The Canada Revenue Agency (CRA) is warning Canadians about getting involved in tax shelter gifting arrangement schemes. The Canada Revenue Agency wants your corporation to be ready for the new filing changes coming in May. A peer-to-peer (P2P) sale is the selling of goods or services from one person or party directly to another. What is the gig economy? The gig economy is based on temporary and freelance work, or short-term contracts. The Income Tax Act states that the deadline for most Canadians to file their income tax and benefit return is April 30.