The CRA now says it’s “considering other options that would serve to implement the objectives of the proposed Registration of Tax Preparer Program (RTPP) through existing CRA programs and initiatives at lower costs.”
Note that a form of registration is already effectively required. Any tax preparer who prepares more than 10 individual returns or 10 corporate returns is subject to a penalty if those returns are not filed electronically. And filing electronically requires the preparer to register for the CRA’s “E-File” system. However, there are no training or qualification requirements, other than not having been involved in offensive or fraudulent tax activities.