Report on Federal Tax Expenditures

Provides detailed information about federal tax expenditures and estimates of their fiscal cost. Includes measures related to income tax (corporate and personal) and the Goods and Services Tax (GST). This report also contains tax evaluations and research papers, and was formerly called Tax Expenditures and Evaluations.

• 2025 (published March 31, 2025) – This edition considers all announcements made by January 31, 2025

Archived information is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.

• 2024 (published February 29, 2024)
• 2023 (published February 15, 2023)
• 2022 (published March 1, 2022)
• 2021 (published February 25, 2021)
• 2020 (published February 27, 2020)
• 2019 (published April 11, 2019)
• 2018 (published April 16, 2018)
• 2017 (published February 23, 2017)
• 2016 (published February 23, 2016)
• 2014 (published February 24, 2015)
• 2013 PDF Version - [2.03 Mb] (published February 27, 2014)
• 2012 PDF Version - [537 KB] (published February 25, 2013)
• 2011 PDF Version - [1.01 Mb] (published January 9, 2012)
• 2010 PDF Version - [1 Mb] (published January 18, 2011)
  • Notes to the Estimates/Projections - [754 KB]
• 2009 PDF Version - [869 KB] (published December 23, 2009)
• 2008 PDF Version - [534 KB] (published January 2, 2009)
• 2007 PDF Version - [361 KBMb] (published February 15, 2008)
• 2006 PDF Version - [720 KB] (published March 1, 2007)
• 2005 PDF Version - [1.06 Mb] (published November 10, 2005)
• 2004 PDF Version - [295 KB] (published November 4, 2004)
  • Notes to the Estimates/Projections - [425 KB]
• 2003 PDF Version - [402 KB] (published September 11, 2003)
• 2002 PDF Version - [1.04 Mb] (published October 25, 2002)
• 2001 PDF Version - [276 KB] (published July 30, 2001)
• 2000 PDF Version- [305 KB] (published September 1, 2000)
  • Notes to the Estimates/Projections - [404 KB]
• 1999 PDF Version- [867 KB] (published June 17, 1999)
• 1998 PDF Version - [403 KB] (published July 16, 1998)
• 1997 PDF Version - [398 KB] (published August 13, 1997)
• 1995 PDF Version - [448 KB] (published August 15, 1996)