22/07/2026
This COULD mean good news for tax preparers and payers - MAYBE a simplification of taxes?? (except for the possibility of an increase in GST/HST rate)
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The Canada Revenue Agency is getting a new boss. Prime Minister Mark Carney has appointed Heather Evans, LLB, LLM as the new head of the agency. She moves from her post as executive director of the independent Canadian Tax Foundation, a job she’s held since 2016. She takes over from Jean-Francois Fortin who has been serving as acting commissioner since March 31.
Those of you who have voiced concerns about the increasing complexity of the Tax Act have an ally in Evans. On several occasions she has expressed the view that Canada’s taxation system has become inefficient.
Prior to the 2025 federal election, Evans spoke on the Canadian Bar Association podcast and stated, “We have a situation right now where, frankly, the complexity of the Income Tax Act, especially given Canada’s challenging economic performance, suggests that tax reform is overdue as a way of perhaps enhancing productivity.”
She was blunt in her assessment of the politics of tax reform by saying “Tackling income tax reform is not something that typically has much of an upside for politicians. It’s much easier just to offer goodies to the voters. But I think the time has come when this really has become urgent.”
Taxpayers' Ombudsperson François Boileau has recently agreed. In his report this past June, he noted a 27 per cent increase in complaints about the CRA in his office in 2025-26. Income tax complexity, he noted, is part of the problem.
Given the Carney government’s strategy to offer what Evans might call “goodies” such as the Canada Groceries and Essentials Benefit, her selection might seem curious. However, it might indicate a shift in government thinking when it comes to tax reform.
Naturally the head of the CRA has no political authority but when a powerful advocate for tax reform is placed in that position, it signals a potential willingness on the part of the government to address the issues which you and your clients have been raising for the past several years, with some priority.
Evans may be viewed as a tax reformer but not necessarily as one who advocates tax cuts. To the contrary, in 2024, on the CD How Institute’s podcast, she touted a 2% increase in the GST, returning it to its previous 7% level. It’s unknown at this point if Carney agrees. However it is an option that could now work well in Canada, to take the pressure off the income tax system, together with tax credits like the Canada Groceries and Essentials Benefit to remove the regressivity of the sales tax on lower earners.
Evans earned a Master of Taxation Laws from York University and received her Bachelor of Laws from Western and Bachelor of Art in political science at McMaster. She’s a member of the Bar Association of Ontario and the Law Society of Upper Canada. She has also taught at Western Law School and at York University’s Osgoode Hall Law School. She is also a former partner at Deloitte LLP.
It appears the CRA will be lead by someone who well understands both tax law and its application by tax professionals and clients alike. It’s going to be an interesting time to watch at the CRA.
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