Bill S-217 explained in plain English
An Act to amend the Canada Revenue Agency Act (reporting on unpaid income tax)
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 requires the Canada Revenue Agency to report on tax evasion convictions and the 'tax gap' every three years, with data shared with the Parliamentary Budget Officer.
Bill S-217 amends the Canada Revenue Agency Act to require the Canada Revenue Agency (CRA) to include specific information in its annual reports. This includes a detailed list of all convictions for tax evasion (with a separate list for international tax evasion) and statistics on the 'tax gap.' The tax gap is defined as the total amount of unpaid taxes due to undeclared income and the difference between taxes assessed and collected. The CRA must report this data every three years starting three years after the bill comes into effect. The Minister of National Revenue must also share this tax gap data with the Parliamentary Budget Officer for analysis.
- Adds a requirement for the CRA to list all tax evasion convictions (including international cases) in its annual report.
- Defines the 'tax gap' as unpaid taxes from undeclared income plus the difference between assessed and collected taxes.
- Mandates the CRA to include tax gap statistics in its annual report every three years, starting three years after the bill takes effect.
- Requires the Minister of National Revenue to provide tax gap data to the Parliamentary Budget Officer for analysis.
- Canada Revenue Agency (CRA)
- Minister of National Revenue
- Parliamentary Budget Officer
- Taxpayers (through reporting requirements)
- The exact methodology for calculating the tax gap is not fully detailed in the provided text.
- The specific data categories to be included in the tax gap statistics are not explicitly listed in the summary.
- The implementation timeline for the tax gap reporting begins three years after the bill's coming into force, but the exact date is not specified.
The CRA must now include a detailed list of all tax evasion convictions (including international cases) in its annual report.
Source: Section 2(1) of Bill S-217
The CRA must include tax gap statistics in its annual report every three years starting three years after the bill takes effect.
Source: Section 2(3) of Bill S-217
The tax gap is defined as unpaid taxes from undeclared income plus the difference between taxes assessed and collected, with specific calculation methods outlined.
Source: Section 3 of Bill S-217
The Minister of National Revenue must share tax gap data with the Parliamentary Budget Officer for analysis.
Source: Section 3(3) of 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-217 completed its Senate first reading on May 28, 2025, marking its formal introduction to the Senate, with the bill now proceeding to second reading in the House of Commons.
Bill S-217, which proposes amendments to the Canada Revenue Agency Act to improve reporting on unpaid income tax, reached the Senate's first reading stage on May 28, 2025. This procedural step marked the formal introduction of the bill to the Senate. The bill is now at second reading in the House of Commons. The Senate first reading does not involve debate or voting on the bill's content, as it is a routine administrative step to schedule the bill for further consideration. Similar bills (S-258 and S-243) have previously been introduced but had different outcomes: S-258 is currently at second reading in the House of Commons, while S-243 was defeated.
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.
The Senate completed its second reading stage for Bill S-217 on March 10, 2026, following speeches by sponsors and respondents, with the bill now proceeding to second reading in the House of Commons.
This record documents the Senate's second reading stage for Bill S-217, which aims to amend the Canada Revenue Agency Act to improve reporting on unpaid income tax. The Senate completed this procedural stage on March 10, 2026. Key events include: - The bill was first read in the Senate on June 4, 2025, with a sponsor's speech by Senator Percy E. Downe (Canadian Senators Group). - A response speech was delivered by Senator Elizabeth Marshall (Conservative) on November 6, 2025. - Similar bills (S-258 and S-243) from previous parliaments are noted, with S-258 currently at second reading in the House of Commons and S-243 having been defeated. The bill is now at second reading in the House of Commons, with its next steps dependent on parliamentary schedules. This record does not alter the law but reflects procedural progress in 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 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.
The Senate debated procedural motions, including a report referral, Bill S-222 on voting age reduction, and a motion to request government action on seal populations.
The Senate debate included several procedural motions and discussions on specific bills. A motion was proposed to refer a report to a committee for further review. Bill S-222, which aims to lower the voting age to 16, was debated, with some senators expressing concerns about its implications. The Statutes Repeal Act was mentioned, and a motion to adjourn the session was tabled. Further discussion on Bill S-222 highlighted differing opinions, with one senator arguing against the proposal. A motion to request a government response on seal population management was also raised.
The Senate debates cover second readings of bills related to children's strategy, gaming regulations, assisted reproduction, national security, and digital privacy, with discussions on implementation and oversight.
The provided text contains Senate debate records from Canada's 44th Parliament, 1st Session, focusing on various bills and motions. Key topics include: (1) Bill S-212 (Children's Strategy Act) and Bill S-241 (Gaming Regulations Act) during second reading debates, with senators discussing implementation challenges and stakeholder consultation. (2) A motion to refer Bill C-66 (Assisted Human Reproduction Act) to a special committee for review. (3) Debate on Bill C-51 (National Security Act) regarding its impact on digital privacy and law enforcement powers. (4) Discussion about Bill C-29 (Digital Privacy Act) and its provisions for data protection. The debates highlight procedural steps like second readings, committee referrals, and legislative scrutiny of proposed laws.
