CRA My Business Account in 2026: How to Register, Sign In and Manage Your Business Number

Almost everything a Canadian business does with the Canada Revenue Agency now happens online, in My Business Account. Since 2025 it's also where most of your CRA mail arrives, so a business without access can miss a notice of assessment or a request for information. This guide is for owners, directors and bookkeepers who need to set it up or get more out of it: what your Business Number and program account numbers mean, how to register and link your BN, how sign-in and multi-factor authentication work, what you can do for GST/HST, payroll and corporation tax, how to give your accountant access, and how to close accounts when you wind down.

Quick answer

A CRA account for your business is My Business Account, reached through your personal CRA sign-in. You add your business by entering its nine-digit Business Number and verifying your identity, then you can file and pay GST/HST, payroll and corporation tax, read CRA mail and manage representatives.

• Owners, partners, directors and officers can register; employees and accountants use Represent a Client

• Sign in with a CRA user ID, a bank Sign-In Partner, or an Alberta or BC provincial account — not GCKey

• Most CRA business mail has been delivered online by default since May–June 2025

• New Business Numbers are registered online only, through Business Registration Online, since 3 November 2025

Business Number vs program accounts

The Business Number (BN) is the nine-digit number the CRA uses to identify your business. It's the same across federal programs, and some provinces use it too. It's not the same as your corporation number from Corporations Canada or your Ontario Business Identification Number — those come from the registry that created your company.

Each tax account sits under the BN as a program account. The full account number is 15 characters: the nine-digit BN, two letters for the program and four digits for the reference number. A typical small business sees these:

A business can have more than one account in a program — a second payroll account for a separate division, for example, would be RP0002. When you call the CRA business line at 1-800-959-5525 or pay a bill, quoting the full 15-character number gets you to the right account first time.

How you get a BN. Corporations created federally, or in Alberta, BC, Manitoba, New Brunswick, Nova Scotia, Ontario, PEI or Saskatchewan, receive a BN and corporation income tax account automatically. Corporations in Quebec, Newfoundland and Labrador and the territories, and sole proprietors and partnerships everywhere, register for a BN when they first need a program account. Since 3 November 2025 that registration is online-only through Business Registration Online (BRO), inside your CRA account, and the BN is issued immediately. Our business registration guide explains when you need one.

Who can register for My Business Account

My Business Account is for people who own or control the business:

• Sole proprietors — the owner;
• Partners in a partnership;
• Directors and officers of a corporation.

Each person registers individually, with their own Social Insurance Number linked to the BN. Two directors of the same company each have their own access. Nobody should share a login — the CRA treats your credentials as yours alone, and sharing them is the classic way business tax accounts get hijacked.

Everyone else — employees, bookkeepers, accountants and payroll providers — gets access as a representative, through Represent a Client, once you've authorized them. That's covered below.

If your GST/HST is administered by Revenu Québec, as it is for most businesses in Quebec, you file GST and QST on Revenu Québec's site instead; My Business Account still covers your payroll and corporation tax accounts with the CRA.

How to register and link your Business Number

Since January 2025 the CRA has used a single CRA account for My Account (personal taxes), My Business Account and Represent a Client. You don't create a separate business login: you add the business to your personal CRA account.

Adding your business to your CRA account

1. 1

   Sign in or register for a CRA account

   Use a CRA user ID and password, a Sign-In Partner (your online banking login) or an Alberta.ca Account / BC Services Card. GCKey isn't accepted.

   CRA — register for a CRA account
2. 2

   Set up multi-factor authentication

   New users enrol two MFA options — an authenticator app, a passcode grid or a phone number — and enter a one-time passcode at each sign-in.

3. 3

   Choose Add account, then Business account

   Pick 'add an existing BN' if you have one, or 'register a business' to create a new BN through Business Registration Online.

4. 4

   Enter your nine-digit BN and verify

   Answer the identity questions. If the business has no filing history yet, you can link a BN registered within the last 28 days.

5. 5

   Confirm your email and mail preferences

   Add a business email so the CRA can tell you when new mail is posted.

Have these ready. Your SIN, your most recent assessed personal income tax return (the CRA uses it to confirm who you are), the BN, and for an established business, details from a recent business return the CRA can check against.

Instant access or a mailed code. When you register a new CRA account, you can verify your identity instantly by photographing an accepted Canadian photo ID — a passport, driver's licence or provincial photo card — on a mobile device. Otherwise the CRA mails a security code to the address it has on file within 10 business days. If you've moved and haven't told the CRA, the code goes to the old address, so update it first.

The 28 days rule. If you answer "No" to the question about the business having filed returns, you can only link your SIN to a BN that was registered in the last 28 days. Brand-new businesses should link their BN straight away. If you miss the window before anything has been filed, call the business line at 1-800-959-5525 for help.

