Bill S-212 explained in plain English
An Act respecting a national strategy for children and youth in Canada
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
Bill S-217 proposes to amend the Canada Revenue Agency Act to mandate reporting on overseas tax evasion convictions and to provide data for an independent analysis of the tax gap.
This bill, S-217, seeks to amend the Canada Revenue Agency Act. It aims to increase transparency and accountability regarding overseas tax evasion. Specifically, it would require the Canada Revenue Agency (CRA) to report on convictions for overseas tax evasion and to provide data to the Parliamentary Budget Officer (PBO) for an independent analysis of the tax gap (the difference between taxes owed and taxes collected). The goal is to ensure fairness for all taxpayers and to help recover lost tax revenue.
- Requires the Canada Revenue Agency (CRA) to report on all convictions for overseas tax evasion.
- Requires the CRA to provide data to the Parliamentary Budget Officer (PBO) for an independent analysis of the tax gap.
- Aims to increase transparency and accountability in the collection of taxes owed to the Government of Canada.
- Seeks to address the issue of unfairness to taxpayers who comply with tax laws when others evade taxes by hiding money overseas.
- Canada Revenue Agency (CRA)
- Parliamentary Budget Officer (PBO)
- Taxpayers who engage in overseas tax evasion
- Taxpayers who comply with tax laws
- The Government of Canada
- The CRA will have a legislative obligation to report on convictions for overseas tax evasion.
- The CRA will have a legislative obligation to provide data to the PBO for tax gap analysis.
- The PBO will have the right to receive data from the CRA for independent analysis.
- Taxpayers have a right to expect fairness and that those who evade taxes will be held accountable.
- Potential to recover significant amounts of uncollected tax revenue (estimated in the billions of dollars annually).
- Potential to reduce the federal deficit.
- Potential to lower taxes or fund programs if lost revenue is collected.
- The bill itself does not introduce new penalties for tax evasion but aims to improve enforcement by increasing transparency and data availability.
- Improved reporting and analysis are intended to increase the likelihood of detection and prosecution for overseas tax evasion.
- The bill does not specify the exact format or frequency of reporting on convictions.
- The bill does not specify the exact type or volume of data to be provided to the PBO, beyond what the PBO deems important.
- The bill relies on the willingness of the CRA to fully comply with data sharing requirements.
- The actual amount of tax revenue recovered will depend on enforcement actions taken by the CRA and the success of its investigations.
This bill would change the requirements for reporting and data sharing related to tax evasion and the tax gap.
Source: Bill S-217
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
Bill S-212's Senate First Reading was completed on May 28, 2025, marking the formal introduction of the bill to the Senate before proceeding to further stages.
The Senate First Reading of Bill S-212 was completed on Wednesday, May 28, 2025. This procedural step formally introduced the bill to the Senate, allowing it to proceed to the next stage (Senate Second Reading on June 4, 2025). The bill, which proposes a national strategy for children and youth, is currently at second reading in the House of Commons. No substantive debate or votes occurred during the Senate First Reading, as this stage only acknowledges the bill's introduction.
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-212 completed its Senate second reading on June 4, 2025, advancing to committee consideration, with a similar bill S-282 already in committee in the Senate.
Bill S-212, titled 'An Act respecting a national strategy for children and youth in Canada,' completed its second reading stage in the Senate on June 4, 2025. This procedural step marked the Senate's approval to advance the bill to the next stage. The bill was first introduced in the House of Commons on May 28, 2025, and later placed in the Order of Precedence on March 12, 2026 (a future date relative to the second reading). A major speech by sponsor Rosemary Moodie (Independent Senators Group) occurred on June 18, 2025, during the second reading. The bill will now proceed to committee consideration in the Senate starting November 5, 2025, with further stages planned for February and March 2026. A similar bill, S-282, was previously introduced in the 44th Parliament and is currently in committee in the Senate.
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 three bills: one to address First Nations legal enforcement gaps, another to clarify RCMP responsibilities for enforcing First Nations laws, and a third to establish Arab Heritage Month, with discussions highlighting reconciliation, treaty obligations, and cultural recognition.
