Bill S-206 explained in plain English
An Act to develop a national framework for a guaranteed livable basic income
Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Parliament of Canada snapshot for 45th Parliament, 1st Session. MP vote breakdowns appear when the House of Commons publishes a recorded division export for that bill. Senate and House stage details include official debate/sitting links when LEGISinfo publishes them.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
This bill proposes to amend the Canada Revenue Agency Act to require public reporting of overseas tax evasion convictions and to mandate the sharing of tax gap data with the Parliamentary Budget Officer for independent analysis.
Bill S-217, an Act to amend the Canada Revenue Agency Act, aims to improve the reporting and analysis of unpaid income tax. It would require the Canada Revenue Agency (CRA) to disclose convictions for overseas tax evasion, provide data on the tax gap to the Parliamentary Budget Officer (PBO) for independent analysis, and potentially enhance enforcement by making tax evasion a higher-profile issue. The bill addresses concerns about the CRA's effectiveness in recovering owed taxes and ensuring fairness in the tax system. It also seeks to provide the PBO with the necessary information to conduct his own independent analysis of the tax gap.
- Requires the Canada Revenue Agency (CRA) to disclose all convictions for overseas tax evasion.
- Mandates the CRA to provide data on the tax gap to the Parliamentary Budget Officer (PBO).
- Enables the PBO to conduct an independent analysis of the tax gap.
- Aims to enhance the tracking and reporting of unpaid income tax.
- Seeks to improve the perceived fairness and effectiveness of tax collection in Canada.
- Taxpayers in Canada
- The Canada Revenue Agency (CRA)
- The Parliamentary Budget Officer (PBO)
- Individuals and corporations engaging in overseas tax evasion
- Lawmakers and policy analysts interested in tax revenue and fairness
- The CRA would have a new obligation to disclose convictions for overseas tax evasion.
- The CRA would have a new obligation to provide tax gap data to the PBO.
- The PBO would have the right to receive and analyze this data.
- Taxpayers have the right to a fair tax system where all individuals and corporations pay their due taxes.
- The bill was introduced in the Senate on June 4, 2025.
- It previously passed the Senate and reached second reading in the House of Commons before an election was called in the previous Parliament.
- The bill aims to recover potentially billions of dollars in unpaid taxes through improved reporting and enforcement.
- This recovered revenue could be used to reduce the deficit, lower taxes, or fund programs.
- It could reduce the financial burden on honest taxpayers who currently cover the shortfall.
- The Parliamentary Budget Officer would have resources to conduct analyses that could inform fiscal policy.
- The bill seeks to increase the enforcement and conviction rate for overseas tax evasion.
- It aims to create a deterrent effect through public disclosure of convictions.
- While not directly creating new penalties, it aims to improve the application of existing ones.
- The bill's success in recovering funds depends on the CRA's ability and willingness to implement its provisions effectively.
- The actual amount of uncollected tax (the tax gap) is an estimate and may vary.
- The CRA's past reluctance to cooperate with the PBO presents a potential challenge.
- The bill's effectiveness relies on legislative action by the House of Commons.
- The precise definition and scope of 'overseas tax evasion' may require further clarification.
This bill would amend the Act to include new reporting requirements for the Canada Revenue Agency regarding overseas tax evasion and the tax gap.
Source: An Act to amend the Canada Revenue Agency Act (reporting on unpaid income tax)
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textParliamentary Process
The Senate completed the first reading of Bill S-206 on May 28, 2025, formally introducing it for further committee consideration.
This record documents the Senate's first reading of Bill S-206 on May 28, 2025. The first reading is a procedural step where the bill was introduced and referred to a committee for further consideration. The bill, which proposes a national framework for a guaranteed livable basic income, is now at the committee stage in the Senate. No legislative changes were made during this stage.
The Senate debate covers the introduction of bills, questions about official languages appointments, trade disputes, and a reference to the Speech from the Throne.
The Senate debate transcript includes several key topics. First, there is a welcome to new senators, followed by the introduction of bills S-211 and S-212. A senator raises a question about the appointment of the Commissioner of Official Languages, which the government responds to by citing the 2023-2024 budget. Another senator questions the government's stance on interprovincial trade disputes, and the government acknowledges the complexity of such issues. Finally, a speech from the throne is referenced, with a note on land acknowledgment practices.
