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CRA’s Voluntary Disclosures Program is materially more accessible under the rules in effect for applications received on or after October 1, 2025. This 2026 guide explains prompted and unprompted applications, penalty and interest relief, T1134/T1135 and GST/HST disclosures, eligibility, documentation periods and the risks of getting the process wrong.
When a corporation holds registered title to real estate for another owner, the 2026 bare trust rules may require a T3 and Schedule 15. See how the exceptions apply.
Certain bare trusts are back in Canada’s trust-reporting regime for 2026, with a March 31, 2027 filing deadline for most calendar-year arrangements. This detailed guide explains the new two-gate test, the $50,000 and $250,000 exceptions, common family and real-estate situations, filing mechanics and penalties.
A parent added to title so an adult child can get a mortgage may fall within the new 2026 principal-residence exclusion. Learn when a T3 is and is not required.