Program directory · Department of Finance Canada
Tax Policy and Legislation
- Department
- Department of Finance Canada
- Program code
- BUV01 (FIN)
- Core responsibility
- Economic and Fiscal Policy
- In Departmental Plans
- 2018-19 – 2026-27 · New since an earlier plan
What it does
This Program provides analysis, research, and advice to the Minister of Finance so that the Minister can make informed decisions on the Government of Canada’s tax policy agenda. The Program focuses on personal income tax, business income tax, sales and excise tax, and Indigenous tax policy. To support the government’s tax policy agenda, senior departmental officials provide advice and recommendations on improving the competitiveness, efficiency, simplicity and fairness of the tax system while generating sufficient revenue to finance government programs and priorities. This Program develops and evaluates federal taxation policies and legislation, and negotiates international tax treaties, tax information exchange agreements, and tax elements of comprehensive land claim and self government agreements with Indigenous governments. The Program is also involved with international tax policy matters, federal provincial tax harmonization and coordination, federal provincial Tax Collection and Reciprocal Taxation Agreements, federal Indigenous Tax Administration Agreements, and tax policy research and evaluation.
Source: the department's Program Inventory, via GC InfoBase.
History and lineage
First appears in GC InfoBase's actual spending by program in 2018-19. The data does not record when a program was created; it may be older than its first appearance here, which is limited by the sources (program spending starts in 2010-11, Departmental Plans in 2018-19).
| Program | Relation | Years with data | Actual spending over those years |
|---|---|---|---|
| Tax Policy and Legislation | This program | 2018-19 – 2028-29 | $179M |
No earlier or later program in the same department has a similar name.
Significant changes in scope and budget
Detected from the data: renames between plans, programs it appears to replace, merge with or split into (matched by name), year-over-year changes in spending of at least 25% and $5M, or in employees of at least 20% and 25 FTEs, linked budget measures, and results indicators added or dropped.
| Year | What changed | Source |
|---|---|---|
| 2022 | Budget 2022 measure “Implementing Tax Measures and Advancing Policy Priorities”: $94M in total over its years (linked to this program by name, a best-effort match). | Budget 2022, PDF page 271 |
Success criteria
The program's indicators from its department's Departmental Results Framework: the target set in each year's plan, and the result reported the following year. Source: GC InfoBase.
Historical: targets against results
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | Favourable | 2019 | Pertinent audits prepared by the Office of the Auditor General of Canada found no significant errors, omissions or causes for concern regarding the Tax Collection Agreements and Tax Administration Agreements. | Met |
| 2019-20 | Favourable | 2020 | Overall findings of audits were mostly favourable. Department of Finance Canada Audit of the Indigenous Tax Administration Agreements’ Governance Framework — Favourable Commissioner of the Environment and Sustainable Development Audit of Tax Subsidies for Fossil Fuels – Moderately Favourable. | Met |
| 2020-21 | Favourable | 2021 | Favourable: General Audit of the Canada Emergency Wage Subsidy (Favourable) and Officer of the Auditor General Audit of the Statement of income and Capital Taxes Payable to Provinces and Territories Assessed as of December 31, 2019 in respect of the 2018 and Prior Taxation Years with Settlement Pay… | Met |
| 2021-22 | Favourable | 2022 | No audits and/or evaluations occurred for this program in 2021-22. | Met |
| 2022-23 | Favourable | 2023 | No audits and/or evaluations occurred for this program in 2022-23. | No result reported |
| 2023-24 | Favourable | 2024 | No audits and/or evaluations occurred for this program in 2023-24. | No result reported |
| 2024-25 | Favourable | 2025 | na | No result reported |
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2018-19 | ≥ 90% | 2019 | 100% | Met |
| 2019-20 | ≥ 90% | 2020 | 100% All agreed upon deadlines for briefing material were met. | Met |
| 2020-21 | ≥ 90% | 2021 | 100% | Met |
| 2021-22 | ≥ 90% | 2022 | 90% | Met |
| 2022-23 | ≥ 90% | 2023 | 100% | Met |
| 2023-24 | ≥ 90% | 2024 | 100% | Met |
| 2024-25 | ≥ 90% | 2025 | 90% | Met |
Current: the 2026-27 plan's targets
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2026-27 | Favourable | 2027 | — | Planned |
Bars: result reported. Dashed line: target.
| Report year | Target | Due | Result | Status |
|---|---|---|---|---|
| 2026-27 | ≥ 90% | 2027 | — | Planned |
Future goals: targets due after 2026-27
No targets with a later due date.
Spending and employees: planned against actual
Spending
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2018-19 | $20.1M | $22.4M |
| 2019-20 | $22.9M | $22.4M |
| 2020-21 | $23.6M | $23.1M |
| 2021-22 | $23.9M | $23.6M |
| 2022-23 | $27.6M | $26.9M |
| 2023-24 | $28.8M | $29.1M |
| 2024-25 | $29.2M | $31.2M |
| 2025-26 | $34.2M | — |
| 2026-27 | $32.9M | — |
| 2027-28 | $27.6M* | — |
| 2028-29 | $27.4M* | — |
Employees (FTEs)
Show the numbers
| Fiscal year | Planned | Actual |
|---|---|---|
| 2018-19 | 151 | 149 |
| 2019-20 | 176 | 152 |
| 2020-21 | 176 | 157 |
| 2021-22 | 177 | 159 |
| 2022-23 | 203 | 163 |
| 2023-24 | 204 | 174 |
| 2024-25 | 193 | 182 |
| 2025-26 | 218 | — |
| 2026-27 | 209 | — |
| 2027-28 | 179* | — |
| 2028-29 | 178* | — |
Planned spending, plan by plan
Each row is one year's Departmental Plan and its forecast for the next three fiscal years; read a column down to see how the forecast for one year changed. The last row is what was actually spent. Click an amount for its source. Biggest changes in federal spending plans
| Plan | 2018-19 | 2019-20 | 2020-21 | 2021-22 | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 | 2027-28 | 2028-29 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2018-19 plan | $20,124,064 | $19,758,510 | $19,758,509 | ||||||||
| 2019-20 plan | $22,904,324 | $22,904,324 | $22,904,324 | ||||||||
| 2020-21 plan | $23,569,948 | $23,758,143 | $23,800,101 | ||||||||
| 2021-22 plan | $23,917,771 | $23,959,730 | $23,959,730 | ||||||||
| 2022-23 plan | $27,610,601 | $27,628,462 | $26,198,576 | ||||||||
| 2023-24 plan | $28,829,262 | $27,237,934 | $27,346,043 | ||||||||
| 2024-25 plan | $29,191,009 | $29,621,807 | $29,691,301 | ||||||||
| 2025-26 plan | $34,180,181 | $33,701,841 | $29,870,928 | ||||||||
| 2026-27 plan | $32,931,819 | $27,624,440 | $27,364,625 | ||||||||
| Actual | $22,420,907 | $22,443,136 | $23,120,419 | $23,639,006 | $26,901,387 | $29,122,390 | $31,178,215 |
Actual spending is from Departmental Results Reports and the Public Accounts, as published in GC InfoBase. FTEs are full-time equivalents.