Overall federal tax gap report Estimates and key findings for non-compliance, tax years 2014 – 2018

Overall federal tax gap report Estimates and key findings for non-compliance, tax years 2014 – 2018 Canada’s first overall tax gap report brings together all previously published tax gap components with updated estimates and key findings up to tax year 2018. 2023-12-06 Canada Revenue Agency open-ouvert@tbs-sct.gc.ca Economics and Industrytax gapcomplianceCanada Revenue AgencyCRAnon-compliancefederal tax gapnet tax gapgross tax gappayment gapreporting gaptax non-compliancePersonal Income TaxCorporate Income TaxGST/HSTexcisecollectiontax revenuecompliance and collection effortscompliance and collection activitiescompliance and collection resultsindividualscorporationsunderground economyoffshorelarge corporationsSMEexcise dutiesGST/HST registrants Explanatory NotesPDF https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/5efd08e1-b63d-46b3-9b38-ba9c511efa86/download/explanatory_notes_en.pdf Explanatory NotesPDF https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/7a66e41f-93f2-45f5-936b-7965e60c1da0/download/notes_explicatives_fr.pdf Table 1: Personal Income Tax (PIT) gap estimates for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/bcd5a76c-28e8-4e56-9112-546981b9f312/download/tb01-eng.csv Table 1: Personal Income Tax (PIT) gap estimates for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/48e60ad7-8e8f-4950-861f-9993f2b1ee2d/download/tb01-fr.csv Table 2: Potential federal tax loss for selected activities of the underground economy, tax year 2018CSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/b516dafd-fd84-4450-8670-18a93045e77c/download/tb02-en.csv Table 2: Potential federal tax loss for selected activities of the underground economy, tax year 2018CSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/4baa66ab-6ab3-46d2-9240-a0e386e617a1/download/tb02-fr.csv Table 3: Corporate Income Tax (CIT) gap estimates for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/6851704b-1ba0-4d09-a8b3-4be3342e5012/download/tb03-en.csv Table 3: Corporate Income Tax (CIT) gap estimates for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/b393ee92-008f-4a02-8769-5be45d711edd/download/tb03-fr.csv Table 4: GST/HST gap estimates for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/7ac60df9-4629-499e-98ab-d9623d3dc612/download/tb04-en.csv Table 4: GST/HST gap estimates for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/db36bbbd-e3e3-4d71-b509-70e960abbf7e/download/tb04-fr.csv Table 5: Excise gap estimates for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/07365293-6c1f-4036-a583-3198e50acc8c/download/tb05-en.csv Table 5: Excise gap estimates for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/bbeeb93d-d8fa-42ae-a7ff-121e9289b7f1/download/tb05-fr.csv Table A1: Tax gap estimates in nominal dollars for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/52dc54a6-3105-46db-887a-e64009a178c7/download/tba1-en.csv Table A1: Tax gap estimates in nominal dollars for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/78ffc6fc-e0c1-445e-96ac-eded85fccc6d/download/tba1-fr.csv Table A2: Tax gap estimates in constant 2018 dollars for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/404ec58f-4213-47db-abf4-25b39b65a513/download/tba2-en.csv Table A2: Tax gap estimates in constant 2018 dollars for tax years 2014 to 2018, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/6d3a4d2e-847a-4fe8-9c35-2cd5b8b7f396/download/tba2-fr.csv Table A3: Tax gap estimates as percentage of corresponding federal tax revenue for tax years 2014 to 2018CSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/4caa9300-7596-4097-a572-6f865c1719ba/download/tba3-en.csv Table A3: Tax gap estimates as percentage of corresponding federal tax revenue for tax years 2014 to 2018CSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/41fc084d-7cfb-478f-a87a-cd7dd896eeac/download/tba3-fr.csv Table A4: Federal tax revenue for fiscal years from 2014-15 to 2018-19, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/148c9a18-e5a2-43c4-8420-3c66bb24f622/download/tba4-en.csv Table A4: Federal tax revenue for fiscal years from 2014-15 to 2018-19, in $billionsCSV https://open.canada.ca/data/dataset/4f76bbb3-81df-411b-9ad7-d5a5c965e322/resource/b09508b0-d86b-49b9-b54d-089010896000/download/tba4-fr.csv

Canada’s first overall tax gap report brings together all previously published tax gap components with updated estimates and key findings up to tax year 2018.

Data and Resources

Similar records