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Reporting on unpaid taxes

S-217 Fairness 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)

Requires the Canada Revenue Agency to report on tax evasion convictions and unpaid tax estimates, meant to fight international evasion.

What Bill S-217 would do

The bill would require the Canada Revenue Agency to list all convictions for domestic and international tax evasion in its annual report to the Minister of National Revenue. The Agency would also have to include statistics on the unpaid tax gap in the report every three years. In addition, the Minister would be required to share tax gap data with the Parliamentary Budget Officer.

Official text

Official summary

This enactment amends the Canada Revenue Agency Act to require the Canada Revenue Agency to list all convictions for tax evasion — including international tax evasion — in the annual report it submits to the Minister of National Revenue. It also requires the Agency, once every three years, to include statistics on the tax gap in the annual report. In addition, this enactment specifies that the Minister is to provide the Parliamentary Budget Officer with data on the tax gap. Available on the Senate of Canada website at the following address: www.sencanada.ca/en 1st Session, 45th Parliament, 3 Charles III, 2025 SENATE OF CANADA BILL S-217 An Act to amend the Canada Revenue Agency Act (reporting on unpaid income tax) His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada enacts as follows:

The government's summary, printed at the front of the bill as introduced.

Kind
Senator's bill
Sponsor
Percy E. Downe, Senator
Introduced
in the Senate
Last activity

Where it stands

  1. ProposedMay 28, 2025
  2. Being studiedsince Oct 20 Exact stageAt consideration in committee in the House of Commons · Standing Committee on Finance · since October 20, 2026A committee of MPs or senators is going through it line by line.
  3. Almost law
  4. Law

Passed the Senate; now in the House, in committee there

  1. First reading in the Senate done

    Before the Senate on 1 sitting day,

  2. Second reading in the Senate done

    Before the Senate on 3 sitting days, to

  3. Third reading in the Senate done

    Before the Senate on 1 sitting day,

  4. First reading in the House done

    Before the House on 1 sitting day,

  5. Second reading in the House done

    Standing Committee on Finance

    Before the House on 2 sitting days, to · 2 debates here

    2nd reading and referral to committee - FINA: agreed to,

  6. Committee in the House now

    Standing Committee on Finance

  7. Report stage in the House not yet

  8. Third reading in the House not yet

  9. Royal assent not yet

Exact procedural stages

Officially: At consideration in committee in the House of Commons · Standing Committee on Finance · since October 20, 2026.

  1. Senate
  2. House
  3. Royal assent

Debates in the House 2

Members who spoke: Conservative 6 Liberal 3 Bloc Québécois 2

Second reading 2

  1. Canada Revenue Agency Act

    · Sitting 124 · 12 statements · 12 graded

    7 members spoke

  2. Canada Revenue Agency Act

    · Sitting 151 · 6 statements · 5 graded

    6 members spoke

Discussion

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Comment rules

Status, stages and votes from LEGISinfo. Debates are linked from the House's own record of what was before it. Grades are the site's analysis of each statement.