Questions and responses 45th Parliament, 1st session May 26, 2025, to present

With regard to the Canada Revenue Agency, Employment and Social Development Canada, Canada Post and the government’s role in the trucking and road transportation sectors: (a) broken down by year, between 2015 and 2024, inclusively, how many business tax audits did the Canada Revenue Agency conduct in Canada for North American Industry Classification System codes 484 and 00000, what were the outcomes of those audits in terms of reassessments, tax impacts and penalties, and how many files involved a trucker who was incorporated that the Canada Revenue Agency reclassified as an employee; (b) broken down by year, between 2015 and 2024, inclusively, how many inspections did Employment and Social Development Canada conduct in Canada in the trucking sector, what were the outcomes of those inspections in terms of reassessments, tax impacts and penalties, and how many files involved a trucker who was incorporated that Employment and Social Development Canada reclassified as an employee; (c) for the trucking sector, how many reports of wrongdoing did the Canada Revenue Agency receive each year, between 2015 and 2024, inclusively, and for how many files that involved a report of wrongdoing was a tax audit performed, broken down by year, between 2015 and 2024, inclusively; (d) for the trucking sector, how many reports of wrongdoing did Employment and Social Development Canada receive each year, between 2015 and 2024, inclusively, and for how many files that involved a report of wrongdoing was an inspection performed, broken down by year, between 2015 and 2024, inclusively; (e) broken down by year, between 2015 and 2024, inclusively, what was the audit coverage rate in Canada and for North American Industry Classification System codes 484 and 00000 more specifically; (f) broken down by year, between 2015 and 2024, inclusively, and by province, what was the total of unpaid, unrecoverable and written off taxes for the Canada Revenue Agency for North American Industry Classification System code 484; (g) broken down by year, between 2015 and 2024, inclusively, what processes and how many employees were in place to determine whether the North American Industry Classification System code that a business states is appropriate, how many businesses in Canada reported an North American Industry Classification System code of 00000 or any other North American Industry Classification System code that does not allow for determining in which industry the business operates, how many businesses’ North American Industry Classification System code did the Canada Revenue Agency change after it learned that the North American Industry Classification System code the business reported was inaccurate and how many of these reclassified businesses were in the trucking sector; (h) how many fines in what amounts did the federal government impose under sections 19(1) and (2) of the Motor Vehicle Transport Act between January 1, 2015, and September 30, 2025, broken down by year; (i) with regard to the Fall Economic Statement 2022, in which the federal government committed to providing $26.3 million over five years, starting in 2023–24, to Employment and Social Development Canada so that it would take stronger action against non-compliant employers through orders, fines and prosecutions to enforce the Canada Labour Code in the road transportation sector, (i) how much of the $26.3-million envelope has been used to date, (ii) how many additional employees of Employment and Social Development Canada have been assigned full-time to compliance in the road transportation sector, and how many employees in total have been assigned to compliance in the road transportation sector, (iii) how many orders have been issued to non-compliant employers in the road transportation sector, broken down by year, (iv) how many fines have been issued to non-compliant employers in the road transportation sector, broken down by year, (v) how many prosecutions of non-compliant employers in the road transportation sector have been launched, broken down by year; and (j) which businesses have obtained contracts for Canada Post mail delivery by road transportation since 2015, and what was the total value per business, broken down by year?

With regard to the government’s efforts to address the “Driver Inc.” model in the trucking industry, broken down by year since 2019: (a) how many audits or compliance investigations have been initiated by (i) the Canada Revenue Agency, (ii) Employment and Social Development Canada, (iii) Transport Canada; (b) how many drivers have been identified as being misclassified as independent contractors under the “Driver Inc.” model during the same period; (c) of those identified in (b), how many were foreign nationals working in Canada under (i) temporary visas, (ii) the Temporary Foreign Worker Program; (d) what penalties, fines or monetary recoveries have resulted from the investigations referred to in (a); and (e) what memoranda of understanding, joint task forces or interdepartmental agreements currently exist between the departments or agencies listed in (a) to coordinate enforcement related to the “Driver Inc.” model?

With regard to submissions received by the Minister of Jobs and Families, the minister's office, or departmental officials, from Justice for Truck Drivers or Labour Community Services of Peel: (a) have the Minister of Jobs and Families, the minister's office, or departmental officials received submissions, correspondence, or recommendations since 2023 from Justice for Truck Drivers or Labour Community Services of Peel, including from Navneet Aujla, Service Director, and, if so, broken down by sender, on what date was each (i) received, (ii) reviewed, (iii) acknowledged, (iv) answered; (b) who received and reviewed each submission; (c) what specific recommendations were made in each submission; (d) what is the government's response to each recommendation; (e) which recommendations, including which changes to the Canada Labour Code or other regulations, does the government plan on implementing, and what is the timeline associated with each such implementation; and (f) for each recommended change received that the government will not be implementing, what is the reason for not implementing the change?