The Senate completed its third reading of Bill S-217 on March 12, 2026, but the bill remains at second reading in the House of Commons.
The Senate completed its third reading of Bill S-217 on March 12, 2026. This procedural step signifies the Senate has finished its formal review of the bill, but the bill remains at second reading in the House of Commons. The Senate's third reading does not alter the legal content of the bill; it only marks the completion of the Senate's legislative process for this measure.
The Senate debated procedural motions to refer bills to committees and discussed the implications of proposed legislation, with no final votes or legislative outcomes recorded in the provided text.
The Senate debates on March 12, 2026, included discussions about several bills and motions. Key points included: 1. Bill C-14 (Criminal Law Amendment Act): Senator Pate argued against the bill, stating it would not make communities safer and could disproportionately target marginalized groups. No vote was recorded. 2. Bill S-214 (Foreign State Assets Seizure Act): A motion was proposed to refer the bill to a committee for further study. The bill aims to allow the government to seize assets from foreign states involved in activities contrary to Canadian interests. 3. Bill S-241 (Criminal Code and Indian Act Amendment Act): A motion was proposed to refer the bill to a committee. The bill seeks to amend the Criminal Code and Indian Act, though specific details of the amendments were not outlined in the debate. 4. Committee Report Extensions: A motion was passed to extend the deadline for a committee to report on a study related to a specific bill (referenced as 'Bill S-217'). The debates focused on procedural motions to refer bills to committees rather than substantive legal changes. No final votes or legislative outcomes were recorded in the provided text.
Bill S-217's first reading was completed on March 26, 2026, and it is now at second reading in the House of Commons, with procedural dates and similar bills noted in the official records.
Bill S-217, titled 'An Act to amend the Canada Revenue Agency Act (reporting on unpaid income tax)', is currently at second reading in the House of Commons. The first reading of the bill was completed on Thursday, March 26, 2026, when it was placed in the Order of Precedence. This procedural step marks the formal introduction of the bill to the House. The second reading is scheduled for Wednesday, June 4, 2025, though this date appears earlier than the first reading date, which may indicate a potential error in the timeline. The bill's progression includes a sponsor's speech by Percy E. Downe (Canadian Senators Group) on June 4, 2025, and a response speech by Elizabeth Marshall (Conservative) on November 6, 2025. Similar bills, such as S-258 and S-243, were previously introduced but have different statuses: S-258 is at second reading, while S-243 was defeated. This summary reflects the procedural steps and dates provided in the official records, without implying legal changes or outcomes.
The House of Commons debated bills related to victims' rights, energy policy, and procedural reforms, with MPs discussing the implications of the Major Projects Office and the Trans Mountain pipeline project.
The Hansard record from the House of Commons includes speeches by Members of Parliament discussing various bills and policy topics. Key themes include debates on victims' rights, parole reforms, energy policies, and procedural rules. Specific bills mentioned are Bill C-236 (Victims' Families and Parole Reform Act) and Bill C-236 (Energy Policy). Discussions involve the role of the Major Projects Office, Canada's energy exports, and the impact of the Trans Mountain pipeline project. Some speakers emphasized the need for legislative clarity and procedural fairness, while others highlighted the importance of balancing economic interests with public safety.
Bill S-217 is undergoing second reading in the House of Commons with no recorded debate activity as of March 26, 2026.
Bill S-217 is currently at the second reading stage in the House of Commons. The latest recorded activity was placing the bill in the Order of Precedence on March 26, 2026. The second reading stage occurred on June 4, 2025, during Sitting 6. No formal debate or voting activity was recorded for this second reading stage. The bill was first introduced on May 28, 2025, and its next scheduled step was the third reading on March 12, 2026. Similar bills (S-258 and S-243) were previously introduced but have different statuses: S-258 is also at second reading, while S-243 was defeated.
During a House of Commons sitting on May 28, 2026, MPs debated Bill S-217, the "streaming tax" implications, and the immigration department's main estimates, with significant discussion on affordability, cultural industries, trade relations, and the immigration system's integrity and capacity.
This record is from a House of Commons sitting on May 28, 2026, during the second reading debate of Bill S-217. The sitting included routine proceedings, government orders, private members' business, and adjournment proceedings. The primary debate discussed in this record is about an opposition motion to eliminate a "streaming tax" proposed by the CRTC. Many Members of Parliament (MPs) from various parties spoke, debating the potential impacts of the CRTC's decision to increase the levy on streaming services from 5% to 15% of Canadian revenues. Key themes included the affordability of streaming services for Canadians, the potential impact on investment in Canada's cultural and film industries, and the potential for this to be a trade irritant with the United States, especially in light of upcoming CUSMA reviews. There was also discussion about the CRTC's independence, the government's role in directing the CRTC, and the distinction between a "tax" and a "contribution". Additionally, a significant portion of the sitting involved the "Business of Supply" debate concerning the Department of Citizenship and Immigration's main estimates for 2026-27, covering topics such as asylum seeker processing, health benefits, temporary foreign workers, and the processing of applications for permanent residency and citizenship. Finally, Private Members' Business included Bill S-217, concerning reporting on unpaid income tax by the Canada Revenue Agency, which was debated and moved to second reading.
