Businesses – Tax information newsletter, Edition: 2025-04 – September 8, 2025
Important changes to how tax preparers obtain access to an individual's account
The CRA has improved how representatives obtain access to individual clients' accounts. In February 2025, the CRA enhanced the Alternative Authorization Request service in Represent a Client, making it faster. Representatives can now gain instant access to individual clients' accounts using information from a notice of assessment that is at least six months old.
Note: As of July 15, 2025, the Authorize a Representative service in EFILE software is no longer available for individual clients. Representatives must now use Represent a Client to obtain access.
This change does not affect authorization requests submitted through EFILE for business clients.
Check out our step-by-step guides:
- For Representatives: Need to submit an authorization request? Follow these steps (PDF, 200 KB) to gain online access to your clients' information.
- For taxpayers: Need to authorize your representative? Clients can follow these steps (PDF, 218 KB KB) for how to authorize a representative.
Learn more about these changes.
Online mail for business
Starting in May 2025, the CRA transitioned to online mail as the default method of delivering most business correspondence. Businesses now receive most business notices and other correspondence through CRA's secure online portal, My Business Account, instead of by paper mail.
- May 12, 2025: New business and program account registrations were transitioned to online mail.
- June 16, 2025: Existing eligible businesses were transitioned to online mail.
For more information, go to Online Mail for business.
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First-time home buyers' GST/HST rebate
On June 5, 2025, proposed legislation was introduced in the House of Commons to amend the Excise Tax Act to include a new GST/HST rebate for first-time home buyers (the "FTHB GST/HST rebate"). The information below is based on this proposed legislation which is currently subject to parliamentary approval and may change.
The CRA is following standard practice when issuing rebates and will not process claims for the FTHB GST/HST rebate until the proposed legislation has received Royal Assent.
Together with the existing GST/HST new housing rebate (where applicable), the FTHB GST/HST rebate would help recover 100% of the GST (or the federal part of the HST) on new homes valued up to $1 million.
The FTHB GST/HST rebate would be gradually reduced for new homes valued between $1 million and $1.5 million. The FTHB GST/HST rebate would not be available for new homes valued at or above $1.5 million.
For more information about the proposed FTHB GST/HST rebate, refer to the Department of Finance backgrounder GST relief for first-time home buyers on new homes valued up to $1.5 million. To stay up to date on the CRA's administration of the FTHB GST/HST rebate, visit GST/HST new housing rebate .
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