Priority: Federal + Ontario (no material Ontario tax releases found in the past 7 days from accessible official sources)
Coverage: Federal + Provincial + (1) Gazette/CRA administrative notice

Changes since last brief

New federal consultation package (Income Tax Act proposals) opened for comments.

Revenu Québec announced VDP program changes effective for disclosures filed after Dec 17.

B.C. posted a PST administrative update clarifying ZEV model listings.

Top 3 changes (client impact first)
1) Federal: New Income Tax Act proposals released for consultation (comment deadline)

Status: Proposed/Draft (consultation)
Key dates: Public comment deadline Feb 10, 2026
www.gazette.gc.ca

Who’s affected: Corporations, individuals, trusts (varies by measure); tax planners and advisors.
Summary (2–4 lines): Finance Canada released a package of proposed income tax legislative changes for public comment. This is a key early signal of upcoming rule changes and often drives planning decisions before enactment.
www.gazette.gc.ca

Recommendations (client-ready):

For any client with complex planning (reorgs, cross-border, trusts, private corporations), flag them for a “potential changes watch” file and hold major restructures until we confirm enactment/transition rules.

Submit comments (directly or via professional bodies) where a rule causes unintended impacts.

2) Québec: Voluntary Disclosure Program (VDP) tightened/modified

Status: Admin/Program change
Effective: Applies to requests submitted after Dec 17, 2025
Revenu Québec

Who’s affected: Québec taxpayers (individuals & businesses) considering voluntary correction of prior non-compliance.
Summary (2–4 lines): Revenu Québec announced changes to its voluntary disclosure program, applying to applications filed after Dec 17, 2025. This can affect eligibility and outcomes for taxpayers trying to regularize past reporting.
Revenu Québec
+1

Recommendations:

If a client is considering a Québec disclosure, treat timing as urgent: triage files and assess whether the revised rules impact eligibility/penalty relief.

Document rationale and completeness carefully; VDP relief is highly process-dependent.

3) Federal (CRA): Business account communication—add an email address

Status: Admin/Service
Effective: Ongoing
Who’s affected: Businesses/representatives using CRA online services; payroll/HST/corporate accounts.
Summary (2–4 lines): CRA is encouraging businesses to add/update an email address on the business account to improve communications and reduce missed notices.
www.gazette.gc.ca

Recommendations:

For every corporate client: confirm CRA My Business Account contact info (email + direct deposit).

Reduce “missed notice” risk: update before year-end and ensure access controls are current.

Itemized changes (all notable items)
Québec: New reporting obligation—fees paid to CCPCs in the trucking sector

Status: Admin/Compliance update
Effective: Announced Dec 17, 2025
Revenu Québec
+1

Who’s affected: Québec payers and CCPC service providers in trucking (honoraires/fees and similar service payments).
Summary: Revenu Québec announced a new obligation related to reporting fees (or similar amounts for services) paid to CCPCs in the trucking sector.
Revenu Québec
+1

Recommendations:

Identify trucking-sector clients in Québec and review AP/vendor setup for CCPC service providers.

Implement controls now (vendor tax residency/entity type validation; documentation; periodic reconciliation).

British Columbia: PST administrative update—ZEV list clarified

Status: Admin/Guidance update
Updated: Dec 18, 2025
Province of British Columbia
+1

Who’s affected: Businesses/consumers relying on PST rules for vehicles; auto dealers; fleet owners.
Summary: B.C. updated its ZEV list page to clarify vehicle models and improve usability.
Province of British Columbia
+1

Recommendations:

If a client is relying on PST ZEV treatment, confirm the model appears/qualifies and keep file support (VIN/model evidence).

Canada Gazette (CRA): Proposed revocation of charity registrations for failure to file

Status: Admin/Enforcement notice (Income Tax Act)
Effective date: Revocation effective on publication date per notice wording
www.gazette.gc.ca

Who’s affected: Listed charities; donors relying on charitable registration status.
Summary: Canada Gazette Part I carried a CRA notice of intention to revoke registration for certain charities due to filing non-compliance.
www.gazette.gc.ca

Recommendations:

For charity clients: confirm filings are up to date; validate registration status before issuing receipts.