The Senate debate transcripts focus on three key topics: (1) First Nations legal enforcement issues, (2) RCMP accountability for enforcing First Nations laws, and (3) Arab Heritage Month recognition. The discussions reference the 1991 Aboriginal Justice Inquiry report and treaty obligations. A bill (S-223) proposes legislative amendments to address gaps in First Nations legal systems, while another (S-224) seeks to clarify RCMP responsibilities. A third bill (S-227) aims to establish Arab Heritage Month to celebrate Arab Canadian contributions. The debates emphasize reconciliation, treaty commitments, and cultural recognition.
The Senate completed committee consideration of Bill S-212 on February 12, 2026, advancing it to the report stage, while the bill remains at second reading in the House of Commons.
The Senate completed its consideration of Bill S-212 during committee hearings on February 12, 2026. This stage involved detailed examination of the bill's provisions through multiple committee sittings between November 2025 and February 2026. The next procedural step was the report stage scheduled for February 24, 2026, following which the bill would proceed to third reading. The bill is currently at second reading in the House of Commons.
The Senate debated Bill C-68, focusing on procedural motions and amendments related to Indigenous consultation, environmental protections, and regulatory clarity.
The provided text is a record of a Senate sitting session in Canada, specifically a debate on Bill C-68. The discussion involves procedural motions and amendments to the bill, with senators raising points about its impact on Indigenous communities, environmental protections, and regulatory processes. The debate includes calls for further consultation and clarification on specific provisions.
The Senate completed its review of Bill S-212 on February 24, 2026, advancing it to second reading in the House of Commons.
The Senate completed its Report stage review of Bill S-212 on February 24, 2026. This procedural step involved the Senate examining the bill's content and potentially making amendments. The bill is now at second reading in the House of Commons, with its next steps including third reading in the Senate and first reading in the House. Key dates include its first reading in the House on March 12, 2026, and previous committee consideration in November-December 2025. No specific amendments or debates from the Senate Report stage are detailed in the provided text.
The local model returned a partial structured draft. This summary requires human review before publication.
The local model returned a partial structured draft. This summary requires human review before publication.
The Senate completed third reading of Bill S-212 on March 10, 2026, sending it to the House of Commons for second reading.
The Senate completed its third reading of Bill S-212 on March 10, 2026. This procedural step marked the final stage in the Senate's consideration of the bill before it was sent to the House of Commons for second reading. The bill, which aims to establish a national strategy for children and youth in Canada, had previously passed its second reading in the Senate on June 4, 2025, and underwent committee review and report stages in late 2025 and early 2026. The Senate's third reading was the last opportunity for senators to debate and vote on the bill before it proceeds to the House of Commons.
The local model returned a partial structured draft. This summary requires human review before publication.
The local model returned a partial structured draft. This summary requires human review before publication.
Bill S-212's first reading in the House of Commons was completed on May 28, 2025, with the bill now progressing to second reading after being placed in the Order of Precedence on March 12, 2026.
This record documents the procedural steps for Bill S-212 in the House of Commons. The bill was first introduced on May 28, 2025, and placed in the Order of Precedence on March 12, 2026, marking the completion of its first reading stage. The bill is now at second reading in the House of Commons. Key procedural dates include second reading on June 4, 2025, committee consideration from November 5 to December 10, 2025, report stage on February 24, 2026, and third reading on March 10, 2026. The Senate will consider the bill starting June 4, 2025. A similar bill (S-282) was introduced in the previous Parliament but is currently at committee stage in the Senate.
The local model returned a partial structured draft. This summary requires human review before publication.
The local model returned a partial structured draft. This summary requires human review before publication.
Bill S-212 is at the second reading stage in the House of Commons, with the latest activity being its placement in the Order of Precedence on March 12, 2026, and no legal changes have been enacted at this stage.
Bill S-212, titled 'An Act respecting a national strategy for children and youth in Canada,' is currently at the second reading stage in the House of Commons. The latest procedural activity was placing the bill in the Order of Precedence on March 12, 2026. The second reading stage occurred on June 4, 2025, during Sitting 6. Major speeches were delivered during this stage, including a speech by Rosemary Moodie (Independent Senators Group) on June 18, 2025. The bill will proceed to committee consideration in the House of Commons starting November 5, 2025, with further stages including report stage (February 24, 2026) and third reading (March 10, 2026). The Senate will consider the bill starting June 4, 2025. This stage does not alter the law; it is a procedural step to advance the bill for further debate and review.
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