Tax Reform Survey | MP William Stevenson

TAX REFORM

Earlier this summer, Conservative Leader Pierre Poilievre entrusted me with leading our work to develop a plan to reform Canada’s tax system.

As the only CPA with tax experience in the House of Commons, I take this responsibility seriously. Since then, I have met with our Shadow Ministers, MPs from a range of professional backgrounds, and fellow CPAs. I also look forward to engaging with stakeholders and tax experts.

Canada’s tax system has become far too complicated, and the CRA is not serving Canadians as it should.

Canadian workers and businesses deserve a simpler, fairer tax system that rewards hard work and helps grow our economy.

If you have practical ideas or workable solutions to help reform Canada’s tax system, I’d encourage you to complete the questionnaire below.

Tax Reform Questionnaire

Canada’s tax system affects every Canadian: workers, families, seniors, farmers, small businesses, and employers.

As part of our work on tax reform, we want to hear directly from Canadians about their experiences with the tax system and the Canada Revenue Agency (CRA), the challenges they face, and the changes they believe should be considered.

Your feedback will help inform our work examining ways to make Canada’s tax system simpler, fairer, more predictable, and easier to navigate.

About You

Postal Code (optional)

Your Experience with Canada's Tax System

Overall, how easy or difficult is Canada's tax system for you to understand?

Have you ever used professional help to prepare your taxes or understand your tax obligations?

Regularly

Occasionally

Rarely

Never

Are there tax credits, deductions, exemptions, or rules that you find particularly difficult to understand or use?

Are there tax credits, deductions, exemptions, or rules which are used by you?

Your Experience with the CRA

Have you contacted or dealt with the Canada Revenue Agency during the past five years?

Yes

If you could change one thing about the CRA, what would it be?

Priorities for Tax Reform

For Business Owners, Farmers, Ranchers and Self-Employed Canadians

If you operate a business, farm, ranch, or are self-employed, approximately how much time do you spend each year dealing with tax filing, record keeping, CRA requirements, tax compliance, GST, payroll?

Have tax complexity or compliance requirements ever affected a decision to invest, hire employees, expand your business, farm or ranch, or undertake a new project?

Yes

Unsure

Not applicable

Please tell us more:

Specific Tax Reform Ideas

As part of our consultations, a number of specific approaches to tax reform have been raised. We would like to know what Canadians think about these ideas.

Canada's personal income tax system currently has multiple tax brackets. Which approach do you believe should be considered as part of tax reform?

Keep the current number of federal tax brackets

Reduce the number of tax brackets

Consider a single federal income tax rate with a significantly larger basic personal exemption

Unsure

Other

Should the federal government consider significantly increasing the amount of income Canadians can earn before paying federal income tax?

Yes

Unsure

If yes, what do you think would be a reasonable tax-free amount?

Canada relies on a combination of taxes on income and consumption, including the GST. Which general approach would you prefer?

Greater reliance on income taxes and less on consumption taxes

Greater reliance on consumption taxes and lower taxes on income

Maintain approximately the current balance

Unsure

Should tax reform review existing federal tax credits, deductions and other special tax preferences to determine whether some could be simplified or eliminated in exchange for lower or simpler tax rates?

Yes

Unsure

Are there particular credits or deductions that you believe should be protected, changed, or eliminated?

For small businesses, should Canada examine a system that allows more earnings to remain in a business for reinvestment, with tax applying when funds are withdrawn or distributed?

Yes

Unsure

I would need more information

If you own a business, would this make you more or less likely to reinvest in your business?

More likely

Less likely

No difference

Not applicable

Should Canada review the tax treatment of capital gains to ensure that the system encourages Canadians to invest and build businesses in Canada while maintaining an appropriate tax base?

Yes

Unsure

What changes, if any, would you suggest?

Canadians with Registered Retirement Income Funds (RRIFs) are required to withdraw a minimum percentage each year. Should the federal government review or eliminate mandatory minimum RRIF withdrawals so seniors have greater flexibility over when they use

Yes, eliminate mandatory minimum withdrawals

Yes, review and modify the current rules

No, maintain the current system

Unsure

Should the government review CPP contribution rules, including the two tier CPP contribution requirements introduced in recent years, as part of a broader review of taxes and payroll costs on workers and employers?

Yes

Unsure

The CPP basic exemption allows $3500 employment income before calculating which CPP contributions. Should the federal government examine increasing the basic exemption?

Yes

Unsure

Should a higher CPP basic exemption or other CPP contribution relief be considered specifically for employees and employers of small businesses?

Yes

Unsure

If CPP contribution relief for small businesses were considered, what should be the main objective? Select all that apply.

Reduce payroll costs for small businesses

Increase employees’ take-home pay

Encourage small businesses to hire more employees

Support new and growing businesses

Simplify payroll administration

No special CPP treatment should be provided to small businesses

Other

GST/HST Small Business Exemption

Under current rules, businesses with less than $30,000 in taxable supplies over the applicable period qualify as “small suppliers” do not have to register for or collect GST/HST.

Should the $30,000 GST/HST small-supplier threshold be increased to reduce the administrative and compliance burden on small businesses?

Yes

Unsure

For small business owners: Has the current $30,000 threshold affected decisions about growing your business, taking on additional work, or increasing sales?

Should Old Age Security benefits be paid to seniors with individual annual incomes above $100,000?

Yes, OAS should continue to be available regardless of income, subject to the existing recovery-tax rules

Yes, but benefits should be reduced for higher-income seniors

No, seniors earning more than $100,000 annually should not receive OAS

The income threshold should be different

Unsure

If you believe the income threshold should be different, at approximately what annual income should OAS begin to be reduced or no longer be payable?

Would you support a comprehensive review of federal tax expenditures, including credits, deductions, exemptions and preferential tax treatments, if the objective were to make the overall tax system simpler and more transparent?

Yes

Unsure

Your Ideas

What is the single most important change you would make to Canada's tax system?

Is there a tax rule that you believe is outdated, unnecessarily complicated, or produces unintended consequences?

Is there anything else you would like the Tax Reform Working Group to consider?

Please provide us with your email

Thank you for taking the time to share your experience and ideas.

Your feedback will help inform our work as we consult Canadians, tax professionals, businesses, farmers, and other stakeholders about opportunities to improve Canada's tax system.