Canada Revenue Agency has recently changed their policies regarding delivery of mail to taxpayers (both individuals and corporations) in a push to transition as much mail delivery to electronic means as possible.  While it is still possible to maintain physical mail delivery, it will become increasingly difficult to maintain this status so we are suggesting that all of our clients take steps to ensure that their correct contact information and preferences are on-file with CRA.

ONLINE mail For Individuals

1. Starting July 3, 2025, CRA switched many individuals (benefit recipients) to online delivery of mail.  This was broadened to a wider variety of taxpayers on September 4, 2025 and we can foresee that the transition will continue until almost all individuals will receive their mail only online.

2. If your email address is supplied to the CRA, a notification will be sent to you by email that mail was uploaded to your account.

To change your correspondence preference or to update or change your email address you can call 1 800 959 8281or by visiting:

ONLINE mail For Corporations resident in Canada

Starting May 12, 2025, CRA has implemented a change for all new businesses such that correspondence is by default online.

1. For all other existing businesses, this change will start on June 16, 2025.  All notices, letters, requests for information etc. are only available through your My Business Account Portal.  You will be notified by email for each account type (e.g., payroll, GST, corporate tax) when mail has been delivered to your account IF YOU HAVE PROVIDED CRA WITH YOUR EMAIL FOR EACH ACCOUNT.  The corporation will still get transition to online delivery of correspondence even if you do not provide an email – you just won’t get the notification and you will have to regularly check your account (weekly is advisable).

2. If you still want paper mail, you must submit a request by filing the RC681 form.  This request is not permanent once made; you must make the request again every two years.  Please note that during the time of processing the request, your mail will be delivered online until you are notified by the CRA that they have accepted your request.  Currently, the time required for the request to be processed is presumed to take months.

3. It is important to understand that the change to online mail by default, is supported by legislation and that legislation also supports CRA’s position that mail has been delivered and received on the date the correspondence is posted on the My Business Account of the taxpayer (for regular mail, the correspondence is deemed to be received on the date of mailing).

4. You can avoid missing correspondence by registering your My Business Account at:  https://www.canada.ca/en/revenue-agency/services/e-services/cra-login-services/register-cra-sign-in-services.html

5. If you already have your My Business Account, or once you have set your account up, you can provide your email address to CRA for the correspondence notification.  To do so, please log into your My Business Account and under “Profile” (left hand side menu), go to the box called “Notification Preferences” and click Manage notification preferences.  Here you can register, edit, delete an email address as well as update optional notifications.  You must do this for each account (eg payroll, GST etc.) to get notifications for that account.

Alberta TRACs to online delivery

On August 5, 2025, Alberta Tax and Revenue Administration has stated that, effective April 1,2026, a similar change will take place.  The default correspondence method for corporations will be switched to online mail for all new corporations, corporations with a TRACs (Alberta Tax and Revenue Administration Client self service) account and corporations who have given access to third parties such as accounting firms.  Corporations can request paper mail, however, statements of account will no longer be mailed out after April 1, 2026.  The request is also not permanent and must be made again every two years.  A form must be filled out to make this request.  If mail is undeliverable or returned, the corporation will default back to online mail.

If you have any questions regarding these changes or if you need any assistance updating information on your account, feel free to get in touch with us. We are here to support you through this process and ensure that you are informed and compliant as these new requirements take effect.