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What Proportion of Tax Returns Could the Canada Revenue Agency Complete?

Author

Listed:
  • Antoine Genest-Gregoire
  • Jennifer Robson
  • Saul Schwartz
  • Josh Dadjo

Abstract

Low-income individuals who do not file Canadian personal income tax returns miss out on several important benefits delivered through the tax system and may have challenges in verifying eligibility for other income-tested public goods and services. The Canada Revenue Agency (CRA) could complete simple returns for many low-income families, subject to filer correction. Using the Longitudinal Administrative Databank, we estimate that this approach could be successful for more than half of families in the lowest four ventiles of the population and between 60 and 88 percent of families who rely on provincial income assistance programs. We also estimate that as many as 4.6 million returns for those with income less than $25,000 and that are classified by the CRA as simple have likely involved a commercial tax preparer or software, emphasizing the potential advantage of the CRA providing completed returns in such cases.

Suggested Citation

  • Antoine Genest-Gregoire & Jennifer Robson & Saul Schwartz & Josh Dadjo, 2024. "What Proportion of Tax Returns Could the Canada Revenue Agency Complete?," Canadian Public Policy, University of Toronto Press, vol. 50(3), pages 292-310, September.
    • Handle: RePEc:cpp:issued:v:50:y:2024:i:3:p:292-310
    DOI: 10.3138/cpp.2023-016
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    More about this item

    Keywords

    automatc tax filing; Canada Revenue Agency; personal income tax; tax administration; tax preparation;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H39 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Other
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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