Tax season 2026: Navigating legislative changes and AI tools

AS TAX legislation and assistive technology evolve at lightning speed, tax practitioners are under growing pressure to stay current. 

New federal tax measures are taking effect while artificial intelligence tools are rapidly entering the profession — sometimes in ways that raise significant concerns about accuracy and professional responsibility.

At the same time, Canadian businesses and taxpayers are increasingly turning to general-purpose AI tools such as ChatGPT for bookkeeping and tax questions. While these tools may appear convenient, experts warn they can produce misleading or outdated information that could lead to costly mistakes.

For practitioners navigating both regulatory change and emerging technology, access to reliable and authoritative sources of tax information has never been more important.

Several significant tax measures introduced in Budget 2024, the Fall Economic Statement and proposals from Budget 2025 are beginning to take effect. In many cases, the changes apply retroactively, meaning practitioners may need to revisit previously filed returns while also monitoring new guidance as it emerges.

“With the pace of legislative change, it can be challenging for practitioners to keep up with every development that may affect their clients,” says Ryan Minor, CPA Canada’s director of tax. “That’s why access to trusted research tools is especially important during filing season.”

As legislative complexity grows, many firms are exploring AI tools to support tax research and workflow efficiency. AI can help identify relevant issues and accelerate document searches, but experts caution that it must be used carefully.

“There’s always risk of errors when you’re using generative AI tools for things like calculation and automation,” says Melissa Robertson, principal of research and thought leadership at CPA Canada. “If AI tools are being used, the outputs need to be sufficiently reviewed.”

That review can become increasingly difficult as transaction volumes grow. Robertson notes that firms should establish checkpoints to validate how the tool is operating and ensure the results are properly reviewed.

For individuals and businesses using AI tools outside the profession, the risks may be even greater.

“I think there’s a lot of overpromise in what some AI tools can do right now,” Robertson says. “There is risk when organizations just take those tools at face value.”

Minor adds that while AI can be useful for locating documents, it may not always surface current material reflecting the Canada Revenue Agency’s latest position. Users should always consult the source document before relying on advice generated by AI systems.

“If you’re not in the industry and you don’t have a sense of what the answer should be, you may be misled,” he says.

CPA Canada’s Tax 360™ platform provides members with expert updates, practitioner discussion forums and on-demand technical content covering emerging tax issues and filing season developments. Tax 360 Advantage, available through CPA Canada’s Member Advantage tier, adds curated tax intelligence from Wolters Kluwer CCH® AnswerConnect. Its AI-assisted tools operate within a closed, expert-maintained tax database designed to support research while maintaining citation integrity.

CPAs ultimately remain responsible for the advice they provide, and defensibility depends on grounding analysis in primary sources such as legislation, regulation, case law and expert commentary.

This filing season underscores the growing need for integrated platforms that combine expert insight, authoritative sources and carefully designed AI tools — helping practitioners navigate both the complexity of modern tax legislation and the opportunities presented by emerging technologies.

Find out more about CPA Canada’s Tax 360™ platform. AnswerConnect access in CPA Canada Tax 360 Advantage is a streamlined version and does not include all content and features of the full service. Title image courtesy Chartered Professional Accountants of Canada. This sponsored content was produced by CPA Canada; Canadian Accountant's editorial department was not involved in its creation.