Bill S-206 completed its Senate second reading on June 4, 2025, advancing to committee consideration, with no legal effect from this procedural stage.
Bill S-206, which proposes a national framework for a guaranteed livable basic income, has completed its Senate second reading stage on June 4, 2025. This procedural step allowed the bill to advance to the next stage of committee consideration. The bill was later referred to a Senate committee on November 6, 2025, marking the latest activity in its process. The first reading occurred on May 28, 2025, and the second reading was conducted during Sitting 6. No legal changes were enacted at this stage, as it only involved procedural movement through the legislative process.
The Senate debated multiple bills on June 4, 2025, covering guaranteed income programs, child/youth support, and tax reforms, with no recorded votes or final decisions.
The Senate debated several bills on June 4, 2025, focusing on social welfare and policy reforms. Key discussions included: 1. Bill S-209 (Guaranteed Income): Senator Bovey introduced the bill, emphasizing its potential to reduce poverty and provide financial stability. The debate highlighted concerns about implementation and funding. 2. Bill S-210 (Guaranteed Income for Children): Senator Ataullahjan proposed this bill to address child poverty, with discussion centered on eligibility criteria and long-term impacts. 3. Bill S-211 (Guaranteed Income for Seniors): Senator Bovey again spoke, focusing on supporting elderly Canadians and addressing income inequality. 4. Bill S-212 (National Strategy for Children and Youth): Senator Ataullahjan outlined the bill's aim to create a comprehensive strategy for children and youth, with debate on resource allocation and program design. 5. Bill S-217 (Amending the Canada Revenue Agency Act): Senator Downe discussed reforms to the CRA Act, including changes to tax administration and compliance measures. A silent tribute was held in memory of Senator Marc Garneau, acknowledging his contributions to the Senate. No votes or final outcomes were recorded in the provided text.
The Senate debated multiple bills on June 4, 2025, focusing on social welfare reforms, healthcare access, pension sustainability, and tax transparency, with recurring calls for national strategies to address systemic challenges.
The Senate debates on June 4, 2025, focused on several bills addressing social welfare, healthcare, and pension sustainability. Key themes included: 1. Guaranteed Income Supplement (GIS) and Canada Child Benefit (CCB): Senators discussed the need for a living wage for seniors and children, emphasizing the financial burden on vulnerable populations. Calls for a national poverty strategy were repeated across multiple bills. 2. Canada Pension Plan (CPP): Repeated debates highlighted concerns about the CPP's long-term sustainability, with senators urging a national strategy for retirement security and intergenerational equity. 3. Canada Health Act: Discussions centered on equitable healthcare access, with senators referencing the Canada Health Act's role in ensuring universal coverage and addressing disparities. 4. Tax Transparency: Bills related to the Canada Revenue Agency Act (CRA) focused on combating overseas tax evasion, closing the tax gap, and improving transparency through CRA reforms. 5. Procedural Note: A silent tribute was paid to Marc Garneau, a former House colleague, during the session. Each debate emphasized the need for comprehensive, long-term strategies to address systemic issues in social programs and public services.
The Senate debated Bill S-206 during its second reading on October 23, 2025, with Senator MacDonald highlighting its proposed framework for a national basic income, though no legal changes were made at this procedural stage.
On October 23, 2025, the Senate conducted a sitting during the second reading debate of Bill S-206, which proposes a national framework for a guaranteed livable basic income for individuals over 17. The debate included remarks from Senator Michael L. MacDonald, who acknowledged Senator Pate’s advocacy for poverty alleviation and referenced historical discussions about basic income concepts by economists like Milton Friedman and political figures like Robert Stanfield. He emphasized the bill’s significance as a framework for implementation, though no legal changes were enacted during this procedural stage. The debate did not address the bill’s full provisions or outcomes, as the second reading is a formal step in the legislative process. Further stages would be required for the bill to progress. [Source: https://sencanada.ca/en/content/sen/chamber/451/debates/027db_2025-10-23-e?language=e]
The Senate debated Bill S-206's second reading, with a senator acknowledging its sponsor's work and outlining the bill's purpose without reaching a vote.
During the Senate's second reading debate of Bill S-206 (a national basic income framework), Senator Michael L. MacDonald acknowledged Senator Pate's advocacy for poverty alleviation and outlined the bill's goal: requiring the Minister of Finance to create a national framework for a guaranteed livable basic income for Canadians over 17. He referenced historical support for the concept from economists and politicians but emphasized the bill's significance without specifying legal outcomes. The debate continued without a vote, as the stage state indicates the process was completed but no final decision was made.
