The Canada Revenue Agency (CRA) has taken a significant step into the digital age by making online mail delivered through the My Business Account portal the default method for most business-related communications. This includes notices of assessment, letters, forms and other account-related documents.
As of May 12, 2025, all new business and program accounts (including corporations incorporated through federal or provincial authorities) now, by default, receive online mail from the CRA.
As of June 16, 2025, existing businesses registered for My Business Account (even if it is not actively used) or with representative access via Represent a Client have transitioned to online mail. Significantly, this includes businesses that have previously given external advisors access to Represent a Client for a particular audit, litigation or transaction, again, even if no longer accessed.
This change raises significant issues for businesses, because digitally delivered documents may give rise to deadlines that will be missed if the CRA’s portal is not actively monitored. Many businesses do not have access to their CRA account, particularly in cases where authorized employees have left the company or where non-resident directors are unable to access the portal to provide the required authorizations.
Exceptions to Digital Default
The transition to online mail for existing businesses does not apply to:
- Businesses not registered for My Business Account (via owner) and Represent a Client (via authorized representative) (i.e., no one has online access)
- Non-resident businesses without a Canadian-resident owner/director with access to My Business Account and not registered for Represent a Client (again, instances where no one has online access)
- Charities
Accordingly, these entities will continue to receive paper mail.
Important Note for Non-Resident Owners/Directors
Only Canadian residents and United States residents with a Canadian SIN or a Non-Resident Representative ID are able to access My Business Account or Represent a Client. If a corporation is incorporated in Canada, the CRA assumes the directors are Canadian residents unless notified otherwise. This results in correspondence being sent digitally, even if no one has access to retrieve it. Therefore, notifying the CRA of residency status during registration or after incorporation is critical.
Requesting Paper Mail
Businesses that prefer to receive paper correspondence must submit a request either through My Business Account or by completing RC681 Request to Activate Paper Mail for my Business. Businesses will not receive confirmation that the request for paper mail has been processed.
A request for paper mail is only valid for two years, after which the business will revert to online mail unless another request is submitted. Additionally, if any mail is returned to the CRA as undeliverable, the account will default back to online mail. To avoid disruptions, it is essential to keep address information with the CRA up to date.
Email Notifications
Businesses should also have updated email addresses for each of their program accounts to receive notifications directly to their inboxes of new mail or other changes to the accounts. The CRA permits three email addresses per program account. These contacts should be kept up to date, especially as businesses undergo changes in personnel.
Next Steps for Businesses
All new and existing businesses must ensure they are properly set up to receive and monitor CRA communications — whether by online or paper mail. Failure to do so can result in missed deadlines, significant compliance issues, and possible penalties and interest.
To avoid missed communications from the CRA, businesses should:
- Confirm they have access to or register for My Business Account (note, this can often be a cumbersome process for partnerships)
- Add and regularly update email addresses within the CRA portal
- Ensure business information in the CRA’s records is current, including directors and officers with signing authority
- Notify the CRA of non-resident directors
- Submit a request for paper mail, if preferred, and set a reminder for a two-year renewal
For more information, please contact the authors or any other member of our Tax group.
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Blakes and Blakes Business Class communications are intended for informational purposes only and do not constitute legal advice or an opinion on any issue. We would be pleased to provide additional details or advice about specific situations if desired.
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