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Program directory · Department of Finance Canada

Tax Policy and Legislation

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).

2018-192019-202020-212021-222022-232023-242024-252025-262026-272027-282028-29Tax Policy and Legislation 2018-19: $22.4MTax Policy and Legislation 2019-20: $22.4MTax Policy and Legislation 2020-21: $23.1MTax Policy and Legislation 2021-22: $23.6MTax Policy and Legislation 2022-23: $26.9MTax Policy and Legislation 2023-24: $29.1MTax Policy and Legislation 2024-25: $31.2MTax Policy and Legislation 2025-26: $34.2MTax Policy and Legislation 2026-27: $32.9MTax Policy and Legislation 2027-28: $27.6MTax Policy and Legislation 2028-29: $27.4MTax Policy and Legislation
Bars: spending by fiscal year (dark: actual; light: actual restated on the 2017-18 program structure; outlined: the latest plan's forecast; grey: related programs). Bands: each program in the lineage over the years it has data.
ProgramRelationYears with dataActual spending over those years
Tax Policy and LegislationThis program2018-19 – 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.

YearWhat changedSource
2022Budget 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

Degree to which overall findings of audits and/or evaluations are favorable
Expected result: Outcome 1.1: Ministers and senior government officials have timely access to evidence-based analysis, research and advice on matters that impact the GC’s tax policy agenda
Report yearTargetDueResultStatus
2018-19Favourable2019Pertinent 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
2019-20Favourable2020Overall 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
2020-21Favourable2021Favourable: 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
2021-22Favourable2022No audits and/or evaluations occurred for this program in 2021-22.Met
2022-23Favourable2023No audits and/or evaluations occurred for this program in 2022-23.No result reported
2023-24Favourable2024No audits and/or evaluations occurred for this program in 2023-24.No result reported
2024-25Favourable2025naNo result reported
Percentage of agreed upon deadlines for briefing material that were met
Expected result: Outcome 1.1: Ministers and senior government officials have timely access to evidence-based analysis, research and advice on matters that impact the GC’s tax policy agenda
100%2018-19✓ met100%2019-20✓ met100%2020-21✓ met90%2021-22✓ met100%2022-23✓ met100%2023-24✓ met90%2024-25✓ met

Bars: result reported. Dashed line: target.

Report yearTargetDueResultStatus
2018-19≥ 90%2019100%Met
2019-20≥ 90%2020100%
All agreed upon deadlines for briefing material were met.
Met
2020-21≥ 90%2021100%Met
2021-22≥ 90%202290%Met
2022-23≥ 90%2023100%Met
2023-24≥ 90%2024100%Met
2024-25≥ 90%202590%Met

Current: the 2026-27 plan's targets

Degree to which overall findings of audits and/or evaluations are favorable
Expected result: Outcome 1.1: Ministers and senior government officials have timely access to evidence-based analysis, research and advice on matters that impact the GC’s tax policy agenda
Report yearTargetDueResultStatus
2026-27Favourable2027—Planned
Percentage of agreed upon deadlines for briefing material that were met
Expected result: Outcome 1.1: Ministers and senior government officials have timely access to evidence-based analysis, research and advice on matters that impact the GC’s tax policy agenda
90%2026-27

Bars: result reported. Dashed line: target.

Report yearTargetDueResultStatus
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

2018-19: $20.1M2018-19: $22.4M2018-192019-20: $22.9M2019-20: $22.4M2019-202020-21: $23.6M2020-21: $23.1M2020-212021-22: $23.9M2021-22: $23.6M2021-222022-23: $27.6M2022-23: $26.9M2022-232023-24: $28.8M2023-24: $29.1M2023-242024-25: $29.2M2024-25: $31.2M2024-252025-26: $34.2M2025-262026-27: $32.9M2026-272027-28: $27.6M2027-282028-29: $27.4M2028-29
Outlined bar: planned in that year's Departmental Plan (dashed: the latest plan, for years not yet reported). Filled bar: actual.
Show the numbers
Fiscal yearPlannedActual
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)

2018-19: 1512018-19: 1492018-192019-20: 1762019-20: 1522019-202020-21: 1762020-21: 1572020-212021-22: 1772021-22: 1592021-222022-23: 2032022-23: 1632022-232023-24: 2042023-24: 1742023-242024-25: 1932024-25: 1822024-252025-26: 2182025-262026-27: 2092026-272027-28: 1792027-282028-29: 1782028-29
Outlined bar: planned in that year's Departmental Plan (dashed: the latest plan, for years not yet reported). Filled bar: actual.
Show the numbers
Fiscal yearPlannedActual
2018-19151149
2019-20176152
2020-21176157
2021-22177159
2022-23203163
2023-24204174
2024-25193182
2025-26218—
2026-27209—
2027-28179*—
2028-29178*—

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

Actual spending is from Departmental Results Reports and the Public Accounts, as published in GC InfoBase. FTEs are full-time equivalents.