Administrative Burden Baseline: Update 2024

Administrative Burden Baseline

In its Red Tape Reduction Action Plan, the Government committed to build on the efforts of the Paperwork Burden Reduction Initiative by requiring departments, through the Administrative Burden Baseline, to provide a count of the requirements in federal regulations that impose an administrative burden on business.

All federal regulations that are administered by the Canada Revenue Agency (CRA) that have requirements that impose administrative burden on business are identified below. The total 2024 count is 1,824. The total June 30th, 2014 baseline count is 1,776.

Between July 1, 2023 and June 30, 2024, the Canada Revenue Agency's total count of administrative burden requirements remained unchanged. There were no regulatory changes affecting the count of administrative burden requirements.

Administrative Burden Baseline
Title of the regulation SOR Number 2024 Count
Brewery Departmental Regulations c. 566 28
Brewery Regulations c. 565 43
Canada Pension Plan Regulations C. 385 66
Children's Special Allowance Regulations 93-12 19
Denatured and Specially Denatured Alcohol Regulations 2005-22 2
Excise Act Licence Fees Regulations c. 571 1
Credit Note and Debit Note Information (GST/HST) Regulations 91-44 8
Formula Refunds Regulations c. 591 1
Gasoline Excise Tax Regulations 2000-253 1
General Excise and Sales Tax Regulations c. 594 148
Electronic Filing and Provision of Information (GST/HST) Regulations 2010-150 28
Input Tax Credit Information (GST/HST) Regulations 91-45 11
New Harmonized Value-added Tax System Regulations 2010-117 36
New Harmonized Value-added Tax System Regulations, No. 2 2010-151 41
Offset of Taxes (GST/HST) Regulations 91-49 24
Publications Supplied by a Registrant (GST/HST) Regulations 91-43 2
Ships' Stores Regulations 96-40 5
Social Insurance Number Disclosure Regulations 91-41 1
Telecommunication Programming Services Tax Regulations 86-895 34
Income Tax Regulations c. 945 1,125
Insurable Earnings and Collection of Premiums Regulations 97-33 10
Losses of Bulk Spirits and Packaged Alcohol Regulations 2003-206 2
Regulations Respecting Excise Licences and Registrations 2003-115 67
Regulations Respecting the Information to be Displayed on Alcohol Containers and their Packaging 2003-201 2
Regulations Respecting the Possession of Non-duty-paid Packaged Alcohol 2003-205 2
Regulations Respecting the Possession of Tobacco and Cannabis Products That Are Not Stamped 2003-203 3
Return of Packaged Alcohol to an Excise Warehouse Regulations 2003-200 8
Special Services Regulations C. 478 6
Special Services (Excise) Regulations 87-689 4
Stamping and Marking of Tobacco and Cannabis Products Regulations 2003-288 53
Tax Rebate Discounting Regulations 86-108 43
Total count:   1,824

Previous years’ counts for the CRA are available upon request.

Contact

Cornelis (Kees) Rystenbil
Manager, Federal and Provincial Legislative Affairs Section
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements

For more information

To learn about upcoming or ongoing consultations on proposed federal regulations, visit the Canada Gazette and Consulting with Canadians websites.

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