https://decentralizedfinance.ca/rules Dated changes to Canadian rules that affect DeFi users, with official sources. en-ca https://decentralizedfinance.ca/rules#csa-21-327csa-21-327-2026-11-01-Checked: added to tracker.Sun, 01 Nov 2026 12:00:00 GMTCSA staff said securities law can apply to a platform even if it trades only commodity-like crypto, because your contractual right to the asset can itself be a security or derivative. A platform is generally outside this test only if it makes and settles immediate delivery of the asset to you. Source: https://asc.ca/-/media/ASC-Documents-part-1/Regulatory-Instruments/2020/01/5795238-_-CSA-Staff-Notice-21-327.pdf https://decentralizedfinance.ca/rules#fintrac-vc-msbfintrac-vc-msb-2026-11-01-Checked: FINTRAC MSB page (modified 2025Sun, 01 Nov 2026 12:00:00 GMTFrom June 1, 2020, businesses dealing in virtual currency (exchange or transfer services) must register as money services businesses, report suspicious transactions and run a compliance program. Foreign MSBs directing services at people in Canada are covered too. Source: https://gazette.gc.ca/rp-pr/p2/2019/2019-07-10/html/sor-dors240-eng.html https://decentralizedfinance.ca/rules#first-platform-decisionfirst-platform-decision-2026-11-01-Checked: added to tracker.Sun, 01 Nov 2026 12:00:00 GMTThe CSA's first crypto asset trading platform decision was for Wealthsimple Digital Assets Inc. on August 7, 2020, through the CSA Regulatory Sandbox. That decision has since expired; later decisions followed the same model of platform-specific terms and conditions. Source: https://www.securities-administrators.ca/csa-activities/csa-finhub/decisions/ https://decentralizedfinance.ca/rules#csa-21-329csa-21-329-2026-11-01-Checked: status set to completed.Sun, 01 Nov 2026 12:00:00 GMTThe notice explained how securities law applies to crypto trading platforms, split them into dealer and marketplace platforms, and allowed time-limited registration as a restricted dealer if they offered no leverage or margin. That interim route was discontinued on 2024-08-06. Source: https://www.bcsc.bc.ca/securities-law/law-and-policy/instruments-and-policies/2-certain-capital-market-participants/current/21-329 https://decentralizedfinance.ca/rules#osc-offshore-deadlineosc-offshore-deadline-2026-11-01-Checked: added to tracker.Sun, 01 Nov 2026 12:00:00 GMTThe OSC told platforms offering securities or derivatives in Ontario to contact staff by April 19, 2021 or face action, and said platforms that allow access to Ontarians are treated as operating in Ontario. The first proceeding, against Poloniex, followed on 2021-05-25. Source: https://www.osc.ca/en/news-events/news/osc-takes-action-against-non-compliant-international-crypto-asset-trading-platform https://decentralizedfinance.ca/rules#fintrac-lvctr-travelfintrac-lvctr-travel-2026-11-01-Checked: FINTRAC guidance still states JSun, 01 Nov 2026 12:00:00 GMTReporting entities must report receipts of virtual currency worth $10,000 or more (including several receipts totalling $10,000 within 24 hours for the same person), within 5 working days. From the same date, virtual currency transfers must carry originator and beneficiary information. Source: https://fintrac-canafe.canada.ca/guidance-directives/transaction-operation/lvctr/lvctr-eng https://decentralizedfinance.ca/rules#kucoin-bankucoin-ban-2026-11-01-Checked: listed on CSA Banned Crypto PlaSun, 01 Nov 2026 12:00:00 GMTAfter a hearing with no one appearing for the respondents, the Tribunal permanently ordered KuCoin's operators (Mek Global Limited and PhoenixFin Pte. Ltd.) to cease trading in securities or derivatives in Ontario and imposed a $2,000,000 penalty plus $96,550.35 in costs. Source: https://www.capitalmarketstribunal.ca/sites/default/files/2022-06/rad_order_20220621_mek-global.pdf https://decentralizedfinance.ca/rules#bybit-settlementbybit-settlement-2026-11-01-Checked: added to tracker.Sun, 01 Nov 2026 12:00:00 GMTBybit Fintech Limited disgorged US$2,468,910, paid $10,000 in costs and undertook not to open new Ontario accounts or market to Ontarians while registration talks continued, and to wind down leveraged products for Ontario retail clients. Source: https://www.osc.ca/en/news-events/news/osc-holds-global-crypto-asset-trading-platforms-accountable