Share your thoughts: Income Tax Regulation 105 Waiver Process

• Closed
• Businesses; Tax intermediaries; Financial institutions
• Jun 30, to Aug 29, 2025

The Canada Revenue Agency (CRA) is reviewing the Income Tax Regulation 105 waiver process. Under this regulation, every payer is required to withhold 15% from payments made to non-residents for services provided in Canada. The payers are required to withhold for the potential tax owing by non-residents. This withholding tax can be a significant burden, especially if it exceeds the actual tax liability.

Canada Revenue Agency 2025 consultations on accessibility

• Closed
• Representatives from organizations that support persons with disabilities
• June 17, 2025 to July 18, 2025

The CRA consulted with organizations that support or serve persons with disabilities. The input the CRA gathered through this exercise will help shape its 2026-2028 Accessibility Plan.

Mortgage industry consultation on a potential income verification tool

• Closed
• Financial institutions
• Nov 14, 2024 to Dec 6, 2024

The CRA invited national associations within the mortgage industry to participate in roundtable discussions to gather input on a potential income verification tool to help combat mortgage fraud.

Participants had the opportunity to share their views on:

• Current practices, challenges, and opportunities regarding income verification practices in Canada
• Opportunities, considerations, and the need for a potential new income verification tool

The CRA also sought broader input from other interested and affected parties within the industry through an online questionnaire

CRA service consultations 2024

• Closed
• Individuals; Newcomers; Youth; Seniors; Tax intermediaries
• Sep 25, 2024 to Dec 13, 2024

The CRA launched public consultations with individuals, non-professional representatives, and tax intermediaries to hear about their recent service experiences with the CRA, and to help inform future service improvements.

Canada Revenue Agency research on clients’ service feedback experiences

• Closed
• Individuals; Business; Tax intermediaries
• Jun 4, 2024 to Aug 9, 2024

To provide consistent and ongoing opportunities for Canadians to give feedback on its services and information, the CRA conducted consultations with clients to understand the experiences and challenges they face when they file feedback with the CRA’s Service Feedback Program.

Share your thoughts: Reporting fees for service

• Closed
• Businesses; Tax intermediaries; Payroll and tax software providers
• Feb 20, 2024 to Jan 31, 2025

The CRA is looking to better understand businesses’ and organizations’ awareness of, and readiness to comply with, the reporting fees for service (RFS) requirement.

RFS is the legislated requirement for businesses and organizations (including sole proprietors and corporations) to report fees paid to other businesses for services provided. These payments must be reported to the Canada Revenue Agency (CRA) on the prescribed form, usually the T4A slip.

Canada Revenue Agency consultations with official language minority communities across Canada

• Closed
• Official language minority communities
• Nov 6, 2023 to Jan 31, 2024

The CRA consulted with organizations that represent official language minority communities. We did this as part of our official languages commitments to Canadians and our People First philosophy.

The consultations covered a range of topics to better understand the reality of community members and support the priorities of these communities.

Feedback from these consultations will be used to develop strategies and initiatives that will be presented in CRA’s Official Languages Plan on part VII.

What We Learned Report available: Official language minority communities

Consultation on the new Simplified Northern Residents Travel Deduction

• Closed
• Individuals
• May 15, 2023 to Sep 22, 2023

For the 2023 tax-filing season, the CRA introduced the Simplified Northern Residents Travel Deduction (SNRTD). The SNRTD is a pilot project intended to make it easier for northern residents to claim the travel deduction. The Collections and Verification Branch led a consultation process in the summer of 2023 to get input on the SNRTD.

What We Learned Report available: Simplified Northern Residents Travel Deduction Consultations

Consultation on the tax filing experiences of sole proprietors

• Closed
• Businesses
• Oct 23, 2023 to Dec 5, 2023

To improve service to small business owners in Canada, the CRA consulted with sole proprietors in November 2023 to learn about the tax filing experiences.

Our goal was to:

• better understand the steps and challenges they face during the tax filing process
• identify improvements, and
• work on solutions

Supporting newcomers to Canada filing their income tax and benefit return

• Closed
• Newcomers
• Apr 11, 2023 to May 5, 2023

The CRA hosted consultations to collect input from service provider organizations and community organizations working with newcomers who arrived in Canada within the past five years. Our goal was to better understand how to support newcomers and the organizations that assist them file an income tax and benefit return.

