Regulatory Stock Review Plan: 2025-2027
The Canada Revenue Agency (CRA) Regulatory Stock Review Plan provides a list of regulations the CRA intends to review over a two year period between 2025-2027. The purpose of these reviews is to ensure that the regulations continue to be appropriate and effective, and achieve their intended policy objectives.
The stock review plan identifies the CRA's contact point for the planned reviews. The plan will be adjusted and updated over time to reflect the CRA's regulatory priorities and changes to the operating environment.
Regulations
Review of Certain Air Transport Regulations
Title or Working Title of the Regulations:
- Interest Rates (Air Travellers Security Charge Act) Regulations (SOR/2007-267)
- Listed Airport Regulations (SOR/2004-293)
Enabling Act: Air Travellers Security Charge Act
Rationale: The CRA is undertaking a review of certain regulations made under the Air Travellers Security Charge Act to ensure the regulations continue to support and align with the CRA policy objectives.
Date of last review or amendment (Year):
- The Interest Rates (Air Travellers Security Charge Act) Regulations were last amended in 2010.
- The Listed Airport Regulations have not been amended since being made in 2004.
Status of review: Completed
Stakeholder feedback: N/A at this time
Outcome of the review: The review is complete. The recommendation is to amend the Interest Rates (Air Travellers Security Charge Act) Regulations and to repeal the Listed Airport Regulations. We will report any regulatory proposals as a result of this review in the CRA’s Forward Regulatory Plan.
Departmental or agency contact:
Manager, Federal and Provincial Legislative Affairs Section
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements@cra-arc.gc.ca
Review of the Regulations Respecting Excise Licences and Registrations
Title or Working Title of the Regulations: Regulations Respecting Excise Licences and Registrations (SOR/2003-115)
Enabling Act: Excise Act, 2001
Rationale: The CRA is undertaking this review of the Regulations Respecting Excise Licences and Registrations to ensure the regulations continue to support and align with the CRA policy objectives.
Date of last review or amendment (Year):
- The Regulations Respecting Excise Licences and Registrations were last amended on December 15, 2022.
Status of review: Completed
Stakeholder feedback: N/A at this time
Outcome of the review: To be amended. We will report any regulatory proposals as a result of this review in the CRA’s Forward Regulatory Plan.
For further information:
Departmental or agency contact:
Manager, Federal and Provincial Legislative Affairs Section
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements@cra-arc.gc.ca
Review of Certain Softwood Lumber Export Regulations
Title or Working Title of the Regulation(s):
- American Consumption of Softwood Lumber Products Regulations (SOR/2008-185)
- Conditions for Exempted Persons Regulations (SOR/2007-17)
- Expiry of the Application of Section 12.1 of the Softwood Lumber Products Export Charge Act, 2006 Regulations (SOR/2011-130)
- Payments to the Provinces Regulations (SOR/2007-252)
Enabling Act: Softwood Lumber Products Export Charge Act, 2006
Rationale: With the introduction of the Canada-US-Mexico Agreement (CUSMA), the CRA is undertaking a review of certain regulations made under the Softwood Lumber Products Export Charge Act, 2006 to ensure the regulations continue to support and align with the CRA policy objectives.
Date of last review or amendment (Year):
- A comprehensive review of regulations made under the Softwood Lumber Products Export Charge Act, 2006 has not yet been undertaken.
- The regulations under review have not been amended.
Status of Review: Completed
Stakeholder Feedback: N/A at this time.
Outcome of the Review: The review is complete. The recommendation is to repeal the American Consumption of Softwood Lumber Products Regulations, the Conditions for Exempted Persons Regulations and the Payments to the Provinces Regulations. We will report any regulatory proposals as a result of this review in the CRA’s Forward Regulatory Plan.
For further information:
Departmental or agency contact:
Manager, Federal and Provincial Legislative Affairs Section
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements@cra-arc.gc.ca
Review of the Children's Special Allowance Regulations
Title or Working Title of the Regulation(s): Children's Special Allowance Regulations (SOR/93-12)
Enabling Act: Children's Special Allowances Act
Rationale: The CRA is undertaking a review of the Children's Special Allowance Regulations to ensure the regulations continue to support and align with the CRA policy objectives.
Date of last review or amendment (Year): A comprehensive review of the Children's Special Allowance Regulations has not yet been undertaken. The regulations were last amended on June 23, 2022.
Targeted start for review (Year): 2023
For further information:
- Children's Special Allowances (CSA)
- Form RC64, Children's Special Allowances
- Children's Special Allowances (CSA) payment amounts for base years 2020-2023
Departmental or agency contact:
Manager, Federal and Provincial Legislative Affairs Section
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency
Email: Regulations-Reglements@cra-arc.gc.ca
Consult the CRA's Acts and Regulations web page for:
- a list of Acts and Regulations administered by the CRA;
- further information on the CRA's implementation of government-wide regulatory management initiatives.
For more information
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: