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CRA Delays GST/HST Policy on Mutual Fund Trailing Commissions

  • CRA had previously ruled that GST/HST would apply to mutual fund trailing commissions paid to both original dealers and new dealers starting July 1, 2026.
  • On May 13, 2026, CRA verbally told industry groups it plans to extend the implementation deadline significantly.
  • CRA also said it will release more details about how it will enforce this administrative position in a notice by the end of the month.

Source: taxinterpretations.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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