Share your thoughts on the Canada Revenue Agency’s progress in delivering upon its Accessibility Plan

• Closed
• Persons with disabilities
• Jul 21, 2023 to Aug 18, 2023

Throughout July and August 2023, the CRA engaged community organizations that support persons with disabilities. We did this to assess how we are progressing on delivering our first Accessibility Plan.

Through these organizations, we also engaged with employees with disabilities to seek their perspectives based on their lived experiences and recent interactions with us.

This consultation project focused on persons with disabilities’ views about the progress we have made on addressing accessibility barriers since we published our first Accessibility Plan in December 2022.

The insights gathered from these consultations will help us develop the 2023 Accessibility Progress Report.

Accessibility of select Canada Revenue Agency Publications

• Closed
• Persons with disabilities
• Sep 1, 2022 to Sep 30, 2022

The CRA sought input on any accessibility gaps on its tax and benefit from community volunteers and service providers who assist persons with disabilities.

What We Learned Report available: Accessibility of Canada Revenue Agency publications

Accessibility and the Canada Revenue Agency

• Closed
• Persons with disabilities
• Apr 21, 2022 to May 31, 2022

The CRA heard from persons with disabilities and their caregivers about their experiences with the CRA. We focused on:

• the accessibility of our services
• accessibility barriers that they have experienced, and
• ways that we could fix these barriers

we used the insights we gathered from these consultations to shape our first Accessibility Plan. That plan sets out our approach to addressing and preventing accessibility barriers.

What We Learned Report available: Accessibility consultation report

The ePayroll project

• Closed
• Businesses; Payroll and tax software providers
• Jul 6, 2021 to Mar 31, 2023

The ePayroll project is a Government of Canada initiative to modernize how employers send payroll, employment, and demographic information to government departments and agencies.

The goal of ePayroll is to:

• reduce the administrative burden for Canadian employers and
• streamline the delivery of government benefits and services

The consultations on developing an ePayroll solution brought together 155 business owners, payroll professionals, and payroll software and service providers. These groups represented businesses of all sizes, Indigenous businesses, and non-profit and community organizations from across the country.

What We Learned Report available : Public consultation on an ePayroll solution

Virtual tax clinics

• Closed
• Tax intermediaries
• Nov 27, 2020 to Mar 31, 2022

In 2020, the CRA conducted surveys and interviews with organizations and volunteers who participated in virtual tax clinics through the Community Volunteer Income Tax Program (CVITP).

Consultation on enabling electronic signatures for the T183, Information Return for Electronic Filing of an Individual’s Income Tax and Benefit Return, and T183CORP, Information Return for Corporations Filing Electronically

• Closed
• Individuals; Tax intermediaries; Payroll and tax software providers
• Feb 3, 2020 to Mar 4, 2020

In February 2020, the CRA held an online consultation to get feedback from Canadians about allowing taxpayers to use electronic signatures on the T183 and T183CORP returns.

What We Learned Report available: Consultation on enabling electronic signatures for the T183, Information Return for Electronic Filing of an Individual’s Income Tax and Benefit Return, and T183CORP, Information Return for Corporations Filing Electronically

End-of-Life Tax Journey Project

• Closed
• Individuals; Tax intermediaries
• Apr 16 to 23, 2021

The End-of-Life Tax Journey Project aims to understand the challenges executors and tax professionals experience as they navigate this process. The CRA consulted with tax professionals and past executors to improve the process of settling a deceased person’s tax obligations.

Canada Pension Plan Enhancement Consultation with Self-employed Individuals - Part One

• Closed
• Individuals; Businesses
• May 22 to Jul 17, 2019

The CRA held an online public consultation with self-employed individuals to:

• determine the level of awareness regarding the Canada Pension Plan (CPP) enhancement
• identify any gaps in the understanding of the CPP enhancement, and
• identify the communications needs and preferences amongst self-employed individuals

Canada Pension Plan Enhancement Consultation with Self-employed Individuals - Part Two

• Closed
• Individuals; Businesses
• Jan 30 to Feb 20, 2020

The CRA consulted with self-employed individuals about the Canada Pension Plan (CPP) enhancement in a two-part online public consultation.

