Administrative Burden Baseline: Update 2015

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Administrative Burden Baseline: Update 2015

The Administrative Burden Baseline provides Canadians with a clear metric on the total number of requirements in federal regulations and associated forms that impose administrative burden on business. This baseline contributes to the openness and transparency of the federal regulatory system.

All federal regulations administered by Canada Revenue Agency (CRA) that have requirements that impose administrative burden on business are identified below. The total 2015 count is 1776. The total June 30th, 2014 baseline count was 1776.

Between July 1, 2014 and June 30, 2015, CRA’s total count of administrative burden requirements did not change. There were no regulatory changes that affected the existing count of administrative burden requirements in any of the CRA regulations.  In addition there were no changes to forms or schedules attached to or associated with the regulations that affected the count. As a result the count remains unchanged from the 2014 baseline count.

Title of the regulation SOR Number 2015 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
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 1108
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: 1776

Contact

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

For more information

To learn about upcoming or ongoing consultations on proposed federal regulations, visit the Canada Gazette and Consulting with Canadians websites.

Date modified:
2016-01-29