https://decentralizedfinance.ca/rules#okx-settlementokx-settlement-2026-11-01-Checked: added to tracker.Sun, 01 Nov 2026 12:00:00 GMTThe Tribunal approved a settlement with Aux Cayes FinTech Co. Ltd. (OKX platform): a $600,000 administrative penalty, US$514,950 disgorged, $25,000 in costs and an undertaking limiting its Ontario business. Source: https://www.capitalmarketstribunal.ca/sites/default/files/2022-10/rad_20221012_aux-cayes-fintech-2.pdf https://decentralizedfinance.ca/rules#poloniex-banpoloniex-ban-2026-11-01-Checked: listed on CSA Banned Crypto PlaSun, 01 Nov 2026 12:00:00 GMTThe Tribunal permanently barred Polo Digital Assets, Ltd. (Poloniex) from trading securities in Ontario and ordered a $1,500,000 penalty, disgorgement of US$1,825,417.89 and $138,371.50 in costs. Source: https://www.capitalmarketstribunal.ca/sites/default/files/2022-10/rad_20221028_polo-digital-assets_order.pdf https://decentralizedfinance.ca/rules#ciro-createdciro-created-2026-11-01-Checked: added to tracker.Sun, 01 Nov 2026 12:00:00 GMTSecurities regulators recognized the New SRO, combining IIROC and the MFDA, and approved the Canadian Investor Protection Fund, effective January 1, 2023. The New SRO was renamed the Canadian Investment Regulatory Organization (CIRO) on June 1, 2023. Source: https://www.securities-administrators.ca/new-sro/ https://decentralizedfinance.ca/rules#boc-defi-noteboc-defi-note-2026-11-01-Checked: added to tracker as context, noSun, 01 Nov 2026 12:00:00 GMTA staff analytical note described DeFi's layers (settlement, assets, applications) and concluded that its innovations have potential but introduce new risks. The note states its views are the authors' and may differ from the Bank's official views. Source: https://www.bankofcanada.ca/2023/10/staff-analytical-note-2023-15/ https://decentralizedfinance.ca/rules#iosco-defiiosco-defi-2026-11-01-Checked: no CSA DeFi-specific notice fouSun, 01 Nov 2026 12:00:00 GMTIOSCO set out nine non-binding DeFi recommendations, including identifying the responsible persons behind DeFi arrangements, consistent regulatory outcomes, disclosures, enforcement and cross-border cooperation. Source: https://www.iosco.org/news/pdf/IOSCONEWS720.pdf https://decentralizedfinance.ca/rules#cra-ti-liquidity-poolcra-ti-liquidity-pool-2026-11-01-Checked: letter text read; added to tracSun, 01 Nov 2026 12:00:00 GMTIn internal technical interpretation 2023-0973071I7, CRA's Rulings Directorate said that, on the limited facts provided, depositing tokens into a DeFi liquidity pool for receipt tokens and later redeeming them were both dispositions, and that reward tokens were income under sections 3 and 9. CRA stressed the comments may only apply to that situation. Source: https://taxinterpretations.com/cra/severed-letters/2023-0973071i7 https://decentralizedfinance.ca/rules#cra-ti-stakingcra-ti-staking-2026-11-01-Checked: letter text read; added to tracSun, 01 Nov 2026 12:00:00 GMTIn internal technical interpretation 2024-1031821I7, CRA said depositing or staking crypto through a platform compliant with CSA requirements is not a disposition (beneficial ownership stays with the user), rewards are generally section 9 income when credited or as they accrue, and business vs property income depends on the user's level of activity. Source: https://taxinterpretations.com/cra/severed-letters/2024-1031821i7 https://decentralizedfinance.ca/rules#csa-src-2024csa-src-2024-2026-11-01-Checked: added to tracker as context.Sun, 01 Nov 2026 12:00:00 GMTThe CSA's 2024 annual capital markets report noted ongoing concerns about security, investor safeguards and the lack of regulatory accountability in DeFi, judged DeFi not yet large enough to threaten financial stability, and said surveillance is essential. Source: https://www.securities-administrators.ca/csa-activities/csa-systemic-risk-committee/2024-annual-report-on-capital-markets/ https://decentralizedfinance.ca/rules#ni-81-102-crypto-fundsni-81-102-crypto-funds-2026-11-01-Checked: added to tracker.Sun, 01 Nov 2026 12:00:00 GMTAmendments set which crypto assets public crypto funds may hold, limit crypto investing by other public funds, and require custodians to keep private keys in offline storage with limited exceptions. Published 2025-04-17; in force 2025-07-16. Source: