Following from the Canada Revenue Agency (CRA) and Finance Canada Roundtable held at our 2026 Conference & AGM, this CALU Special Report provides the full text of the written questions and responses from the CRA, as well as the written questions to Finance Canada and a summary of their verbal responses. CALU’s commentary on the CRA responses is also included where appropriate. The Roundtable session took place on May 5, 2026 to allow participants to hear from senior representatives from both organizations on CALU’s questions of tax interpretation, administration and policy.




