CRA’s Move to Online Mail for Business: What You Need to Know for 2026
How the CRA’s 2025 digital transition changes how businesses receive, track, and respond to important tax correspondence.
Effective June 2025, the Canada Revenue Agency (CRA) has transitioned to online mail as the default method for delivering most business correspondence. This shift changes how businesses receive notices, statements, letters, and other important documents, and places greater responsibility on business owners and authorized representatives to monitor their accounts regularly. For companies across Atlantic Canada, this update requires reviewing internal processes to ensure timely access to critical CRA communications.
Who Is Affected?
The CRA’s move to online mail applies to:
All new business number and CRA program account registrations (e.g., GST/HST, payroll, corporate tax) as of May 12, 2025
All existing businesses registered for My Business Account (MBA)
All businesses that have authorized a representative with online access through Represent a Client
Certain groups remain exempt from this change and will continue receiving paper mail:
Existing businesses not registered for My Business Account, and without an authorized representative with online access
Charities, unless they opt in
Non-resident businesses with no Canadian-resident owner, director, or authorized representative
Understanding whether your business falls into these categories is the first step toward ensuring compliance.
What Counts as “Business Correspondence”?
The CRA considers a wide range of documents to be “business correspondence,” and most of these items are now delivered exclusively through online mail. This includes:
Notices of assessment and reassessment: These outline the CRA’s calculations of tax owing or refundable amounts. Online delivery means you’ll need to log in promptly to confirm amounts, due dates, or any discrepancies.
Audit and collections notices: Time-sensitive audit requests, information demands, and collections warnings will now appear in your My Business Account inbox. Frequent monitoring is essential to avoid escalated action.
Objection and appeal correspondence: Updates related to formal disputes – including deadlines, requests for supporting documentation, and decisions – will be sent digitally. Timely access is critical, as these processes follow strict timelines.
Letters, forms, statements, and other documents: General correspondence related to your GST/HST, payroll, corporate tax, or other program accounts will now appear online. This may include filing reminders, account statements, program updates, and administrative letters.
Some items, such as cheques if direct deposit is not set up, will still be delivered by paper mail.
Legal Presumption of Receipt
Under subsection 244(14.2) of the Income Tax Act and the corresponding provisions in the Excise Tax Act, any electronic notice posted to My Business Account is legally considered received on the date it is posted, regardless of when the business actually accesses or reviews it.
This has important implications for businesses:
Filing deadlines begin immediately: Timelines associated with reassessments or required filings start on the posting date.
Audit response timelines begin on the posting date: Information requests issued during an audit often require prompt action. Failure to check your account does not extend these deadlines.
Objection periods start as soon as the notice is posted: The standard 90-day objection period begins the moment the correspondence is made available online.
If a business has opted for paper mail at least 30 days prior to the posting, the statutory presumption only applies after that 30-day period. The statutory presumption places the responsibility on the business to monitor its CRA account consistently. Missing a deadline because correspondence was not reviewed in time is not considered a valid basis for relief.
How to Prepare
Register for My Business Account
If you haven’t already, register for My Business Account to access all posted correspondence. Even if only a representative is registered, your business will be transitioned to online mail.
Update Email Addresses and Notification Preferences
Add or update email addresses in My Business Account to receive alerts when new correspondence is posted. Up to three email addresses can be added per program account. While notifications help, they do not replace the need to log in and review documents regularly.
Monitor Your Account Regularly
Correspondence is considered received on the date it is posted. Make checking My Business Account a routine part of your compliance procedures, even if notifications are enabled.
Review Authorized Representatives
Ensure your list of authorized representatives is current. Representatives may not receive all correspondence and may not monitor accounts frequently, so clear responsibilities help prevent missed deadlines.
Opting Out: Requesting Paper Mail
Businesses that prefer to continue receiving paper mail can request it through My Business Account or by submitting Form RC681, "Request to Activate Paper Mail for my Business." Only individuals with signing authority – such as owners, directors, or legal representatives – can make this request. Requests must be submitted at least 30 days before the correspondence is issued, and paper mail preferences must be renewed every two years. If the mail is returned as undeliverable, the account will automatically revert to online mail.
While opting for paper mail may simplify monitoring for some businesses, responsibility still rests with the business. Choosing paper mail does not eliminate the need to maintain accurate contact information or track deadlines, and late filings, missed objections, or delayed responses can still result in penalties or other adverse consequences. Opting out may be useful for businesses with limited online access, those who prefer traditional methods, or situations where multiple individuals need to physically review documents. However, businesses should weigh this convenience against the faster delivery, enhanced security, and 24/7 access offered by online correspondence.
Practical Considerations and Risks
The shift to online mail offers convenience and speed, but it also introduces risks if accounts are not monitored consistently. Missing deadlines for payments, objections, or audit responses can result in penalties or other adverse outcomes. Responsibility rests with the business to ensure timely action, regardless of whether a representative is authorized or notifications are enabled.
Granting online access to a representative automatically moves the business into online mail. For non-resident businesses, paper mail continues only if no Canadian-resident owner, director, or authorized representative is registered online. Businesses should review their structures and account access to avoid unintentional lapses in monitoring.
Benefits of Going Digital
While the shift to online mail increases responsibility for businesses, it also offers several important advantages. Documents are delivered more quickly and securely, reducing delays and the risk of lost or misdirected mail. Businesses can access their correspondence 24/7 through My Business Account, enabling timely responses to time-sensitive notices and audits.
Other key benefits include:
Enhanced account features: Improved message filtering, easier submission of audit documents, and convenient reply options help streamline communication with the CRA and reduce administrative burden.
Environmental impact: Digital delivery reduces paper use, supporting sustainability goals.
Organization and efficiency: Businesses that establish regular monitoring practices can better track deadlines, prioritize actions, and maintain an organized record of correspondence.
Overall, embracing digital delivery allows businesses to respond faster, stay compliant, and take advantage of the efficiencies and security offered by the CRA’s online system.
Final Thoughts
The CRA’s transition to online mail represents a significant change in how businesses interact with the tax authority. Proactive steps – including registering for My Business Account, updating email notifications, monitoring accounts regularly, and reviewing representatives – are essential to ensure important deadlines are met. Businesses should also consider whether requesting paper correspondence is appropriate for their operations.
If your business requires assistance with setting up My Business Account, managing CRA correspondence preferences, or understanding how this transition affects your compliance processes, our tax team is available to help.
Need Help Planning Ahead?
Our team can help you navigate the CRA’s move to online mail, whether you’re managing a business, tracking deadlines, or updating your compliance processes. We can work with you to develop tailored strategies that ensure you never miss important correspondence, streamline your internal processes, and maintain compliance under the new rules.
📞 902-468-5500
📧 info@msweeney.com
Note: All measures described are in effect as of June 2025. This article is for general informational purposes only and does not constitute tax advice.