July 2025 – CRA’s Digital Shift
TOPICS COVERED
- CRA Business Correspondence: Moving to Online Mail
- CRA Shifts to Online Mail for Individuals
- Mandatory Electronic Payments Over $10,000
- Final Thoughts & Guides
CRA BUSINESS CORRESPONDENCE
The Canada Revenue Agency (CRA) is moving toward online-only communication for most business correspondence and benefit recipients. These changes take effect in stages beginning May 12, 2025.
Effective dates:
- May 12, 2025 – Online mail becomes the default for new business number and program account registrations.
- June 16, 2025 – Online mail becomes the default for existing businesses registered for My Business Account or with a representative authorized through Represent a Client.
The CRA will no longer send paper notices to:
- Newly registered businesses
- Existing businesses with My Business Account access
- Entities with a representative authorized through Represent a Client
All CRA business correspondence, such as Notices of Assessment, Audit letters, and Objection decisions—will be posted to My Business Account and deemed received on the date of posting, even if not accessed. For example, the 90-day response deadline for filing a Notice of Objection begins once the notice is posted, even if no one has logged in to check the account.
Who Still Receives Paper Mail?
- Paper mail will continue only for:
- Businesses not registered for My Business Account and without an authorized representative
- Charities (unless opted in for online mail)
- Non-resident businesses without Canadian-resident directors or authorized online access
What Should You Do?
Option 1: Ensure Full CRA Online Access
- Register each entity for My Business Account
- Enable email notifications so notices aren’t missed
- Use a shared finance/tax inbox to prevent delays due to potential staff changes
Option 2: Request Paper Mail (If You Still Prefer It)
- Submit a formal request using Form RC681 or through My Business Account
- Only individuals with signing authority can make this request
- Renew the paper mail request every two years
- Keep your mailing address up to date to avoid being switched back to online delivery
Note: During the transition (May 12–June 16), you may have received online mail until the CRA processed your request. Monitor your CRA account and enable email alerts.
CRA SHIFTS TO ONLINE MAIL FOR INDIVIDUALS
Starting July 3, 2025, approximately 500,000 benefit recipients will be switched to online mail by default. This applies to individuals who:
- Are registered for CRA My Account, and
- Currently receive mail by paper
They will receive a notification and can update their preference in My Account if they wish to continue receiving paper correspondence.
Individuals enrolled in direct deposit will continue receiving their payments directly into their bank accounts. Those who currently receive paper cheques by mail will also continue to receive them without interruption.
To ensure a seamless transition, please Register, or retrieve access, to your online CRA Account, and be sure to have set FK LLP as an Authorized Representative.
MANDATORY ELECTRONIC PAYMENTS OVER $10,000
As a reminder, the CRA now requires all payments over $10,000 to be made electronically. Penalties may apply for non-compliance.
Available payment methods include:
- CRA My Payment
- Pre-authorized debit (PAD)
- Online banking (now widely available for corporate tax, trust accounts, HST, and payroll)
FINAL THOUGHTS AND GUIDES
CRA’s digital transformation is now in full effect. To stay compliant:
- Ensure all entities and individuals have CRA online access
- Set up and test email notifications
- Establish internal processes to monitor CRA accounts regularly
If you require assistance with setting up My Business Account, enabling email notifications, or submitting Form RC681, please see the two guides below:
If you have any questions, don’t hesitate to reach out to our offices. We’re here to help.
