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Mojtaba Khamenei: The Rise of Iran’s New Supreme Leader

                      A picture of Iran's new supreme leader, Mojtaba Khamenei, is displayed on a screen in Tehran Mojtaba Khamenei, 56, has emerged as Iran’s new supreme leader following the assassination of his father, Ayatollah Ali Khamenei, in joint U.S.–Israeli strikes. His appointment by the Assembly of Experts comes at a moment of profound crisis for Iran, as the country faces regional war, internal instability, and intense international scrutiny.  A Secretive Heir With Deep Establishment Ties Mojtaba, long considered influential behind the scenes, is a mid-ranking cleric with strong connections to the Islamic Revolutionary Guard Corps (IRGC). His political rise signals continuity of Iran’s hardline establishment, despite the country’s ideological discomfort with hereditary succession.  A Leader Shaped by Conflict and Loss His ascension comes amid the “Ramadan War,” during which he was reportedly wound...

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Rising CRA Scrutiny: Four Audit Hot Spots Canadians Should Watch



Canadian taxpayers and business owners are facing a period of heightened enforcement as the Canada Revenue Agency (CRA) expands its audit activity. Recent shifts show a clear pattern: the CRA is leaning more heavily on data matching, AI‑driven analytics, and strengthened legislative powers to identify inconsistencies and pursue non‑compliance. Four areas, in particular, are drawing increased attention.

1. Inconsistent Revenue Reporting

The CRA is closely comparing GST/HST filings with corporate income tax returns, and mismatches are one of the fastest triggers for an audit. When sales reported for GST/HST don’t align with income tax filings, the CRA flags the discrepancy for review. 

2. Expense Claims That Don’t Match Business Activity

Expense claims that appear unusually high relative to revenue are under sharper scrutiny. The CRA is using benchmarking tools to compare businesses within the same industry, making outlier claims more visible than ever. 

3. Capital Gains Reporting

Even though proposed changes to the capital gains inclusion rate were cancelled, the CRA has significantly increased enforcement around capital gains reporting. This includes verifying the accuracy of reported dispositions, adjusted cost bases, and compliance with the 50% inclusion rate. 

4. International and Cryptocurrency Holdings

Expanded audit powers now give the CRA more tools to verify offshore assets, foreign income, and cryptocurrency transactions. These areas are a priority as new legislative proposals strengthen the CRA’s ability to demand information and penalize non‑cooperation. 

Why This Matters

The CRA’s audit posture for 2025–2026 reflects a broader shift toward stronger enforcement, supported by new compliance orders, penalties, and compulsory interview powers. Understanding these high‑risk areas helps taxpayers prepare, correct issues early, and reduce the likelihood of an audit. 


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