The Canada Revenue Agency (CRA) Regulatory Stock Review Plan provides a list of regulations the CRA intends to review over a two year period between 2022-2024. The purpose of these reviews is to ensure that the regulations continue to be appropriate and effective, and achieve their intended policy objectives.

The stock review plan identifies the CRA's contact point for the planned reviews. The plan will be adjusted and updated over time to reflect the CRA's regulatory priorities and changes to the operating environment.

Regulations

• Review of Certain Air Transport Regulations
• Review of the Regulations Respecting Excise Licences and Registrations
• Review of the Children's Special Allowance Regulations
• Review of Certain Softwood Lumber Export Regulations
• For more information

Review of Certain Air Transport Regulations

Title or Working Title of the Regulations:

• Interest Rates (Air Travellers Security Charge Act) Regulations (SOR/2007-267)
• Listed Airport Regulations (SOR/2004-293)

Enabling Act: Air Travellers Security Charges Act

Rationale: The CRA is undertaking a review of certain regulations made under the Air Travellers Security Charges Act to ensure the regulations continue to support and align with the CRA policy objectives.

Date of last review or amendment (Year):

• A comprehensive review of regulations made under the Air Travellers Security Charges Act has not yet been undertaken.
• The Interest Rates (Air Travellers Security Charge Act) Regulations were last amended in 2010.
• The Listed Airport Regulations have not been amended since being made in 2004.

Targeted start for review (Year): 2022

For further information: Questions and Answers – Air Travellers Security Charge (ATSC)

Departmental or agency contact:
Claire Arjang
Manager, Regulatory Affairs Section
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements@cra-arc.gc.ca

Review of the Regulations Respecting Excise Licences and Registrations

Title or Working Title of the Regulations: Regulations Respecting Excise Licences and Registrations (SOR/2003-115)

Enabling Act: Excise Act, 2001

Rationale: The CRA is undertaking this review of the Regulations Respecting Excise Licences and Registrations to ensure the regulations continue to support and align with the CRA policy objectives.

Date of last review or amendment (Year):

• A comprehensive review of the regulations made under the Excise Act, 2001 has not yet been undertaken.
• The Regulations Respecting Excise Licences and Registrations were last amended on June 21, 2018.

Targeted start for review (Year): 2022

For further information:

• Excise duties technical information under the Excise Act, 2001
• Excise duty notices under the Excise Act, 2001

Departmental or agency contact:
Claire Arjang
Manager, Regulatory Affairs Section
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements@cra-arc.gc.ca

Review of the Children's Special Allowance Regulations

Title or Working Title of the Regulation(s): Children's Special Allowances Regulations (SOR/93-12)

Enabling Act: Children's Special Allowances Act

Rationale: The CRA is undertaking a review of the Children's Special Allowances Regulations to ensure the regulations continue to support and align with the CRA policy objectives.

Date of last review or amendment (Year): A comprehensive review of the Children's Special Allowance Regulations has not yet been undertaken. The regulations were last amended on December 15, 2011.

Targeted start for review (Year): 2023

For further information:

• Children's Special Allowances (CSA)
• Form RC64, Children's Special Allowances
• Children's special allowances (CSA) calculation sheet 2017-2020

Departmental or agency contact:
Claire Arjang
Manager, Regulatory Affairs Section
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements@cra-arc.gc.ca

Review of Certain Softwood Lumber Export Regulations

Title or Working Title of the Regulation(s):

• American Consumption of Softwood Lumber Products Regulations (SOR/2008-185)
• Conditions for Exempted Persons Regulations (SOR/2007-17)
• Expiry of the Application of Section 12.1 of the Softwood Lumber Products Export Charge Act, 2006 Regulations (SOR/2011-130)
• Payments to the Provinces Regulations (SOR/2007-252)

Enabling Act:Softwood Lumber Products Export Charge Act, 2006

Rationale: With the introduction of the Canada-United States-Mexico Agreement (CUSMA), the CRA is undertaking a review of certain regulations made under the Softwood Lumber Products Export Charge Act, 2006 to ensure the regulations continue to support and align with the CRA policy objectives.

Date of last review or amendment (Year):

• A comprehensive review of regulations made under the Softwood Lumber Products Export Charge Act, 2006 has not yet been undertaken.
• The regulations under review have not been amended.

Targeted start for review (Year): 2023

For further information

• Canada-United States-Mexico Agreement
• Softwood Lumber Exports Legislation, Regulations, Forms and Contacts

Departmental or agency contact:
Claire Arjang
Manager, Regulatory Affairs Section
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements@cra-arc.gc.ca

Consult the CRA's Acts and Regulations web page for:

• a list of Acts and Regulations administered by the CRA;
• further information on the CRA's implementation of government-wide regulatory management initiatives.

For more information

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:

• Developing and improving federal regulations
• Learn more about regulatory co-operation

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

• Consulting with Canadians
• Canada Gazette