S-217Fairness 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 May 28, 2025
- Status
- At second reading in the House of Commons since March 26, 2026
- Sponsor
- Percy E. DowneSenator
- Senator
What it does
Requires the CRA to report tax evasion convictions and tax gap statistics, and to share tax gap data with the Parliamentary Budget Officer.
What it does
- Adds a detailed list of all tax evasion convictions, including a separate list for international tax evasion, to the CRA annual report.
- Requires the CRA annual report to include tax gap statistics every three years, starting three years after the new rule takes effect.
- Defines the tax gap as tax that should have been assessed on undeclared income, plus the difference between tax assessed and tax collected.
- Requires the Minister to collect, compile, analyse and summarise tax gap statistics for individuals, corporations by size, and resident trusts.
- Requires the Minister to give the Parliamentary Budget Officer the tax gap data, plus any extra data the Officer says is relevant.
Who it affects
- Canada Revenue Agency
- Minister of National Revenue
- Parliamentary Budget Officer
- Individual taxpayers
- Corporations
- Trusts
Background
It amends the Canada Revenue Agency Act. The new reporting rules apply to the CRA’s annual report to the Minister of National Revenue.
Where it is
Senate
First reading
Completed.
Second reading
Completed.
Committee
Skipped. Skipped
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
What MPs said
Each party’s first speech on this bill in the House, from Hansard. Excerpts are the speaker’s opening sentences, unedited.
LiberalKevin Lamoureux· May 28, 2026
“Bill S-217 has been a very important issue for the Senate, particularly Senator Percy Downe. It has been an issue for him for many years.”
Read the full speech on openparliament.caConservativeAdam Chambers· May 28, 2026
“This bill, Bill S-217, is basically identical to the bill by Senator Percy Downe that passed in the Senate three times. Senator Downe stands as an example to all parliamentarians that, with persistence and good-natured collaboration and engagement, good ideas have a real chance of becoming law in this country.”
Read the full speech on openparliament.caBlocYves Perron· May 28, 2026
“I am pleased to have the opportunity to speak to this bill today, because I think it is a good one and my party agrees. I announced in my question that we will be supporting this bill at second reading so that we can carefully study it in committee.”
Read the full speech on openparliament.ca
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.