Overview of CRA’s Compliance Enforcement Goals
The CRA’s 2026–27 Departmental Plan highlights strong measures to strengthen compliance, with emphasis on:
- Targeting GST/HST refund schemes, particularly aggressive or unscrupulous filings. (canada.ca)
- Tackling tax evasion and fraud, including carousel fraud, via audits, international cooperation, and real-time validation. (canada.ca)
- Expanding enforcement and investigation across aggressive tax planning and financial crimes, partnering with law enforcement and specializing task forces. (canada.ca)
Tax Debt Management & Digital Tools
Businesses and individuals can expect changes in how CRA handles outstanding balances:
- Development of tools in the My Business Account portal to better manage corporate, GST/HST, and payroll tax debts. (canada.ca)
- Flexible repayment options for those facing hardship. (canada.ca)
- Increased transparency and support through improved web resources and forms aimed at high-risk groups. (canada.ca)
Example: Impact on a Small Business
Consider a small business with a history of late GST filings and some unpaid sales tax:
- Under the updated compliance regime, this business could face increased audit risk if it is involved in refund claims that appear inflated or suspicious.
- The owner should proactively review GST/HST refund practices, correct discrepancies, and ensure all supporting documentation is robust.
- Where debt exists, negotiating a repayment schedule with CRA while demonstrating financial hardship may reduce penalties or enforcement pressure.
Actionable Tips for Staying Compliant
- Regularly review input to output ratios in GST/HST returns to avoid refund red flags.
- Keep meticulous records of all supporting documents for deductions or credits claimed.
- Use available online tools and self-assessment guides to spot risky practices.
- If you have existing tax debt, reach out to CRA early—it’s more effective than waiting until enforcement escalates.
Bottom Line: CRA’s 2026–27 Plan sets a clear example—greater scrutiny of refund claims, stronger enforcement, and more digital services for managing obligations. Staying ahead through accurate filings and proactive communication with CRA is key.