CRA Moves Towards Online Mail: What You Need to Know
The Canada Revenue Agency (CRA) is modernizing its communication process by shifting from traditional paper mail to secure online mail for most taxpayer correspondence. This change aims to improve efficiency, enhance security, and provide faster service to Canadians. Here’s what this means for you and how you can stay ahead of the changes.
Key Highlights of the CRA’s Online Mail Transition
1. Effective Date and Scope
As of June 16, 2025, the CRA will send most business correspondence (including notices of assessment, audit letters, collection notices, and other tax documents) through the CRA’s online portal, My Business Account, by default.
This applies to all new business number and program account registrations, all existing businesses registered for My Business Account, and all businesses that have authorized a representative to access CRA services on their behalf via Represent a Client.
2. Limitations and Exceptions
If a business is not registered for My Business Account (either by the business owner or an authorized representative), it will continue to receive paper mail by default.
Registered charities will continue to receive paper mail unless they opt in to online mail.
Non-resident businesses that do not have a Canadian-resident owner or director and do not have access to My Business Account through a representative will continue to receive paper mail.
If the CRA receives returned, undeliverable mail, the business will default back to online mail.
3. Legal Effect of Online Mail
Under the Income Tax Act and Excise Tax Act, any notice or correspondence posted to My Business Account is considered received on the date it is posted—unless the taxpayer has requested paper mail at least 30 days prior to that date.
4. Practical Considerations
- Businesses should ensure their My Business Account access is up to date and that the email address on file is correct to receive notifications when new correspondence is posted.
- Only individuals with signing authority (such as an owner, director, or legal representative) can request paper mail for the business.
How to Continue Receiving Paper Mail
Taxpayers who wish to continue receiving paper mail must make an explicit request. There are a few main ways to do this:
Individuals:
- Option 1: Through CRA My Account
- Login to My Account.
- In the overview page, select “Profile” and proceed to the “Notification Preferences”.
- Unselect “Electronic mail” to receive paper mail.
Corporations:
- Option 1: Through My Business Account
- Login to My Business Account.
- Select Paper mail as the delivery method for correspondence in the accounts settings.
- Option 2: By Submitting Form RC681
- Complete Form RC681, Request to Activate Paper Mail for Business.
- Mail the completed form to the CRA.
- https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/rc681.html
Important:
- The request is valid for two years and must be renewed.
- A new request is required for any new program account.
Disclaimer
Lohn Caulder does not actively monitor clients’ online mail. Taxpayers are responsible for monitoring their CRA online mail. It is essential to check your CRA account regularly and respond promptly to any notices or requests. Failure to do so may result in penalties, interest, or missed deadlines.