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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

2022

2021

Archived

2020-2018

2020

Legislative Proposals Relating to the Income Tax Act and Explanatory Notes

Legislative Proposals Related to the Income Tax Act and Explanatory Notes – Flow-Through Shares – Time Extension

Legislative Proposals Related to the Income Tax Act and Proposed Amendments to the Income Tax Regulations and Explanatory Notes - Zero-Emission Vehicles and New Class 56

Legislative Proposals to Amend the Excise Tax Act

Legislative Proposals to Amend the Income Tax Act and Other Related Legislation, as well as Draft Amendments to Related Regulations

Legislative Proposals Relating to the Income Tax Act, Employee Life and Health Trusts and Explanatory Notes

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

Notice of Ways and Means Motion to introduce An Act respecting certain measures in response to COVID-19

Draft Regulations Relating to Part 1 of the Greenhouse Gas Pollution Pricing Act and the Fuel Charge Regulations

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

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March 19, 2019 and other measures and Explanatory Notes

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

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

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 implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures and Explanatory Notes

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

Notice of Ways and Means Motion to implement certain provisions of the budget tabled in Parliament on March 22, 2017 and other measures and Explanatory Notes

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

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)

Draft Income Tax Regulations Released Concerning Capital Cost Allowance for Oil Sands Projects and Clean Energy Generation Equipment (May 3, 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)

2007-1996

2007 - 1996

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