Online mail for business

Starting in May 2025, the Canada Revenue Agency (CRA) transitioned to online mail as the default method of delivering most business correspondence. This means you now receive most of your business notices and other correspondence through the My Business Account portal in your CRA account, instead of by paper mail.

On this page

• Who this change applies to
• Transition timeline
• How to view your business correspondence online
• How to prepare for this change
• Exceptions
• Requesting paper mail

Who this change applies to

This change applies to all of the following businesses:

• New business number and CRA program account registrations
• Existing businesses already registered for My Business Account
• Existing businesses who have given online access to an authorized representative, who can view or modify information on their behalf in Represent a Client

Why this change?

The CRA is improving service delivery by making communication:

• Faster – receive correspondence more quickly than by paper mail
• Convenient – access your correspondence 21 hours a day, 7 days a week (see Hours of service)
• Secure – protected by advanced security measures
• Eco-friendly – reduces paper use and waste

Transition timeline

Phase 1: New business number and CRA program account registrations

Effective May 12, 2025

New business number and CRA program account registrations receive most of their business correspondence online in the My Business Account portal of their CRA account or, through the Represent a Client portal if the business has an authorized representative with online access to the account. This includes new corporations registered through the federal or provincial incorporating authorities.

If you are not registered for a CRA account, go to Register for a CRA account - Canada.ca.

Phase 2: Existing businesses

Effective June 16, 2025

Existing businesses that meet the eligibility criteria were transitioned to online mail.

How to view your business correspondence online

Business correspondence includes notices, letters, forms, statements, and other documents sent by the CRA to communicate important information about your business tax account or returns.

With the transition to online mail, your correspondence is considered received on the date it is posted to My Business Account.

Steps for business owners

You can access, view, print, or download your correspondence by following these steps:

Step 1: Sign in to your CRA account

Step 2: On the Welcome page, select your Business account to go to My Business Account

Step 3: Select Mail in the navigation menu on the left, under Correspondence

Step 4: Select your mail items to view, print, or download

Steps for authorized representatives

If your business has an authorized representative with online access to your account, they can follow these steps:

Step 1: Sign in to your CRA account

Step 2: On the Welcome page, select your Representative account to go to Represent a Client

Step 3: Enter the business number and select Access BN

Step 4: Select Mail in the navigation menu on the left, under Correspondence

Step 5: Select the business correspondence to view, print, or download

How to prepare for this change

Access My Business Account

Register for a CRA account if you haven’t already.

Sign in to your CRA account to ensure you have access to all your business numbers and correspondence.

For more information on the CRA’s digital services, go to Digital services.

Email notifications

To stay informed about important updates to your business account, make sure you add or update your email address in the My Business Account portal of your CRA account.

Email notifications from the CRA let you know when:

• New correspondence is available to view in My Business Account
• Important changes are made to your account

Without a valid email address, you may miss critical updates and correspondence.

You automatically register for CRA email notifications when you add an email address to your account. To confirm or update it:

Step 1: Sign in to your CRA account

Step 2: On the Welcome page, select your Business account to go to My Business Account

• If you are an authorized representative, select your Representative account to go to Represent a Client

Step 3: From the navigation menu on the left, select Profile

Step 4: In the "Notification preferences" section, select Manage notification preferences

Step 5: Review any accounts registered to receive email notifications and the associated email address for accuracy

Step 6: Select the applicable change option available on the page and complete the steps

For more information see Email notifications from the CRA – Businesses

New business number and CRA program account registrations

Businesses registering for a new business number or a CRA program account must:

• Register for a CRA account to access correspondence
• Provide a valid email address to receive notifications about account updates and correspondence

Non-resident access to My Business Account

Non-residents do not have access to My Business Account due to security and authentication requirements.

If you are a non-resident director or officer and you don't have a Canadian social insurance number, you must inform the CRA during registration. This allows the CRA to:

• Recognize your non-resident status.
• Deliver your correspondence by paper mail if no authorized representative has online access to your account.

This step helps avoid delays and missed communication.

For more information, see Non-resident directors of Canadian corporations

Exceptions

Existing businesses that do not have access to My Business Account

The transition to online mail does not apply to existing businesses if both of the following conditions are met:

• The business does not have access to My Business Account through a business owner, and
• The business does not have an authorized representative (with online access to the account using Represent a Client) 

In these cases, the CRA will continue to send business correspondence by paper mail.

Charities

Charities continue to receive CRA correspondence by paper mail unless they request to receive it through online mail.

Non-resident businesses

The transition to online mail does not apply to non-resident businesses if both of the following conditions are met:

• The business has no owner or director who is a Canadian resident with access to My Business Account, and
• The business does not have an authorized representative with online access to the account using Represent a Client

In these cases, the CRA will continue to send business correspondence by paper mail.

However, if the owner or director of a non-resident business has access to My Business Account, or the business has an authorized representative with online access using Represent a Client, the default mail delivery method is online mail.

Requesting paper mail

If you prefer paper mail, you must submit a formal request to the CRA. Only an individual with signing authority (such as an owner, director, legal representative) can make this request.

Important reminders

• Keep your mailing address up-to-date. If mail is returned, your account automatically reverts to online mail.
• Renew paper mail requests every two years to continue receiving correspondence by paper mail.
• Submit a new paper mail request for each new program account you register, even if your existing accounts already receive paper mail. 

How to request paper mail (Starting May 12, 2025)

You can request paper mail using one of the following methods: 

1. Online:
   • Sign in to your CRA account, select your Business account to go to My Business Account, and submit your request.
2. By mail:
   • Fill out and sign Form RC681 – Request to Activate Paper Mail for my Business, and mail it to your Tax Centre.