https://www.securities-administrators.ca/news/canadian-securities-regulators-publish-amendments-pertaining-to-investment-funds-investing-in-crypto-assets/ https://decentralizedfinance.ca/rules#csa-lending-remindercsa-lending-reminder-2026-11-01-Checked: two crypto-backed lending platfSun, 01 Nov 2026 12:00:00 GMTThe CSA reminded crypto-backed lending platforms that they may be trading or distributing securities requiring registration and a prospectus, and told investors to check registration or exemptive relief. Source: https://www.securities-administrators.ca/news/csa-reminds-crypto-backed-lending-platforms-of-potential-regulatory-requirements-and-cautions-investors-over-risks/ https://decentralizedfinance.ca/rules#carfcarf-2026-11-01-Checked: at report stage, no Royal AssenSun, 01 Nov 2026 12:00:00 GMTDraft rules (2025-08-15) would require crypto-asset service providers to file annual information returns about users. Budget 2025 deferred the application date to January 1, 2027. The measure is in Bill C-31, which was reported back from committee with amendments on 2026-10-30 and had not received Royal Assent as of 2026-11-01. Source: https://www.parl.ca/legisinfo/en/bill/45-1/c-31 https://decentralizedfinance.ca/rules#csa-src-2025csa-src-2025-2026-11-01-Checked: added to tracker as context.Sun, 01 Nov 2026 12:00:00 GMTThe CSA's 2025 report noted the growing role of stablecoins and the risks of high concentration, and said it does not see stablecoins currently presenting a systemic risk. Source: https://www.securities-administrators.ca/news/csa-publishes-2025-systemic-risk-committee-annual-report/ https://decentralizedfinance.ca/rules#stablecoin-actstablecoin-act-2026-11-01-Checked: still marked not in force; no cSun, 01 Nov 2026 12:00:00 GMTAnnounced in Budget 2025 (2025-11-04) and enacted by Bill C-15 (Royal Assent 2026-03-26). The Justice Laws consolidation marks it 'not in force'. Finance Canada's framework: 1:1 high-quality liquid reserves, redemption at par, no interest or yield to holders, Bank of Canada supervision. Source: https://laws-lois.justice.gc.ca/eng/acts/S-15.9/FullText.html https://decentralizedfinance.ca/rules#project-tokenizationproject-tokenization-2026-11-01-Checked: no discussion paper yet.Sun, 01 Nov 2026 12:00:00 GMTThe CSA began work on how tokenized financial products fit securities law, starting with stakeholder engagement and workshops (Calgary 2026-04-09, Toronto 2026-06-11). Later phases could include a discussion paper or live testing. Source: https://www.securities-administrators.ca/news/csa-invites-stakeholders-to-participate-in-tokenization-initiative/ https://decentralizedfinance.ca/rules#prediction-marketsprediction-markets-2026-11-01-Checked: added to tracker.Sun, 01 Nov 2026 12:00:00 GMTAnyone facilitating trading in event contracts that are securities or derivatives must be registered or recognized; no prediction market has been recognized as an exchange or registered as a dealer by the CSA. On 2026-08-27 the CSA said sports and entertainment event contracts should not be regulated within securities law. Source: https://www.securities-administrators.ca/news/prediction-markets-csa-and-ciro-remind-industry-and-investors-of-the-current-rules/ https://decentralizedfinance.ca/rules#stablecoin-regulationsstablecoin-regulations-2026-11-01-Checked: consultation open; details confSun, 01 Nov 2026 12:00:00 GMTProposed rules: redemption at par within 3 business days, redemption fees capped at 1%, no interest or yield for holding, daily reserves of high-quality liquid assets in segregated accounts at a qualified Canadian custodian, monthly reporting to the Bank of Canada, and penalties up to $1 million (serious) or $10 million (very serious). The government aims for fall 2027. Source: https://gazette.gc.ca/rp-pr/p1/2026/2026-10-24/html/reg1-eng.html https://decentralizedfinance.ca/rules#csa-dec-2022csa-dec-2022-2026-10-30-Checked: added to tracker.Fri, 30 Oct 2026 12:00:00 GMTThe CSA said platforms operating while seeking registration must give enhanced undertakings: client assets with qualified custodians and segregated, no margin or leverage for Canadian clients, and that stablecoins may be securities or derivatives. Source: https://www.securities-administrators.ca/news/csa-provides-update-to-crypto-trading-platforms-operating-in-canada/ https://decentralizedfinance.ca/rules#csa-21-332csa-21-332-2026-10-30-Checked: added to tracker.Fri, 30 Oct 2026 12:00:00 GMTEnhanced pre-registration undertakings require custody with qualified custodians, segregation of client assets, no margin, credit or leverage, and no offering of stablecoins or proprietary tokens without CSA consent. Source: https://www.osc.ca/en/news-events/news/canadian-securities-regulators-strengthen-oversight-enhance-expectations-crypto-asset-trading https://decentralizedfinance.ca/rules#csa-21-333csa-21-333-2026-10-30-Checked: added to tracker.Fri, 30 Oct 2026 12:00:00 GMTStablecoins offered on Canadian platforms must meet terms including reserves held by a qualified custodian for holders and public disclosure on governance, operations and reserves. The CSA had said stablecoins may be securities or derivatives. Source: https://www.securities-administrators.ca/news/canadian-securities-regulators-clarify-interim-approach-to-value-referenced-crypto-asset/ https://decentralizedfinance.ca/rules#csa-ciro-dealerscsa-ciro-dealers-2026-10-30-Checked: added to tracker.Fri, 30 Oct 2026 12:00:00 GMTThe CSA and CIRO said crypto trading platforms should prioritize investment-dealer registration and CIRO membership, and that the interim restricted-dealer approach would not continue. Source: https://www.securities-administrators.ca/news/csa-and-ciro-expect-crypto-trading-platforms-to-prioritize-applications-for-investment-dealer-registration-and-ciro-membership/ https://decentralizedfinance.ca/rules#vrca-deadlinevrca-deadline-2026-10-30-Checked: added to tracker.Fri, 30 Oct 2026 12:00:00 GMTAfter two extensions, the CSA set December 31, 2024 as the date after which platforms may only offer stablecoins (VRCAs) that comply with their decision or undertaking terms. The CSA warned stablecoins do not have the protections of regulated deposits. Source: https://www.securities-administrators.ca/news/csa-provides-update-to-crypto-asset-trading-platforms-about-value-referenced-crypto-assets/ https://decentralizedfinance.ca/rules#capital-gains-one-halfcapital-gains-one-half-2026-10-30-Checked: CRA crypto page (2025-12-02) stFri, 30 Oct 2026 12:00:00 GMTThe government cancelled the proposed increase in the capital gains inclusion rate. Half of a capital gain continues to be taxable. Source: https://www.pm.gc.ca/en/news/news-releases/2025/03/21/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase https://decentralizedfinance.ca/rules#cra-crypto-pagescra-crypto-pages-2026-10-30-Checked: old guide URL returns 404; no DFri, 30 Oct 2026 12:00:00 GMTCRA's 'Information for crypto-asset users and tax professionals' (modified 2025-10-29) replaced the older guide. Sub-pages cover dispositions and income (2025-12-02), mining and staking (2025-11-10), records (2025-11-10) and GST/HST (2025-11-10). None addresses DeFi lending, liquidity pools, wrapping or bridging. Source: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/cryptocurrency-guide.html https://decentralizedfinance.ca/rules#carfcarf-2026-10-30-Committee reported the bill with amendmeFri, 30 Oct 2026 12:00:00 GMTDraft rules (2025-08-15) would require crypto-asset service providers to file annual information returns about users. Budget 2025 deferred the application date to January 1, 2027. The measure is in Bill C-31, which was reported back from committee with amendments on 2026-10-30 and had not received Royal Assent as of 2026-11-01. Source: https://www.parl.ca/legisinfo/en/bill/45-1/c-31 https://decentralizedfinance.ca/rules#ciro-custodyciro-custody-2026-10-30-Checked: added to tracker.Fri, 30 Oct 2026 12:00:00 GMTCIRO issued a tiered, risk-based custody framework for dealer members operating crypto platforms, imposed through membership terms and effective immediately. It covers crypto and tokenized assets, including stablecoins. Source: https://www.ciro.ca/newsroom/publications/ciro-issues-guidance-digital-asset-custody-crypto-asset-trading-platforms https://decentralizedfinance.ca/rules#osc-investment-limitosc-investment-limit-2026-10-30-Checked: added to tracker.Fri, 30 Oct 2026 12:00:00 GMTAn OSC director's decision for one authorized platform (2026-03-25) sets a 12-month net investment limit of $30,000 for most retail clients ($100,000 for eligible crypto investors; none for accredited) on crypto other