EY helps clients create long-term value for all stakeholders. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate.
At EY, our purpose is building a better working world. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets.
On 24 February 2026, the Canada Border Services Agency (CBSA) published Customs Notice 26-04, Changes to Certain Fees to Reflect Inflation and Taxes, announcing that certain fees it administers will be adjusted for inflation under the Service Fees Act. As well, GST/HST will apply to service fees administered through cost recovery agreements for the clearance of travellers.
Both of these measures will take effect on 1 April 2026.
Access the full content in the PDF attached below.
Learn what’s happening now, what it means for your business and how you can adapt to shape the future with confidence. Sign up for EY Tax Alerts today.
On 26 February 2026, amended Bill C-15, Budget 2025 Implementation Act, No. 1, received third reading in the House of Commons and became substantively enacted for Canadian financial reporting purposes.
The Government of British Columbia announced changes in its 2026 budget that would expand the provincial sales tax (PST) base to include certain professional services, effective 1 October 2026, subject to Bill 2, Budget Measures Implementation Act, 2026 receiving Royal Assent.
On 29 January 2026, the Department of Finance released two packages of draft legislative proposals for public comment. The proposals implement certain measures announced in the 2025 federal budget, as well as other previously announced measures and new technical amendments, including the much-anticipated second package of hybrid mismatch arrangement rules.