What Business Owners, Investors, and High-Income Individuals Need to Know

Each quarter brings new tax developments that can materially affect financial outcomes—sometimes in ways that are easy to miss until it’s too late. The Q1 2026 edition of Tax Tips & Traps (Issue 153) highlights recent CRA changes, court decisions, and administrative updates that business owners, investors, and high-income individuals should review early in the year.

Below is a detailed breakdown of the key issues covered this quarter, along with practical context on why they matter.