Tax policy
The Department of Finance Canada develops and evaluates federal tax policies and legislation in the areas of personal income tax, corporate income tax, and sales and excise tax. The actual collection of taxes and interpretation of tax law are the responsibility of the Canada Revenue Agency (CRA). For information on tax collection, visit the CRA website.
The Department of Finance Canada also monitors our tariff policies and those of other nations, and it develops new policies that will best serve our economy.
Regulations Amending the New Harmonized Value-Added Tax System Regulations, No. 2 (Ontario)
(made on June 12, 2026, P.C. 2026-610)
The Government of Canada made regulations to implement the Government of Ontario’s decision to enhance its Harmonized Sales Tax (HST) New Housing Rebate and HST New Residential Rental Property Rebate to temporarily provide relief of the province's 8% component of the HST on eligible new homes in Ontario.
Government announces 2024-25 rates for final payments under the Canada Carbon Rebate for Small Businesses
(November 14, 2025)
The Minister of Finance and National Revenue is using his authority under the Income Tax Act to specify payment rates, on a per-employee basis, for the 2024-25 fuel charge year, and the designated provinces in which these payment rates will apply.
Letter from Minister of Finance and National Revenue François-Philippe Champagne to Digital Services Tax Taxpayers
(September 13, 2025)
Letter from Finance Minister announcing repeal of Canada’s Digital Services Tax and refund of past payments with interest.
Tax Credit Payment Rates to Return Fuel Charge Proceeds to Farmers for 2024-25 and 2025-26
(January 10, 2025)
Overview of tax credit payment rates for returning fuel charge proceeds to farmers for 2024-25 and 2025-26.
Enabling the CRA to Deliver the Canada Carbon Rebate for Small Businesses
(November 15, 2024)
Explanation of how small businesses in Canada can receive the carbon rebate through the CRA.
A Stable and Predictable Regulatory Environment for Rental Housing Providers
(May 8, 2024)
Information on creating a stable and predictable regulatory environment for rental housing providers in Canada.
Tax Credit Payment Rates to Return Fuel Charge Proceeds to Farmers for 2023-24
(January 19, 2024)
Details on tax credit payment rates and fuel charge rebates for farmers in Canada for 2023-24.
Report on Federal Tax Expenditures
Comprehensive report on federal tax expenditures and their impact on government finances.
Tax evaluations and research reports
Reports that evaluate federal tax measures, examining their effectiveness and impact on Canadians and the economy.
Indigenous tax policy
Tax policies and measures related to Indigenous Peoples in Canada
Tax treaties
Canada's tax treaties and agreements with other countries.
Tax Information Exchange Agreements
Canada's Tax Information Exchange Agreements with other jurisdictions.
Laws, regulations and Ministerial Orders
Tax laws and other measures, including legislation governing banks and other federal financial institutions, and payments to provinces.
Canada's response to U.S. tariffs on Canadian goods
Canada’s countermeasures to U.S. tariffs on steel and aluminum, retaliatory tariffs and support for affected sectors.
Customs tariff information and publications
Comprehensive access to Canada's customs tariffs and related information.