
Notice
of Ways and Means Motion to amend the Income Tax Act, the Excise Tax Act and related legislation and
Explanatory Notes
Released with News
Release 2013-062 (April 22, 2013)
2012
Legislative
Proposals Relating to the Income Tax Act and Regulations
Released with News
Release 2012-175 (December 21, 2012)
Legislative
Proposals Relating to the Income Tax Act and Regulations
Released with News
Release 2012-155 (November 27, 2012)
Notice
of Ways and Means Motion to amend the Income Tax Act, the Excise Tax Act and Related
legislation
Released with News
Release 2012-129 (October 24, 2012)
Proposed
Prepaid Payment Products Regulations
Released with News
Release 2012-128 (October 24, 2012)
Notice
of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March
29, 2012 and other measures and Explanatory Notes Relating to the Income Tax Act, the Excise Tax Act
and Related Acts and Regulations
Released with News
Release 2012-124 (October 15, 2012)
Legislative
Proposals Relating to the Income Tax Act and Regulations
Released with News
Release 2012-089 (August 14, 2012)
Pooled
Registered Pension Plan Regulations
Released with News
Release 2012-088 (August 10, 2012)
Legislative
Proposals Relating to Income Tax and Explanatory notes
Released with News
Release 2012-082 (July 25, 2012)
Legislative
Proposals Related to Improving the Caseload Management of the Tax Court of Canada
Released with News
Release 2012-065 (June 8, 2012)
Notice
of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March
29, 2012 and other measures
Released with News
Release 2012-049 (April 23, 2012)
2011
Legislative
Proposals Relating to Pooled Registered Pension Plans
Released with News
Release 2011-134 (December 14, 2011)
Legislative
Proposals Relating to Income Tax and Sales and Excise Taxes
Released with News
Release 2011-108 (October 31, 2011)
Notice
of Ways and Means Motion to implement certain provisions of the 2011 budget as updated on June 6, 2011
and other measures and Explanatory Notes Relating to the Income Tax Act and Related
Regulations
Released with News
Release 2011-091 (October 3, 2011)
Legislative
Proposals in Respect of Foreign Affiliates
Released with News
Release 2011-070 (August 19, 2011)
Legislative
Proposals Relating to Income Tax and Related Regulations
Released with News
Release 2011-067 (August 16, 2011)
Legislative
Proposals Relating to the Income Tax Act
Released with News
Release 2011-024 (March 16, 2011)
Access
to Funds Regulations
Released with News
Release 2011-022 (March 8, 2011)
Negative
Option Billing Regulations
Released with News
Release 2011-022 (March 8, 2011)
Proposed
Changes to Certain GST/HST Rules Relating to Financial Institutions
Released with News
Release 2011-009 (January 28, 2011)
2010-2008
2010
Legislative
Proposals Relating to the Income Tax Act - Real Estate Investment Trusts (REIT)
Released with News
Release 2010-125 (December 16, 2010)
Regulations
Amending Certain Regulations Made Under the Pension Benefits Standards Act, 1985
Released with News
Release 2010-121 (December 14, 2010)
Legislative
Proposals Relating to the Income Tax Act - Saskatchewan Pension Plan
Released with News
Release 2010-118 (December 7, 2010)
Legislative
Proposals Relating to the Income Tax Act
Released with News
Release 2010-105 (November 05, 2010)
Draft
Credit for Provincial Relief (HST) Regulations
Released with News
Release 2010-075 (August 30, 2010)
Legislative
Proposals relating to the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act,
2001, and the Excise Tax Act
Released with News
Release 2010-074 (August 27, 2010)
Amended - Explanatory Notes added
Legislative
Proposals and Explanatory Notes Relating to Income Tax
Released with News
Release 2010-068 (July 16, 2010)
Proposed
Legislation Amending the Excise Tax Act and the Air Travellers Security Charge
Act
Released with News
Release 2010-067 (July 13, 2010)
Draft
Regulations Amending Various GST/HST Regulations, No. 2
Released with News
Release 2010-062 (June 30, 2010)
Government
of Canada Moves to Protect Canadian Investors
Released with News
Release 2010-051 (May 26, 2010)
Minister of Finance Moves to Enhance Protection for Private Pension Plan Members (May 3, 2010)
Minister of Finance Releases Draft Proposals on Tax-Free Savings Accounts - April 2010 (April 30, 2010)
Government Releases Draft Regulations in Respect of the Place of Supply Rules - April 2010 (April 30, 2010)
Notice
of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March
4, 2010 and other measures
Released with News
Release 2010-021 (March 22, 2010)
Legislative
Proposals and Explanatory Notes Relating to the Income Tax Act in Respect of Employee Life
and Health Trusts
Released with News
Release 2010-016 (February 26, 2010)
2009
Legislative
Proposals and Explanatory Notes Relating to the Income Tax Act
Released with News
Release 2009-120 (December 18, 2009)
Provincial Choice Tax Framework Act Tabled in Parliament (December 4, 2009)
Notice of Ways and Means Motion to Amend the Excise Tax Act (November 27, 2009)
Legislative
Proposals, Draft Regulations and Explanatory Notes Relating to the Excise Tax Act
Released with News
Release 2009-088 (September 23, 2009)
Enhanced tobacco stamping regime to deter contraband tobacco (August 6, 2009)
Minister of Finance Releases New Credit Card Regulations to Improve Protection for Consumers (May 21, 2009)
Government
Implements Pension Measures
(March 27, 2009)
2008
Legislative
Proposals and Explanatory Notes relating to the Income Tax Act, the Excise Act, 2001 and the Excise
Tax Act
Released with News
Release 2008-053 (July 11, 2008)
Income
Tax Act and Explanatory
Notes
Released with News
Release 2008-038 (May 16, 2008)
Regulations
Amending the Pension Benefits Standards Regulations, 1985
Released with News
Release 2008-037 (May 8, 2008)
Explanatory
Notes relating to the Income Tax Act, the Excise Act,
the Excise Act, 2001, the Customs Tariff, the Excise Tax Act and other
Acts
Released with News
Release 2008-028 (March 14, 2008)
Notice
of Ways and Means Motion To Implement Certain Provisions of the Budget Tabled in Parliament on
February 26, 2008 and To Enact Provisions To Preserve the Fiscal Plan Set Out in that Budget
Budget Implementation, 2008
Released with News
Release 2008-027 (March 11, 2008)