Compliance
Enhancing Compliance: What Canada’s CRA is Prioritizing in 2026-27
With rising tax debt and aggressive schemes, Canada Revenue Agency’s 2026-27 plan reveals new tools and shifts in enforcement and taxpayer services.
By NomadicTax Research Team • 5-8 min read • April 1, 2026
## Recent Priorities in CRA’s 2026-27 Departmental Plan
The **Canada Revenue Agency’s 2026–27 Departmental Plan**, published in mid-March 2026, outlines where CRA is focusing efforts. Key points include: tackling *aggressive tax planning*, strengthening compliance in *high-risk sectors*, and leveraging **data analytics**, international cooperation, and early intervention. ([canada.ca](https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/departmental-plan/2026-27-cra-departmental-plan.html?utm_source=openai))
- Total collectible tax debt for 2024-25 was \$173.9 billion, with only about **49.8% resolved**, indicating challenges and a growing gap. ([canada.ca](https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/departmental-plan/2026-27-cra-departmental-plan.html?utm_source=openai))
- New **elective pre-claim approval process** for the SR&ED (Scientific Research & Experimental Development) tax incentive program: claims will be reviewed before work begins, and review times for expenditure claims will be cut from 180 to **90 days**. Helps businesses get certainty and avoid costly errors. ([canada.ca](https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/departmental-plan/2026-27-cra-departmental-plan.html?utm_source=openai))
## High-Risk Targets & New Tools
CRA is paying special attention to:
- **GST/HST refund and carousel fraud schemes**, using enhanced audits and penalties. ([canada.ca](https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/departmental-plan/2026-27-cra-departmental-plan.html?utm_source=openai))
- **Real estate, food and accommodation, arts and recreation**, and consulting or personal-care sectors flagged as higher risk. Businesses in these sectors should anticipate more scrutiny. ([canada.ca](https://www.canada.ca/en/department-finance/news/2024/06/capital-gains-inclusion-rate.html?utm_source=openai))
- **Collections modernization**: using digital self-service tools, flexible repayment options, and risk-based prioritization to handle tax debt more efficiently. ([canada.ca](https://www.canada.ca/en/revenue-agency/corporate/about-canada-revenue-agency-cra/departmental-plan/2026-27-cra-departmental-plan.html?utm_source=openai))
## What Businesses & Individuals Should Do to Stay Compliant
- **Better record keeping**: For businesses especially in high-risk sectors, ensure full documentation of business use, expenses, and supply chains. Be ready for audit.
- **Track new thresholds and rules**: Especially for capital gains reforms, SR&ED claims, and allowable business investment losses. Understanding what's “proposed,” what's “in force,” and the applicable dates matters.
- **Use new administrative reliefs**: For example, the expedited SR&ED pre-claim route and forms adjusted for new inclusion rates.
- **Proactive taxpayer services**: Make use of CRA’s outreach, tools, and updated guides. Engaging early with CRA when unsure reduces risk.
## Example Compliance Scenarios
- A tech startup claiming SR&ED credits starts a new project in January 2027: opting into the pre-claim approval gives certainty and faster reviews.
- A landscaping company in a high risk area for personal-care or hospitality sector: should tighten supply chain documentation and invoices in anticipation of GST/HST audits.
## Bottom Line
Canada’s tax administration is leaning heavily into **fairness, enforcement, and modernization**. Those who plan ahead and maintain clean compliant records, especially in risky industries or with large gains, will benefit. Ignoring warnings from CRA’s plan will increase exposure to penalties, audit risks, and delays.