Administrative Burden Baseline: Update 2016

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Administrative Burden Baseline: Update 2016

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 2016 count is 1,807. The total June 30th, 2014 baseline count is 1,776.

Between July 1, 2015 and June 30, 2016, CRA’s total count of administrative burden in regulations increased by 31 requirements. Amendments to the Income Tax Regulations added 4 new requirements; however, this increase was partially offset by the removal of 1 requirement from a form associated with those regulations. Implementation of amendments to the Electronic Filing and Provision of Information (GST/HST) Regulations announced in Budget 2016 required the addition of a new GST/HST election form and a resulting burden increase of 28 requirements.

Title of the regulation SOR Number 2016 Count
Brewery Departmental Regulations c. 566 28
Brewery Regulations c. 565 43
Canada Pension Plan Regulations C. 385 65
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 1,111
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 Products That Are Not Stamped 2003-203 1
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 Products Regulations 2003-288 53
Tax Rebate Discounting Regulations 86-108 43
Total count: 1,807



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

Contact

Cornelis Rystenbil, Interim Director, Legislative Amendments Division, Telephone: (613) 670-9564
Email: cornelis.rystenbil@cra-arc.gc.ca

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Date modified:
2016-09-28