The Canada Revenue Agency’s Forward Regulatory Plan for 2023-2025:

• 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).

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