Underground economy in Canada in today's post-pandemic environment : final report / prepared for Canada Revenue Agency ; prepared by The Strategic Counsel. : Rv4-184/2023E-PDF

"Reducing participation in the underground economy (UE) has been, and continues to be, a priority for the Canada Revenue Agency (CRA). The 2022+ Underground Economy Strategy is the CRA’s fourth published guiding document on the topic since 2014, detailing the CRA’s response to the UE and its efforts in reducing UE-related tax non-compliance. This version of the strategy includes an update to the definition of UE and adoption of an evergreen approach for the UE strategy"--Executive summary, page 3.

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