The following sources were consulted in the preparation of the article “12 tax moves Canadians need to make as CRA makes changes and closes loopholes in 2026.”
- Enhanced reporting rules for trusts and bare trusts: Frequently asked questions
- Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations
- Tax refunds
- Tax software for filing personal taxes
- Tax implications
- Reporting Rules for Digital Platforms
- Line 25300 – Net capital losses of other years
- Automatic tax filing
- First-time home buyers’ (FTHB) GST/HST rebate
- Types of review