Compliance
Staying Compliant in Canada’s Evolving Tax Landscape: Top CRA Priorities in 2026-27
Canada Revenue Agency has sharpened its focus on compliance, tax debt, and digital services—knowing these priorities is key to avoiding costly pitfalls.
By NomadicTax Research Team • 5-8 min read • March 31, 2026
## What’s Changing in CRA’s 2026-27 Departmental Priorities
The Canada Revenue Agency (CRA) has published its **2026–27 Departmental Plan**, outlining new administrative and compliance priorities. ([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)) These reflect federal goals from **Budget 2025** and include both taxpayer-supportive and enforcement actions. Key themes:
- **Service Modernization & Automation**: Tools like SimpleFile expanded, advances in AI for compliance and fraud detection, improved digital identity verification. ([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))
- **Automatic & Pre-filled Returns**: Automatic tax filing for some eligible low income individuals beginning in 2027, escalating pre-filled returns usage. ([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))
- **Combating Aggressive Schemes & Evasion**: Expanded audit focus on GST/HST refund schemes, carousel fraud, and use of trust, hybrid mismatch, and other corporate structures. ([canada.ca](https://www.canada.ca/en/department-finance/news/2026/01/government-launches-consultation-on-draft-legislation-for-previously-announced-and-technical-tax-measures.html?utm_source=openai))
- **Tax Debt Management**: $173.9 billion in collectible tax debt for 2024–25; CRA aims to resolve more through data-driven collections, flexible repayment options, 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))
## What To Do To Stay Compliant
1. **Keep Accurate Records from All Income Sources** — including slips, rental income, foreign income. CRA’s auto-filing and audit processes rely on this.
2. **Review Corporate Structures** — especially if using trusts or corporate groups, since proposed amendments in Budget 2025 will address tax avoidance via trusts and hybrid mismatches. Plan ahead. ([canada.ca](https://www.canada.ca/en/department-finance/news/2026/01/government-launches-consultation-on-draft-legislation-for-previously-announced-and-technical-tax-measures.html?utm_source=openai))
3. **Address GST/HST Scheme Risks** — ensure you're following rules concerning input tax credits, registration, and invoices. Review your processes if you're providing or receiving cross-border goods/services.
4. **Monitor Notices & Payments** — if in debt to CRA, explore flexible repayment options promptly. Delays and large balances will attract collection action.
5. **Use Digital Tools & Services** — leverage My Account, Auto-fill My Return, SimpleFile; it helps accuracy, speed, and reduces exposure to penalties.
6. **Consult Tax Professionals Where Needed** — for more complex situations: income from foreign affiliates, investment income, or large transactions. Policies are tightening in those areas.
## Hypothetical Scenarios & Compliance Checkpoints
- A **small business** using a CCPC (Canadian Controlled Private Corporation) should review whether they are impacted by proposed legislation changing how income from foreign affiliates supporting insurance risks is taxed. Budget 2025 is proposing clarity in that area. ([canada.ca](https://www.canada.ca/en/department-finance/news/2026/01/government-launches-consultation-on-draft-legislation-for-previously-announced-and-technical-tax-measures.html?utm_source=openai))
- An individual with **undisclosed trusts**, or with income channeled through trusts or layered corporate entities may see audit risk increase with new anti-avoidance measures targeting indirect trust-to-trust transfers. ####
- A low-income person who hasn’t filed for several years may be auto-filed for 2026 if eligible – but could miss deductions/benefits. They should carefully review or file manually if complex.
## Actions & Resources
- Visit CRA’s online guides for disclosure, auditing, and acceptable income and expense documentation.
- Use CRA’s digital services to monitor your account and stay up to date with notices.
- Stay aware of log-dates for legislative changes—the 2025 Budget measures must be enacted and implemented through Bills and amendments.
By focusing now on accurate reporting, understanding upcoming policies, and using digital tools, Canadians and businesses can stay ahead of compliance requirements during this transition period.