The Senate debated amendments to the Indian Act, aquaculture in BC, Gaza humanitarian issues, and Indigenous child removals, with ministers emphasizing consultation and senators highlighting systemic inequities.
The Senate debates on October 28, 2025, focused on several key topics: (1) amendments to the Indian Act to address gender-based discrimination and the second-generation cut-off, (2) aquaculture development in British Columbia and its impact on Indigenous communities, (3) the humanitarian situation in Gaza, (4) the establishment of committees to study Indigenous rights and consultation processes, and (5) historical and ongoing issues related to the forcible removal of Indigenous children. The minister of Indigenous Affairs emphasized consultation with First Nations and the importance of balancing legal obligations with economic development, while senators raised concerns about systemic inequities and the need for legislative action. No votes or formal decisions were recorded in the provided text.
The Senate debated multiple motions and bills on November 4, 2025, including proposals to lower the voting age, address international law violations, and commemorate judicial independence, with speakers emphasizing policy impacts and procedural considerations.
The Senate debate transcript from November 4, 2025, includes discussions on several motions and bills. Key topics include: (1) Bill S-222, which proposes lowering the voting age to 16, with arguments about systemic barriers and democratic participation; (2) a motion by Senator Woo calling on the government to examine complicity in international law violations related to the Gaza situation; (3) Bill S-219, which would establish Judicial Independence Day; and (4) a motion to address the National War Memorial in Newfoundland. Speakers included Paulette Senior, Senator Dalphond, and others, with discussions focusing on policy implications and procedural motions.
The Senate debated Bill S-206 during its second reading, with focus on its potential to address poverty and economic growth, while also addressing routine procedural matters and ethics concerns.
On November 5, 2025, the Senate held a sitting during the second reading debate of Bill S-206, which proposes a national framework for a guaranteed livable basic income. The debate included discussions about the bill's potential impact on economic growth, poverty reduction, and social programs. Senator Pat Duncan (Yukon) highlighted Yukon's experience with a guaranteed income pilot program, referencing a 2019 report and a subsequent review by the Yukon Anti-Poverty Coalition. The debate also touched on comparisons with other provincial and federal initiatives, such as Bill C-233 and Bill S-233. Other parts of the sitting addressed routine procedural matters, including Budget 2025 updates, ethics concerns regarding Senate leadership roles, and various committee reports.
The Senate debated procedural motions, proposed legislation on basic income and voting age reforms, and environmental oversight, with significant disagreement over the Senate's authority to amend electoral laws.
The Senate debate transcript includes several key discussions and procedural motions. First, a motion was introduced to refer the Statutes Repeal Act for 2025 report to a committee for further review. This is a procedural step to analyze the bill's impact before potential passage. Next, there was significant debate around Bill S-206, which proposes a national framework for a guaranteed livable basic income. The motion to adjourn the Senate until November 18, 2025, was mentioned, indicating a procedural delay to allow for further consideration. The debate also touched on the broader implications of the bill, with some senators emphasizing the need for a national approach to address income inequality. Moving to Bill S-222, which seeks to lower the voting age to 16, there was strong opposition from Senator Housakos, who argued that the Senate lacks the authority to amend the Elections Act and that such a change should be decided by the House of Commons. The debate highlighted concerns about democratic legitimacy and the role of the Senate in electoral reforms. Additionally, a motion was proposed to request a government response to the eighth report of the Standing Senate Committee on Fisheries and Oceans regarding seal populations, showing the Senate's role in environmental oversight. The transcript also notes the passing of former Senator Peter MacKay, underscoring the personal impact of the event on the chamber. Overall, the debates reflect a mix of procedural actions, legislative proposals, and ideological disagreements on key policy issues.
We don't have a plain-language summary for Consideration in committee yet. The official source linked below is the full record.
We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
We don't have a plain-language summary for First reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Second reading yet. The official source linked below is the full record.
We don't have a plain-language summary for Consideration in committee yet. The official source linked below is the full record.
We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
Debate and sitting links point to official parliamentary sources when LEGISinfo publishes them. Any plain-language discussion summaries should be generated from those official texts and reviewed before public display.
Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced