 What Proportion of Tax Returns Could the Canada Revenue Agency Complete?Antoine Genest-Gregoire, Jennifer Robson, Saul Schwartz and Josh Dadjo Canadian Public Policy, 2024, vol. 50, issue 3, 292-310 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. Keywords: automatc tax filing; Canada Revenue Agency; personal income tax; tax administration; tax preparation (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:cpp:issued:v:50:y:2024:i:3:p:292-310 Ordering information: This journal article can be ordered from Access Statistics for this article Canadian Public Policy is currently edited by Prof. Mike Veall More articles in Canadian Public Policy from University of Toronto Press University of Toronto Press Journals Division 5201 Dufferin Street Toronto, Ontario, Canada M3H 5T8. |
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