Unfortunately CRA requires a business to have some form of proof on income and expenses, so invoices must be producible for an audit. ALL businesses are covered by this "temporary tax left over from WW1". In order to get access to tax records a warrant is required for any other purpose for its use. Now should our shop suffer a flood or fire and our records are destroyed (it can happen) even an ironclad warrant is useless.
From what we have gleaned from inside government sources is that part of C71 includes the requirement for a
seller (yup this includes you if you sell a gun) to call the CFC in order to get a "transfer authorization", much like when selling a restricted firearm currently requires.
What we do not know is exactly what info they will require in order to get said authorization number and what becomes of it. But we know the world will be a safer place because of it.
What we DO know is that currently all we require is proof of valid PAL and we do not have to bother the folks at the CFC to sell a NON Restricted firearm.