Forward Regulatory Plan

The Canada Revenue Agency’s Forward Regulatory Plan for 2021-2023:

• is a publicly available list, with descriptions, of planned or anticipated regulatory changes (regulatory initiatives) that the Canada Revenue Agency intends to propose or finalize within a 2-year period; and
• may include regulatory initiatives that are planned to be brought forward over a longer time frame and that are indicated as long-term.

Some of the initiatives in this plan may be associated with the Canada Revenue Agency’s multi-year plan to review its existing regulations (stock review plan). The stock review plan has yet to be developed.

Forward Regulatory Plans are intended to help Canadians, including businesses, Indigenous peoples and trading partners, plan for:

• opportunities to provide their feedback during regulatory development; and
• future regulatory changes.

The Forward Regulatory Plan briefly describes each regulatory initiative and includes information such as:

• who may be affected by a regulatory initiative;
• regulatory cooperation efforts undertaken or planned;
• opportunities for public consultation;
• links to related information or analysis; and
• the Canada Revenue Agency’s contact information.

The Forward Regulatory Plan will be updated over time to reflect, for example:

• progress in regulatory development; and
• changes to the Canada Revenue Agency’s regulatory priorities or its operating environment.

Consult the Canada Revenue Agency’s acts and regulations web page for:

• a list of acts and regulations administered by the Canada Revenue Agency; and
• further information on the Agency’s implementation of government-wide regulatory management initiatives.

Consult the following for links to the Cabinet Directive on Regulation and supporting policies and guidance, and for information on government-wide regulatory initiatives implemented by departments and agencies across the Government of Canada:

• Federal regulatory management; and
• Learn more about regulatory cooperation. 

To learn about upcoming or ongoing consultations on proposed federal regulations, visit:

• Consulting with Canadians; and
• Canada Gazette