An email from the CRA can look routine, particularly when it only says that new mail is available. The details are not in the email. They are in the document posted to the taxpayer’s CRA account.
That document could contain an assessment, a balance, a request for records or a deadline. The taxpayer still needs to sign in, open it and decide whether action is required. CRA notification emails let taxpayers know that new mail is available, but they do not contain the full notice. The taxpayer must sign in to the appropriate CRA portal to read the correspondence.
This has become increasingly important because most business correspondence is now delivered online by default. Selected individuals have also been moved from paper to electronic mail.
What Changed for Business CRA Mail?
The CRA moved most business correspondence online in two stages.
Beginning May 12, 2025, newly registered business numbers and CRA program accounts started receiving most correspondence through My Business Account. Eligible existing businesses were transitioned on June 16, 2025.
The change applies to eligible businesses registered for My Business Account and businesses that have given an authorized representative online access through Represent a Client.
Correspondence connected with corporate income tax, GST/HST, payroll and other CRA program accounts may now be posted online instead of being sent in the mail.
For businesses, correspondence is considered received on the date it is posted to My Business Account. Waiting several days or weeks to open it does not change that date.
What Could Appear in CRA Online Mail?
CRA online mail may include a Notice of Assessment or Reassessment, a GST/HST notice, a payroll statement, corporate tax correspondence, or a request for supporting records.
A document may also show an outstanding balance, interest, a change made by the CRA, or a date by which the taxpayer must respond.
Some correspondence is routine. Other letters need prompt attention, particularly when the CRA is reviewing a return, requesting documents or proposing an adjustment.
The notification email does not replace the document. Business owners need to sign in to My Business Account, while authorized representatives use Represent a Client to view correspondence available to them.
What Changed for Individuals?
The move online has also affected some individuals, although the transition is not the same as the one for businesses.
The CRA began a phased move of approximately 1.3 million registered individuals from paper to online mail on July 3, 2025. The initiative expanded to another 249,000 individuals beginning May 28, 2026.
People included in the change receive email notifications when new correspondence is available in My Account. The change does not apply to every taxpayer, and some CRA documents will continue to be delivered on paper.
Individuals can review their correspondence preference through their CRA account. Even when the preference is not set to electronic mail, documents may still be available to view in My Account, although the person may not receive an email alert.
How Do You Find the Actual Notice?
For personal correspondence, sign in to the CRA account and open My Account.
For business correspondence, select the Business account from the CRA welcome page to open My Business Account, then choose Mail under Correspondence. An authorized representative can use Represent a Client if the appropriate access has been granted.
Open the full document rather than relying on the email subject line. The notice will show whether the CRA adjusted a return, requested records, added interest, or set a response date.
Notices of Assessment Changed in February 2026
Beginning February 9, 2026, Notices of Assessment and Reassessment stopped being available through certified tax software after a personal income tax return was processed.
Digital notices must now be viewed through a CRA portal. Taxpayers without a CRA account, or those whose correspondence preference is set to letter mail, receive the notice at the mailing address on file.
This did not end every paper Notice of Assessment. It removed the option to receive a one-time electronic copy through tax-preparation software.
The assessment should still be read after filing, even when the refund or balance appears to match expectations. It may show a change to income, deductions, credits or carry-forward amounts that could affect a later return.
My Account and My Business Account Use One Sign-In
My Account, My Business Account and Represent a Client remain separate areas of the CRA system, but they can now be reached through one CRA sign-in.
After signing in, users can select the personal, business, or representative account they are authorized to access.
Registration requirements depend on the sign-in and identity-verification method chosen. A person registering with a CRA user ID or Sign-In Partner may need their Social Insurance Number, date of birth, information from a recently assessed tax return, and a method for multi-factor authentication. Identity may be confirmed through the document verification service or a CRA security code.
A business owner who does not see the correct business on the welcome page may need to add the Business account using the relevant business number.
How to Check CRA Business Mail
- Sign in to the CRA account.
- Select the correct Business account from the welcome page.
- Open Mail under Correspondence.
- Read each new document and note any amount, request, or deadline.
- Save or forward correspondence that needs accounting or tax input.
- Record the response date in a calendar or task-management system.
Business owners should also check the notification email address saved in My Business Account. The CRA cannot send an alert when the address is missing or incorrect, even though new mail may still be posted to the account.
Notification settings can be reviewed under Profile and Manage notification preferences.
What Should Business Owners Do Now?
- Confirm that you can sign in to your CRA account.
- Check that the correct business number and program accounts appear.
- Review the email address used for notifications.
- Open My Business Account regularly instead of relying only on alerts.
- Confirm that your accountant or authorized representative has the required access.
- Decide who is responsible for checking CRA correspondence.
- Forward notices that need professional review as soon as they are opened.
- Add every response or payment deadline to a shared calendar or task system.
For many active businesses, checking the portal at least weekly is a sensible internal practice. This is a practical recommendation, not a CRA rule. More frequent checks may be appropriate while a review, audit, or unresolved account issue is underway.
How Should You Handle a Suspicious CRA Email?
Do not reply with personal, tax, banking or business information.
Instead, go to the official Government of Canada website independently, sign in to the CRA account and check whether the same correspondence appears there. CRA email notifications may advise that new mail is available, but they do not ask recipients to enter confidential information through an unexpected form or link.
Urgent wording, a familiar logo or a reference to a refund does not prove that an email is genuine.
Can Businesses Still Request Paper Mail?
Yes. Paper correspondence has not disappeared completely.
Some documents will still be mailed when they cannot be delivered online. Existing businesses may also fall under specific exceptions, including situations in which neither an owner nor an authorized representative has online access.
A person with signing authority can request paper delivery through My Business Account or by submitting Form RC681. The request generally needs to be renewed every two years. If mail is returned as undeliverable, the account may revert to online delivery.
Choosing paper mail does not remove the need to keep the mailing address current or to monitor the account for correspondence that remains available online.
Give CRA Mail a Clear Owner
Online delivery is easier to manage when one person is responsible for checking it.
The business should know who maintains access to the account and the multi-factor authentication method, who watches the notification inbox, and who sends tax correspondence to the accountant. Deadlines should remain visible until the request has been answered or the balance has been addressed.
A shared inbox without a named person monitoring it can leave a notice unattended, even when the CRA sent the alert correctly.
If you have received a CRA notice, cannot locate an assessment, or are unsure whether your representative has access to the correct account, Ebrahimjee & Essaji Professional Accountants can help review the correspondence, clarify what the CRA is requesting, and identify the appropriate next steps before the deadline.
This article provides general information as of July 2026. CRA account procedures and correspondence practices may change, and individual and business circumstances vary.