The provided text is a record of House of Commons proceedings on May 28, 2026, focusing on routine proceedings and debates on unrelated matters, with no substantive discussion of Bill S-217 itself.
During the second reading debate in the House of Commons on Bill S-217, the sponsor’s speech focused on the procedural steps related to the bill and did not contain substantive discussion about the bill's content or impact. The provided text primarily consists of routine proceedings, committee reports, petitions, questions on the order paper, debates on unrelated opposition motions, statements by members on various topics, oral questions on diverse government actions, and the beginning of the committee of the whole stage for immigration estimates. Therefore, this specific artifact does not provide information to summarize the bill's purpose, effects, or affected laws.
Members of the House of Commons debated the CRTC's decision to triple the levy on online streaming services, with the opposition criticizing the impact on affordability and investment, while the government defended it as necessary to support Canadian content and creators.
During this debate at second reading in the House of Commons on Bill S-217, which aims to amend the Canada Revenue Agency Act concerning the reporting of unpaid income tax, the discussion focused on the CRTC's decision to increase the levy on online streaming services from 5% to 15% of Canadian revenues. Opposition members argued that this increase would be passed on to consumers, making life less affordable, discouraging investment, and creating a trade irritant with the United States. They also criticized the CRTC for imposing a tax without a parliamentary vote and suggested the government could use its powers under the Broadcasting Act to reject the increase. Government members defended the CRTC's decision as an arm's-length measure to support Canadian content and creators, arguing that it levels the playing field for traditional broadcasters and that the contributions are investments, not taxes, which would ultimately benefit the cultural sector and create jobs. Bloc Québécois members supported the idea of funding Canadian culture but raised concerns about the government's past actions and the potential impact on Quebec's cultural identity, proposing that Quebec should have its own communications regulator.
During a House of Commons debate on Bill S-217, members discussed increasing transparency at the Canada Revenue Agency regarding tax evasion convictions and the tax gap, with most supporting the bill's goals of greater accountability.
This artifact is a record of a debate in the House of Commons on May 28, 2026, concerning Bill S-217, which aims to amend the Canada Revenue Agency Act regarding the reporting of unpaid income tax. The debate primarily involved Conservative members advocating for increased transparency and accountability from the Canada Revenue Agency (CRA) concerning tax evasion and the tax gap. They proposed measures such as publicly listing convictions for tax evasion and requiring the CRA to provide data to the Parliamentary Budget Officer for independent analysis. Liberal and Bloc Québécois members generally supported the bill's objectives of transparency and combating tax evasion, though some noted existing measures and potential privacy concerns. The debate also touched on the government's management of the CRA and the broader economic implications of tax collection.
Bill S-217 is currently at the second reading stage in the House of Commons and has not yet proceeded to committee review, with notable speeches delivered by sponsors and respondents from multiple parties.
This artifact indicates that Bill S-217 has not yet reached the 'House of Commons Consideration in committee' stage. The latest recorded activity for this bill was debate at second reading on Thursday, May 28, 2026. Prior to that, it had first reading on Wednesday, May 28, 2025, and second reading on Wednesday, June 4, 2025. Several major speeches were made at second reading in both the Senate and the House of Commons between November 2025 and May 2026. The artifact also notes similar bills introduced in previous Parliaments, including Bill S-258 which is also at second reading in the House of Commons, and Bill S-243 which was defeated.
Bill S-217, concerning reporting on unpaid income tax, has progressed to the Report stage in the House of Commons, though this stage has not yet been reached, following its second reading debate.
This record indicates that Bill S-217 has reached the Report stage in the House of Commons, but this stage has not yet occurred. The bill has had its first and second readings in the House of Commons, with debate and speeches taking place on specific dates. It also had readings in the Senate. Previous, similar bills (S-258 and S-243) that aimed to amend the Canada Revenue Agency Act concerning unpaid income tax reporting are also noted, with S-258 also being at second reading in the House of Commons and S-243 having been defeated.
This artifact details the legislative journey of Bill S-217, noting its current status at the 'House of Commons Third reading' stage, which is yet to be reached.
The provided text is a record of the legislative process for Bill S-217. It indicates that the bill has reached the 'House of Commons Third reading' stage but this stage has not yet occurred. The summary outlines the bill's progression, noting its first and second readings in the House of Commons, as well as related speeches. It also lists similar bills from previous parliamentary sessions.
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