As a result of their deliberations committees may make recommendations which they include in their reports for the consideration of the House of Commons or the Government. Recommendations related to this study are listed below.

Recommendation 1 – on the evaluation of wage subsidy programs

That, by 31 March 2022, the Department of Finance Canada provide the House of Commons Standing Committee on Public Accounts with an evaluation report on wage subsidy programs, including the Temporary Wage Subsidy and the Canada Emergency Wage Subsidy. The report must include an assessment of all the measurable economic impacts of these programs, including any unintended impacts, as well as the total amount of dividends payed out by companies that received the Canada Emergency Wage Subsidy.

Recommendation 2 – on Goods and Services Tax/Harmonized Sales Tax (GST/HST) compliance

That, by 31 May 2022, the Canada Revenue Agency provide the House of Commons Standing Committee on Public Accounts with a report outlining the results of its work regarding the following: (1) the review of workload selection and prioritization criteria within the GST/HST Delinquent Filer Program; (2) the review of the GST/HST Delinquent Filer Program resources; (3) the identification of legislative changes to support the realization of filing compliance; and (4) the identification of additional ways to educate businesses and raise awareness regarding GST/HST obligations. A final report should also be presented to the Committee by 31 May 2023.

Recommendation 3 – on creating a unique identifier

That, by 31 May 2022, the Canada Revenue Agency provide the House of Commons Standing Committee on Public Accounts with a report outlining the results of its multi-factor authentication service. A final report should also be presented to the Committee by 31 May 2023, including an update on the agency’s use of the Sign-In Canada platform, as well as how the agency could use Sign-In Canada’s unique identifier to help audit government programs.

Recommendation 4 – on Canada Emergency Wage Subsidy payment audits

That, by 31 January 2022, the Canada Revenue Agency provide the House of Commons Standing Committee on Public Accounts with a report outlining the preliminary results of its post-payment audits for the Canada Emergency Wage Subsidy, including the amounts recovered. A final report should also be presented to the Committee by 31 January 2023.

Recommendation 5 – on the use of sub-annual data

That, by 30 June 2022, the Canada Revenue Agency provide the House of Commons Standing Committee on Public Accounts with a report outlining its plans to use more real-time sub-annual data, including the result of any consultations held on this topic.