Forward Regulatory Plan
The Canada Revenue Agency’s Forward Regulatory Plan for 2025-2027:
- is a publicly available list, with descriptions, of planned or anticipated regulatory changes (regulatory initiatives) that the Canada Revenue Agency intends to propose or finalize within a 2-year period; and
- may include regulatory initiatives that are planned to be brought forward over a longer time frame and that are indicated as long-term.
Some of the initiatives in this plan may be associated with the Canada Revenue Agency’s multi-year plan to review its existing regulations (stock review plan).
Forward Regulatory Plans are intended to help Canadians, including businesses, Indigenous peoples and trading partners, plan for:
- opportunities to provide their feedback during regulatory development; and
- future regulatory changes.
The Forward Regulatory Plan briefly describes each regulatory initiative and includes information such as:
- who may be affected by a regulatory initiative;
- regulatory cooperation efforts undertaken or planned;
- opportunities for public consultation;
- links to related information or analysis; and
- the Canada Revenue Agency’s contact information.
The Forward Regulatory Plan will be updated over time to reflect, for example:
- progress in regulatory development; and
- changes to the Canada Revenue Agency’s regulatory priorities or its operating environment.
Consult the Canada Revenue Agency’s acts and regulations web page for:
- a list of acts and regulations administered by the Canada Revenue Agency; and
- further information on the Agency’s implementation of government-wide regulatory management initiatives.
Consult the following for links to the Cabinet Directive on Regulation and supporting policies and guidance, and for information on government-wide regulatory initiatives implemented by departments and agencies across the Government of Canada:
To learn about upcoming or ongoing consultations on proposed federal regulations, visit: