Issue

Legislation for a number of outstanding Budget 2021 and other previously announced measures has not been finalized. Some of these measures have short timelines for implementation as they impact the 2021 filing season or are effective early in 2022. Others have an upcoming effective date but require Royal Assent for the Canada Revenue Agency (CRA) to administer them.

Things to consider

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Next steps

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Key messages

• The CRA is working closely with the Department of Finance Canada to effectively administer existing measures and implement the Government's tax policy agenda
• The CRA is committed to supporting Canadians, especially those who rely on various benefits and credits for income support
• Specific questions about tax policy options and tax changes should be directed to the Department of Finance Canada