The Federal Court upheld an ICT refusal for a new Canadian entity on five business viability grounds. Shahpouri v. Canada, 2026 FC 957 provides a clear checklist for practitioners advising on new-entity ICT files.

Bill C-12 gives IRCC new legal authority to share data across federal departments including CRA. Here's what the law actually says, what a 2026 Federal Court ruling confirms, and what it means for business immigration files right now.