OTTAWA, ON – Tax non-compliance in the trucking sector has allowed some companies to avoid tax obligations, undercutting compliant competitors and denying workers the benefits and pensions they have earned. To restore fairness, the Canada Revenue Agency (CRA) is making changes to improve compliance in the trucking industry. The CRA has lifted the moratorium on penalties for failing to report fees for services for the 2025 tax year and subsequent tax years. Businesses in this sector will now be assessed penalties if they fail to report payments for services exceeding $500 in a calendar year that are made to a Canadian-controlled private corporation in the trucking industry. These payments must be reported to the CRA by February 28, 2026. A business is considered to be operating in the trucking industry if more than 50% of its primary source of income is from trucking activities.