Compliance
Tax Compliance Changes for Canadians: MFA, GST Top-Ups & the New Benefit Rollout
Recent federal announcements bring key compliance updates—from account security to benefit transitions—that Canadians need to know ahead of tax season.
By NomadicTax Research Team • 5 min read • June 21, 2026
## 1. Stronger Account Security: Backup MFA Changes
The **Canada Revenue Agency (CRA)** had planned to require a **backup multi-factor authentication (MFA)** for accessing CRA accounts starting February 9, 2026.([canada.ca](https://www.canada.ca/en/taxpayers-ombudsperson/programs/examining-systemic-issues/service-improvement-requests/multi-factor-authentication.html?utm_source=openai)) Push-back from stakeholders led CRA to delay mandatory setup during the 2026 filing season—users can now set up backup MFA **later**, rather than immediately.
**Action**: Log into your CRA account to add backup options *before* enforcement becomes stricter, avoid login disruptions later.
## 2. GST/HST Credit being Replaced with New Benefit
Starting **July 2026**, the **Canada Groceries and Essentials Benefit (CGEB)** replaces the traditional **GST/HST credit**.([canada.ca](https://www.canada.ca/en/leader-government-house-commons/news/2026/04/government-of-canada-reduces-fuel-costs-and-delivers-direct-affordability-support-to-canadians.html?utm_source=openai)) Canadians eligible for January 2026 GST/HST payments received a **one-time top-up on June 5, 2026**, equal to **50%** of their total annual GST/HST credit for **July 2025–June 2026**.([canada.ca](https://www.canada.ca/en/leader-government-house-commons/news/2026/04/government-of-canada-reduces-fuel-costs-and-delivers-direct-affordability-support-to-canadians.html?utm_source=openai)) CGEB quarterly payments will increase by **25% each year over the next five years**.
**Action**: Check eligibility for CGEB—low- and modest-income households should prepare for new payment amounts; tax returns must be filed correctly so CRA can assess entitlement.
## 3. New Support for Airline Sector & Excise Tax Relief
From April 20 to September 7, 2026, the **federal fuel excise tax** has been temporarily suspended on aviation fuels, in addition to existing relief on gasoline and diesel.([canada.ca](https://www.canada.ca/en/department-finance/news/2026/06/government-of-canada-introduces-targeted-support-to-help-canadas-airline-sector-weather-global-fuel-market-volatility.html?utm_source=openai)) To support airlines facing high jet fuel costs, Canada introduced a new loan-based facility (the **Liquidity for Airline Sector Resilience**) providing up to **CAD $150 million** in repayable support to eligible airlines.([canada.ca](https://www.canada.ca/en/department-finance/news/2026/06/government-of-canada-introduces-targeted-support-to-help-canadas-airline-sector-weather-global-fuel-market-volatility.html?utm_source=openai))
**Action**: Airlines must understand eligibility criteria including commitments to keep operations Canadian, limit executive compensation, and support Buy Canadian procurement rules. Individuals consulting for or working in airline accounting should double-check fuel tax treatment for invoices in this period.
## 4. Filing Rates & Tax Bracket Adjustments
Federal individual income tax **brackets and rates changed effective July 1, 2025**, with the lowest rate now **14%** for the first federal tax bracket—apply it correctly for 2026.([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html?4afa040f_page=2&86c20c73_page=2&f2aee462_page=1&hsCtaAttrib=191068398131&hsa_acc=509686035&hsa_ad=585675324&hsa_cam=700305974&hsa_grp=359510774&hsa_net=linkedin&hsa_ver=3&utm_source=openai)) Provincial brackets also shift.
**Action**: Recalculate withholding and instalment payments accordingly. If you’re self-employed or have extra income, adjust payment schedules to avoid surprises.
## Practical Tips for Compliance
- File your tax return even if income is below thresholds—you’ll need correct assessment for benefit eligibility.
- Maintain accurate records: proof of expenses, donations, tuition, and dependents—especially important when credit rates or benefit thresholds have shifted.
- Stay aware of CRA notices—e.g. about backup MFA, benefit eligibility, or changes in filing deadlines—and act early to avoid delays.
Keeping on top of these compliance changes ensures both financial benefit and peace of mind. Canada has rolled out important reforms—you deserve to take advantage and stay compliant.