Forward Regulatory Plan: 2026-2028
This Forward Regulatory Plan provides information on regulatory proposals that the Canada Revenue Agency (CRA) intends to propose or finalize in the next two years through:
- pre-publication in the Canada Gazette, Part I; and/or
- final publication in the Canada Gazette, Part II.
The Forward Regulatory Plan may also include regulatory initiatives that are planned to be brought forward over a longer time frame. Comments or enquiries can be made using the CRA contact information included with each regulatory initiative.
Regulatory Initiatives
Regulatory initiatives planned or anticipated to be proposed or finalized between 2026 and 2028:
Regulations Made Under the Income Tax Act
Regulations Made Under the Excise Act
Regulations Made Under the Tax Rebate Discounting Act
Regulations Made Under the Financial Administration Act
Regulations Amending the Income Tax Regulations – Miscellaneous Program
Enabling Act: Income Tax Act
Description: The CRA is proposing amendments to two unrelated Income Tax Regulation provisions:
1. An amendment to the list of prescribed donees in section 3504 of the Income Tax Regulations to reflect the legal name change of a charity.
American Friends of Canadian Conservation (AFCC) was first added to the list of prescribed donees in the Regulations in 2010 under the name of American Friends of Canadian Land Trusts. The organization changed its name to AFCC in 2018.
2. An amendment to subsection 205(3) of the Income Tax Regulations to reflect the correct name of the Part XVIII Information Return – International Exchange of Information on Financial Accounts on the list of prescribed information returns subject to reduced late filing penalties. Currently the information return is listed as the International Exchange of Information on Financial Accounts Information Return (Part XVIII of the Act).
Further information:
Prescribed donees:
Part XVIII Information Return:
- Income Tax Regulation 205(3) – prescribed list
- How to complete and file a Part XVIII Information Return - International Exchange of Information on Financial Accounts slips and summary
CRA contact:
Manager, Federal and Provincial Legislative Affairs
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements@cra-arc.gc.ca
Date the regulatory initiative was first included in the Forward Regulatory Plan: 2024-12-18
Prescribed donees: 2024-12-18
Part XVIII Information Return: 2021-07-30
Regulations Repealing the Special Services (Excise) Regulations
Enabling Act: Excise Tax Act
Description: The Special Services (Excise) Regulations (SSER), made under the Excise Act, pertain to beer, spirits and tobacco. Historically, the administration of the SSER required the direct supervision of excise manufacturers and producers through the presence of on-site excise duty officers. The SSER describe what activities performed by the excise duty officers constitute special excise services and their associated fees.
The SSER are considered spent for the purposes of spirits and tobacco as these products are no longer regulated under the Excise Act.
For the purposes of beer, which continues to be regulated under the Excise Act, the SSER are considered obsolete. All licensed brewers are now authorized to operate without direct supervision, therefore special services are no longer conducted by the CRA.
This proposal repeals these obsolete and spent regulations.
Regulatory cooperation efforts (domestic, international): These administrative amendments do not require regulatory cooperation efforts.
Potential impacts on Canadians, including businesses: The repeal of the regulations does not impose any costs on stakeholders. These amendments contribute to regulatory modernization by ensuring that regulations are current and relevant.
Consultations: Due to the administrative nature of these amendments, no consultation is required.
Further information:
Special Services (Excise) Regulations
CRA contact:
Manager, Federal and Provincial Legislative Affairs
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements@cra-arc.gc.ca
Date the regulatory initiative was first included in the Forward Regulatory Plan: 2024-12-18
Regulations Repealing the Tax Rebate Discounting Regulations
Enabling Act: Tax Rebate Discounting Act
Description: The Tax Rebate Discounting Act (the Act) regulates the practice of tax rebate discounting and protects the rights and interest of individuals who use discounting services to get their income tax refunds.
A discounter is required under the Act to provide its clients certain information in respect to the discounting transactions and the actual amount of tax refund. The Tax Rebate Discounting Regulations (TRDR) and their Schedules I and II were originally created with the intent to prescribe the forms required to be used by discounters under the Act for this purpose. The forms referenced under both Schedules have since been displaced by forms now authorized by the Minister of National Revenue, subsequent to an amendment to the Act.
The intent of this proposal is to repeal the TRDR and their accompanying Schedules as they are obsolete and have no current application.
Regulatory cooperation efforts (domestic, international): These administrative amendments do not require regulatory cooperation efforts.
Potential impacts on Canadians, including businesses: The repeal of the regulations does not impose any costs on stakeholders. These amendments contribute to regulatory modernization by ensuring that regulations are current and relevant.
Consultations: Due to the administrative nature of these amendments, no consultation is required.
Further information:
- Tax Rebate Discounting Regulations
- Information for discounters
- RC71 Statement of Discounting Transaction
- RC72 Notice of the Actual Amount of the Refund of Tax
CRA contact:
Manager, Federal and Provincial Legislative Affairs
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements@cra-arc.gc.ca
Date the regulatory initiative was first included in the Forward Regulatory Plan: 2024-12-18
Repeal of Certain Regulations Made Under the Financial Administration Act
Enabling Act: Financial Administration Act
Description: These amendments repeal obsolete regulations which have no current application:
1. Registered Charities Information Return Fee Order
Prior to the digitalization of information, the Registered Charities Information Return Fee Order was registered to prescribe the fee to be paid for copies of documents containing information regarding registered charities. Requests for large volumes of copies have ceased as the information is now accessible through the CRA website or in electronic format. The fee set out in the Order is no longer charged, as the service is no longer provided.
2. Revenue Canada Technical Publication Subscription Service Fee Order
The Revenue Canada Technical Publication Subscription Service Fee Order was implemented to prescribe the fee to be paid by a person for subscription services provided by the CRA in respect of technical publications in paper form. As technical publications are now published on the CRA website or accessible through commercial publishers of tax information, the subscription services are no longer provided and the fee outlined in the Order is no longer charged.
3. Taxation Statistics Diskette Fee Order
The Taxation Statistics Diskette Fee Order was introduced to prescribe the fee to be paid by a person for a computer diskette containing tables of taxation statistics, which provided analytical summaries of information, income tax statistics and data based on income tax returns filed by individuals.
Given that these tax statistics are, as of 2012, published on the CRA website and the advancement of technology has made the use of diskettes obsolete, the fee and service set out in the Order are no longer relied upon.
This proposal will repeal these three Orders, as these regulations are obsolete and have no current application.
Regulatory cooperation efforts (domestic, international): These administrative amendments do not require regulatory cooperation efforts.
Potential impacts on Canadians, including businesses: The repeal of the regulations does not impose any costs on stakeholders. These amendments contribute to regulatory modernization by ensuring that regulations are current and relevant.
Consultations: Due to the administrative nature of these amendments, no consultation is required.
Further information:
- Registered Charities Information Return Fee Order
- Revenue Canada Technical Publication Subscription Service Fees Order
- Taxation Statistics Diskette Fee Order
CRA contact:
Manager, Federal and Provincial Legislative Affairs Section
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
E-mail: Regulations-Reglements@cra-arc.gc.ca
Date the regulatory initiative was first included in the Forward Regulatory Plan: 2024-12-18
Consult the CRA’s acts and regulations web page for:
- a list of acts and regulations administered by the CRA ; and
- further information on the CRA’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:
To learn about upcoming or ongoing consultations on proposed federal regulations, visit: