By David J. Rotfleisch ( July 3, 2026, 2:35 PM EDT) -- The first two parts of this series (see below for links) addressed the substantive Canadian tax issues arising from the 2026 FIFA World Cup: 1) the principal residence exemption, change-in-use, GST/HST, subsection 67.7 for landlords renting out their property(ies) to FIFA fans, and 2) how gambling income, ticket resales and side-hustle income are taxed by the Canada Revenue Agency (CRA), respectively....