than specified assets such as Bitcoin, Ether and Solana. The limit does not apply in Alberta, BC, Manitoba, Québec or Saskatchewan under that decision. Source: https://www.osc.ca/en/securities-law/orders-rulings-decisions/newton-crypto-ltd-3 https://decentralizedfinance.ca/rules#stablecoin-regulationsstablecoin-regulations-2026-10-24-Published for 60-day consultation.Sat, 24 Oct 2026 12:00:00 GMTProposed rules: redemption at par within 3 business days, redemption fees capped at 1%, no interest or yield for holding, daily reserves of high-quality liquid assets in segregated accounts at a qualified Canadian custodian, monthly reporting to the Bank of Canada, and penalties up to $1 million (serious) or $10 million (very serious). The government aims for fall 2027. Source: https://gazette.gc.ca/rp-pr/p1/2026/2026-10-24/html/reg1-eng.html https://decentralizedfinance.ca/rules#prediction-marketsprediction-markets-2026-08-27-Joint notice: sports and entertainment eThu, 27 Aug 2026 12:00:00 GMTAnyone facilitating trading in event contracts that are securities or derivatives must be registered or recognized; no prediction market has been recognized as an exchange or registered as a dealer by the CSA. On 2026-08-27 the CSA said sports and entertainment event contracts should not be regulated within securities law. Source: https://www.securities-administrators.ca/news/prediction-markets-csa-and-ciro-remind-industry-and-investors-of-the-current-rules/ https://decentralizedfinance.ca/rules#carfcarf-2026-06-03-Second reading; referred to the Finance Wed, 03 Jun 2026 12:00:00 GMTDraft rules (2025-08-15) would require crypto-asset service providers to file annual information returns about users. Budget 2025 deferred the application date to January 1, 2027. The measure is in Bill C-31, which was reported back from committee with amendments on 2026-10-30 and had not received Royal Assent as of 2026-11-01. Source: https://www.parl.ca/legisinfo/en/bill/45-1/c-31 https://decentralizedfinance.ca/rules#project-tokenizationproject-tokenization-2026-05-20-Toronto workshop livestream announced.Wed, 20 May 2026 12:00:00 GMTThe CSA began work on how tokenized financial products fit securities law, starting with stakeholder engagement and workshops (Calgary 2026-04-09, Toronto 2026-06-11). Later phases could include a discussion paper or live testing. Source: https://www.securities-administrators.ca/news/csa-invites-stakeholders-to-participate-in-tokenization-initiative/ https://decentralizedfinance.ca/rules#carfcarf-2026-05-06-Bill C-31 first reading.Wed, 06 May 2026 12:00:00 GMTDraft rules (2025-08-15) would require crypto-asset service providers to file annual information returns about users. Budget 2025 deferred the application date to January 1, 2027. The measure is in Bill C-31, which was reported back from committee with amendments on 2026-10-30 and had not received Royal Assent as of 2026-11-01. Source: https://www.parl.ca/legisinfo/en/bill/45-1/c-31 https://decentralizedfinance.ca/rules#prediction-marketsprediction-markets-2026-04-02-Reminder published.Thu, 02 Apr 2026 12:00:00 GMTAnyone facilitating trading in event contracts that are securities or derivatives must be registered or recognized; no prediction market has been recognized as an exchange or registered as a dealer by the CSA. On 2026-08-27 the CSA said sports and entertainment event contracts should not be regulated within securities law. Source: https://www.securities-administrators.ca/news/prediction-markets-csa-and-ciro-remind-industry-and-investors-of-the-current-rules/ https://decentralizedfinance.ca/rules#stablecoin-actstablecoin-act-2026-03-31-Finance Canada framework page updated.Tue, 31 Mar 2026 12:00:00 GMTAnnounced in Budget 2025 (2025-11-04) and enacted by Bill C-15 (Royal Assent 2026-03-26). The Justice Laws consolidation marks it 'not in force'. Finance Canada's framework: 1:1 high-quality liquid reserves, redemption at par, no interest or yield to holders, Bank of Canada supervision. Source: https://laws-lois.justice.gc.ca/eng/acts/S-15.9/FullText.html https://decentralizedfinance.ca/rules#project-tokenizationproject-tokenization-2026-03-31-Initiative launched.Tue, 31 Mar 2026 12:00:00 GMTThe CSA began work on how tokenized financial products fit securities law, starting with stakeholder