The CRA held the first part from May 22 to July 17, 2019 and its goal was to better understand their preferences for information about the CPP enhancement.

The CRA held the second part from January 30 to February 20, 2020. Here, the CRA asked participants to share their thoughts on draft marketing products about the CPP enhancement.

Consultation on Disability Tax Credit Promoters Restrictions Regulations

• Closed
• Persons with disabilities
• Jun 1 to Jun 30, 2019

The CRA published the draft regulations for the Disability Tax Credit Promoters Restrictions Regulations in the Canada Gazette, Part I, on June 1, 2019 for a 30-day public comment period. The comment period gave stakeholders a chance to give feedback on the impact of the proposed regulations.

What We Learned Report available: Disability Tax Credit Promoters Restrictions Regulations: SOR/2021-55

Consultation on the lowest return airfare requirement for the northern residents deductions

• Closed
• Individuals; Tax intermediaries
• Mar 18 to Apr 17, 2019

Northern residents have told the CRA they find it hard to determine the lowest return airfare for claiming the travel benefits portion of the northern residents deductions. Determining this amount is a required element for claiming the travel benefits deduction. So the CRA consulted northern residents on a proposed regulatory amendment to simplify the lowest airfare requirement.

Serving Canadians Better at the Canada Revenue Agency

• Closed
• Individuals
• Apr 23 to Jun 18, 2019

The CRA consulted with Canadians in spring 2019 to improve its service experience and support its vision of being trusted, fair, and helpful by putting people first.

Our goal was to proactively listen and learn from Canadians about their current service experience and their expectations for the future. Any insights would help guide our service transformation agenda over the next couple of years.

What We Learned Report available: Serving Canadians Better

2016 Serving You Better consultations with small and medium businesses

• Closed
• Businesses; Tax intermediaries
• Oct 3 to Dec 31, 2016

The CRA launched the Serving You Better 2016 consultations with small and medium-sized businesses as well as accountants. These consultations acted as a forum for sharing valuable insights the CRA can use to make its programs and services more streamlined and client focused.

What We Learned Report available: Report on the Canada Revenue Agency’s 2016 consultations with small and medium businesses

2018 Serving You Better consultations with small and medium businesses

• Closed
• Businesses; Tax intermediaries
• May 1 to Jul 31, 2018

The CRA launched the Serving You Better 2018 consultations with small and medium-sized businesses as well as accountants. We invited participants to share their:

• views on our work so we could improve services, and
• ideas to enhance our programs and services for small and medium-sized businesses

What We Learned Report available: Table of contents for the Report on the Canada Revenue Agency’s 2018 consultations with small and medium businesses

Consultations held in northern Canada

• Closed
• Businesses; Tax intermediaries
• Oct 3 to Dec 31, 2016

The CRA travelled to the North in 2014 and 2016 looking for feedback from small and medium-sized businesses as well as accountants.

What We Learned Report available: Report on the Canada Revenue Agency's consultations with northern residents

2014 Canada Revenue Agency Red Tape Reduction Consultations

• Closed
• Businesses; Tax intermediaries
• Oct 8 to Dec 3, 2014

The Government of Canada created the Red Tape Reduction Commission in January 2011 to reduce the compliance burden on Canadian businesses.

In 2014, the CRA consulted with small and medium businesses-sized businesses. In total, nearly 350 participants took part in the in-person sessions, and approximately 120 shared their views online or in writing.

What We Learned Report available: 2014 Public Consultations on Red Tape Reduction

2012 Red Tape Reduction consultations

• Closed
• Businesses; Tax intermediaries
• Nov 1 to 30, 2012

In January 2011, the Government of Canada established the Red Tape Reduction Commission to identify irritants to small businesses that result from federal government rules and regulations.

In 2012, the CRA launched the Red Tape Reduction consultations and heard from 52 small business owners and 91 representatives and bookkeepers in seven cities across Canada.

What We Learned Report available: Focussing on Small Business Priorities: Canada Revenue Agency Consultations on Cutting Red Tape