Federal tax expenditures
Information about federal tax expenditures, estimates of their fiscal cost, and reports that evaluate federal tax measures.
Report on Federal Tax Expenditures
Provides detailed information about federal tax expenditures and estimates of their fiscal cost. Includes measures related to income tax (corporate and personal) and the Goods and Services Tax (GST). This report also contains tax evaluations and research papers and was formerly called Tax Expenditures and Evaluations.
- Report on Federal Tax Expenditures - Concepts, Estimates and Evaluations 2025
(published March 31, 2025) – This edition considers all announcements made by January 31, 2025
Archived
- 2024 (published February 29, 2024)
- 2023 (published February 15, 2023)
- 2022 (published March 1, 2022)
- 2021 (published February 25, 2021)
All reports are also available on the Government of Canada Publications website and all reports and Excel files are available on the Government of Canada Web Archive website.
Evaluations and research reports
Reports that evaluate federal tax measures, examining their effectiveness and impact on Canadians and the economy.
- GBA Plus of Federal Tax Expenditures: Considering New Identity Factors Using Data from the Census of Population (2025)
- Spouse or Common-Law Partner Credit and Eligible Dependant Credit: A Profile of Claimants and Beneficiaries (2025)
Archived
- Gender-Based Analysis Plus of Federal Tax Expenditures Related to Pension and Retirement Savings Plans (2024)
- Evaluation of the Rollovers of Investments in Small Businesses (2024)
- Medical Expense Tax Credit: A Statistical Analysis of Claims and Benefits (2024)
- Gender-Based Analysis Plus of Tax Expenditures: A Closer Look at Persons with Disabilities (2023)
- Profile of the Northern Residents Deductions (2023)
- Tuition Tax Credit: A Profile of Claimants and Beneficiaries (2023)
- Gender-Based Analysis Plus of Tax Expenditures and the Indirect Impact of Refundable Credits (2022)
- Deductions of Other Employment Expenses and Union and Professional Dues: A Profile of Claimants and Beneficiaries (2022)
- Distributional Analysis of Personal Effective Marginal Tax Rates (2022)
- Evaluation of Wage Subsidy Programs (2022)
- How Responsive Are R&D Expenditures to Tax Incentives (2021)
- Gender-Based Analysis Plus of Federal Personal Income Tax Measures: Impacts by Identity Factors Other than Gender (2021)
- The Child Care Expense Deduction: A Profile of Beneficiaries (2021)
- 1994-2020 Archived
Related resources
For more information on archiving, refer to Web archives: Department of Finance Canada.