Administrative Burden Baseline: Update 2025
Administrative Burden Baseline
In its Red Tape Reduction Action Plan, the Government committed to build on the efforts of the Paperwork Burden Reduction Initiative by requiring departments, through the Administrative Burden Baseline, to provide a count of the requirements in federal regulations that impose an administrative burden on business.
All federal regulations that are administered by the Canada Revenue Agency (CRA) that have requirements that impose administrative burden on business are identified below. The total 2025 count is 1,824. The total June 30th, 2014 baseline count is 1,776.
Between July 1, 2024 and June 30, 2025, the Canada Revenue Agency's total count of administrative burden requirements remained unchanged. There were no regulatory changes affecting the count of administrative burden requirements.
| Title of the regulation | SOR Number | 2025 Count |
|---|---|---|
| Brewery Departmental Regulations | c. 566 | 28 |
| Brewery Regulations | c. 565 | 43 |
| Canada Pension Plan Regulations | C. 385 | 66 |
| Children's Special Allowance Regulations | 93-12 | 19 |
| Denatured and Specially Denatured Alcohol Regulations | 2005-22 | 2 |
| Excise Act Licence Fees Regulations | c. 571 | 1 |
| Credit Note and Debit Note Information (GST/HST) Regulations | 91-44 | 8 |
| Formula Refunds Regulations | c. 591 | 1 |
| Gasoline Excise Tax Regulations | 2000-253 | 1 |
| General Excise and Sales Tax Regulations | c. 594 | 148 |
| Electronic Filing and Provision of Information (GST/HST) Regulations | 2010-150 | 28 |
| Input Tax Credit Information (GST/HST) Regulations | 91-45 | 11 |
| New Harmonized Value-added Tax System Regulations | 2010-117 | 36 |
| New Harmonized Value-added Tax System Regulations, No. 2 | 2010-151 | 41 |
| Offset of Taxes (GST/HST) Regulations | 91-49 | 24 |
| Publications Supplied by a Registrant (GST/HST) Regulations | 91-43 | 2 |
| Ships' Stores Regulations | 96-40 | 5 |
| Social Insurance Number Disclosure Regulations | 91-41 | 1 |
| Telecommunication Programming Services Tax Regulations | 86-895 | 34 |
| Income Tax Regulations | c. 945 | 1,125 |
| Insurable Earnings and Collection of Premiums Regulations | 97-33 | 10 |
| Losses of Bulk Spirits and Packaged Alcohol Regulations | 2003-206 | 2 |
| Regulations Respecting Excise Licences and Registrations | 2003-115 | 67 |
| Regulations Respecting the Information to be Displayed on Alcohol Containers and their Packaging | 2003-201 | 2 |
| Regulations Respecting the Possession of Non-duty-paid Packaged Alcohol | 2003-205 | 2 |
| Regulations Respecting the Possession of Tobacco and Cannabis Products That Are Not Stamped | 2003-203 | 3 |
| Return of Packaged Alcohol to an Excise Warehouse Regulations | 2003-200 | 8 |
| Special Services Regulations | C. 478 | 6 |
| Special Services (Excise) Regulations | 87-689 | 4 |
| Stamping and Marking of Tobacco and Cannabis Products Regulations | 2003-288 | 53 |
| Tax Rebate Discounting Regulations | 86-108 | 43 |
| Total count: | 1,824 |
Previous years’ counts for the CRA are available upon request.
Contact
Manager, Federal and Provincial Legislative Affairs Section
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements
For more information
- Government-wide Administrative Burden Baseline counts
- Government-wide Forward Regulatory Plans
- Cabinet Directive on Regulation
- Federal regulatory management
- Canada–United States Regulatory Cooperation Council
To learn about upcoming or ongoing consultations on proposed federal regulations, visit the Canada Gazette and Consulting with Canadians websites.