S-258Fairness for All Canadian Taxpayers Act (measuring the tax gap to fight international tax evasion)
An Act to amend the Canada Revenue Agency Act (reporting on unpaid income tax)
Senate public bill, introduced in the Senate on March 29, 2023
- Status
- At second reading in the House of Commons since June 19, 2024
- Sponsor
- Percy E. DowneSenator
- Senator
What it does
Requires the Canada Revenue Agency to report tax evasion convictions and tax gap statistics, and to share tax gap data with the Parliamentary Budget Officer.
What it does
- Requires the Canada Revenue Agency annual report to list all tax evasion convictions, with a separate list for international tax evasion.
- Requires the annual report, once every three years, to include tax gap statistics for the relevant fiscal year.
- Defines the tax gap as taxes that should have been assessed on undeclared income, plus the difference between taxes assessed and taxes collected.
- Requires the Minister of National Revenue to collect, compile, analyse and summarise tax gap data for individuals, corporations by size, and trusts resident in Canada.
- Requires the Minister to provide the Parliamentary Budget Officer with the tax gap data and any other data the officer asks for.
Who it affects
- Canada Revenue Agency
- Minister of National Revenue
- Parliamentary Budget Officer
- Individuals
- Corporations
- Trusts
- People convicted of tax evasion
Background
The bill amends the Canada Revenue Agency Act. It adds new reporting rules for tax evasion convictions and for the tax gap.
Where it is
Senate
First reading
Completed.
Second reading
Completed.
Committee
Completed.
Third reading
Completed.
House of Commons
First reading
Completed.
Second reading
Current stage. Now here
Committee
Not reached.
Report stage
Not reached.
Third reading
Not reached.
Royal assent
Royal assent
Not reached.
Introduced by a senator. If the Senate passes it, it goes to the House of Commons, where an MP must agree to sponsor it. How a bill becomes law
How the House voted
No recorded votes yet
Read the source
LEGISinfo status: At second reading in the House of Commons. Bill data from LEGISinfo, votes from openparliament.ca and the House of Commons. Last updated October 13, 2026.