Tax gap 101
The net tax gap is the difference between taxes that would be paid if all obligations were met, and the taxes that are reported and ____
Collected
HMRC
His Majesty’s Revenue and Customs
What is the filing deadline for most individual taxpayers?
April 30th
This international organization facilitates tax gap collaboration among member countries
OECD
CRA
Since this year, the CRA has had a dedicated team studying the tax gap
2016
CARF
Crypto Asset Reporting Framework
What is CRA’s online portal for individuals?
My Account
Name one country that updates their overall tax gap estimates annually
UK, Australia, Italy
The tax gap after accounting for CRA’s compliance and collections activities
Net tax gap
In CRA tax gap reports, tax gap estimates are presented in this unit
Constant dollars
CRS
Common Reporting Standard
Within 2 percentage points, what percent of taxpayers filed electronically in 2026?
94%
Which tax gap component is measured by the largest number of jurisdictions?
GST (VAT) gap
What are the 2 new components that were added to the 2026 report?
Payroll payment gap, cannabis excise gap
This approach uses CRA data, such as audit results, and extrapolates findings to the broader taxpayer population
Bottom-up
NOA
Notice of Assessment
Rounded to the nearest 10,000, approximately how many employees work at CRA today?
50,000
What is the most common methodology type for countries: top-down, bottom-up, direct calculation, or other?
Bottom-up
Which component is the largest contributor to the overall gross tax gap?
PIT (45%)
Tax gap estimates are published as a range of these two types of estimates
Upper- and lower-bound estimates
CCS
Canadian Cannabis Survey
In which year was the CRA created?
1999
Which country has the largest number of tax gap methodologies?
Australia
In PDF versions, which report is longer: Overall Report or Methodological Annex?
Methodological annex (73)
Overall report (72)