engagement and workshops (Calgary 2026-04-09, Toronto 2026-06-11). Later phases could include a discussion paper or live testing. Source: https://www.securities-administrators.ca/news/csa-invites-stakeholders-to-participate-in-tokenization-initiative/ https://decentralizedfinance.ca/rules#stablecoin-actstablecoin-act-2026-03-26-Royal Assent (Bill C-15).Thu, 26 Mar 2026 12:00:00 GMTAnnounced in Budget 2025 (2025-11-04) and enacted by Bill C-15 (Royal Assent 2026-03-26). The Justice Laws consolidation marks it 'not in force'. Finance Canada's framework: 1:1 high-quality liquid reserves, redemption at par, no interest or yield to holders, Bank of Canada supervision. Source: https://laws-lois.justice.gc.ca/eng/acts/S-15.9/FullText.html https://decentralizedfinance.ca/rules#osc-investment-limitosc-investment-limit-2026-03-25-Amended decision issued.Wed, 25 Mar 2026 12:00:00 GMTAn OSC director's decision for one authorized platform (2026-03-25) sets a 12-month net investment limit of $30,000 for most retail clients ($100,000 for eligible crypto investors; none for accredited) on crypto other than specified assets such as Bitcoin, Ether and Solana. The limit does not apply in Alberta, BC, Manitoba, Québec or Saskatchewan under that decision. Source: https://www.osc.ca/en/securities-law/orders-rulings-decisions/newton-crypto-ltd-3 https://decentralizedfinance.ca/rules#csa-src-2025csa-src-2025-2026-02-12-Report published.Thu, 12 Feb 2026 12:00:00 GMTThe CSA's 2025 report noted the growing role of stablecoins and the risks of high concentration, and said it does not see stablecoins currently presenting a systemic risk. Source: https://www.securities-administrators.ca/news/csa-publishes-2025-systemic-risk-committee-annual-report/ https://decentralizedfinance.ca/rules#ciro-custodyciro-custody-2026-02-03-Framework issued (Guidance Note 26-0033)Tue, 03 Feb 2026 12:00:00 GMTCIRO issued a tiered, risk-based custody framework for dealer members operating crypto platforms, imposed through membership terms and effective immediately. It covers crypto and tokenized assets, including stablecoins. Source: https://www.ciro.ca/newsroom/publications/ciro-issues-guidance-digital-asset-custody-crypto-asset-trading-platforms https://decentralizedfinance.ca/rules#cra-crypto-pagescra-crypto-pages-2025-12-02-Income from crypto-asset transactions paTue, 02 Dec 2025 12:00:00 GMTCRA's 'Information for crypto-asset users and tax professionals' (modified 2025-10-29) replaced the older guide. Sub-pages cover dispositions and income (2025-12-02), mining and staking (2025-11-10), records (2025-11-10) and GST/HST (2025-11-10). None addresses DeFi lending, liquidity pools, wrapping or bridging. Source: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/cryptocurrency-guide.html https://decentralizedfinance.ca/rules#carfcarf-2025-11-04-Budget 2025: application deferred to 202Tue, 04 Nov 2025 12:00:00 GMTDraft rules (2025-08-15) would require crypto-asset service providers to file annual information returns about users. Budget 2025 deferred the application date to January 1, 2027. The measure is in Bill C-31, which was reported back from committee with amendments on 2026-10-30 and had not received Royal Assent as of 2026-11-01. Source: https://www.parl.ca/legisinfo/en/bill/45-1/c-31 https://decentralizedfinance.ca/rules#stablecoin-actstablecoin-act-2025-11-04-Announced in Budget 2025.Tue, 04 Nov 2025 12:00:00 GMTAnnounced in Budget 2025 (2025-11-04) and enacted by Bill C-15 (Royal Assent 2026-03-26). The Justice Laws consolidation marks it 'not in force'. Finance Canada's framework: 1:1 high-quality liquid reserves, redemption at par, no interest or yield to holders, Bank of Canada supervision. Source: https://laws-lois.justice.gc.ca/eng/acts/S-15.9/FullText.html https://decentralizedfinance.ca/rules#cra-crypto-pagescra-crypto-pages-2025-10-29-Landing page modified.Wed, 29 Oct 2025 12:00:00 GMTCRA's 'Information for crypto-asset users and tax professionals' (modified 2025-10-29) replaced the older guide. Sub-pages cover dispositions and income (2025-12-02), mining and staking (2025-11-10), records (2025-11-10) and GST/HST (2025-11-10). None addresses DeFi lending, liquidity pools, wrapping or bridging. Source: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/cryptocurrency-guide.html