Sign-in, MFA and keeping the account secure

CRA accounts have been a target for fraud, and the sign-in rules reflect that.

Sign-in options. A CRA user ID and password, a Sign-In Partner (participating Canadian banks and credit unions let you use your online banking login without sharing it with the CRA), or a provincial partner credential (Alberta.ca Account or BC Services Card). Federal GCKey credentials can't be used for CRA accounts.

Multi-factor authentication. Every sign-in requires a one-time passcode on top of your password. The CRA asks new users to set up two options so they aren't locked out if they lose a phone. An authenticator app is generally the most reliable; a passcode grid is a useful backup to keep somewhere safe.

Locked out? Users locked out because they forgot their credentials can now register again for a new credential and regain access, rather than calling.

Good habits. Don't save your password in a shared browser. Turn on email notifications so you hear about address changes, new direct deposit details or new representatives. Review the list of authorized representatives a couple of times a year and remove anyone who no longer works for you. If you see a change you didn't make, call the CRA business line at 1-800-959-5525 immediately. Our CRA contact numbers guide lists the specialist lines.

What you can do in My Business Account

The CRA supports these program accounts in My Business Account: GST/HST, payroll, corporation income tax, excise taxes, excise duties and the Pillar Two (PT) account for the global minimum tax. For a typical small business, the useful tasks are:

GST/HST (RT). File returns (GST/HST NETFILE runs inside the account), make payments, view balances, see filing deadlines and returns already filed, change your reporting period, request a refund status, and update the account. Calculating what you owe is easier with the Canada HST calculator.

Payroll (RP). View remittance history and balances, see your remitter type, file a nil remittance, view the T4 information returns you've filed, and make payments. Payroll software and providers usually file T4s through Internet File Transfer, but the account lets you check what landed.

Corporation income tax (RC). View T2 returns filed and notices of assessment, see instalment requirements and payment history, track balances and request refund transfers. Your accountant normally files the T2 itself through certified software.

Across the business. Read and download CRA mail; update the business address, contact details and direct deposit; open new program accounts; transfer payments between accounts; make payment arrangements; submit documents the CRA asks for; and manage authorized representatives.

What you can't do there. Register a corporation (that's Corporations Canada or your province), file Quebec GST/QST with Revenu Québec, or handle provincial sales tax in BC, Manitoba or Saskatchewan — those are separate provincial accounts.

First things to do after you link your BN

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• Confirm the legal name, address and mailing address are correct
• Add or confirm the business email for notifications
• Set up direct deposit for GST/HST and corporate refunds
• Check which program accounts are open (RT, RP, RC) and their filing frequencies
• Authorize your accountant or bookkeeper with the right level
• Review any mail already posted to the account

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Opening new program accounts as you grow

The BN you start with often has only one program account — a corporation's RC account, or nothing at all for a sole proprietor. You add the others as the business needs them, and since 3 November 2025 that has to be done online through Business Registration Online, from the business side of your CRA account. Phone and paper registration is kept only for a few situations, such as reactivating a closed account or businesses owned entirely by non-residents.

The usual triggers are predictable. Open a GST/HST account once your worldwide taxable sales pass C$30,000 in a calendar quarter or over four consecutive quarters, or earlier if you register voluntarily to claim input tax credits. Open a payroll account before your first remittance is due — that includes paying yourself a salary from your own corporation. Open an import-export account before you bring in commercial goods. Each new account appears in My Business Account straight away, with its own filing frequency and due dates.

Recent CRA changes for business accounts

15 Jan 2025

Single sign-in for My Account, My Business Account and Represent a Client; instant ID verification

12 May 2025

Online mail becomes the default for new BN and program account registrations

16 Jun 2025

Eligible existing businesses moved to online mail

3 Nov 2025

New BNs and program accounts registered online only, through Business Registration Online

Online mail: the 2025 change many owners missed

In 2025 the CRA switched business correspondence to online mail by default. From 12 May 2025, new BN and program account registrations get most of their notices and letters in My Business Account; from 16 June 2025, eligible existing businesses were moved over too. That covers notices of assessment, letters, forms and statements. Crucially, mail counts as received when it's posted to your account — not when you get around to reading it — so deadlines in a CRA letter can start running without anything arriving in your letterbox.

There are exceptions: a business without anyone who has My Business Account access and without an authorized representative, charities unless they opt in, and certain non-resident businesses keep receiving paper. For everyone else, the email address on the account matters, because that's how the CRA tells you a letter has arrived.

You can go back to paper. Someone with signing authority can request it in My Business Account or by sending Form RC681 to the tax centre — but the request must be renewed every 2 years. Most businesses are better off keeping online mail and making sure two people get the notifications.

Giving your accountant or employees access

Never give your login to your accountant. Instead, authorize them as a representative, and they sign in to their own CRA account and use Represent a Client.

Ways to authorize a representative for your business

	Online in My Business Account	Form AUT-01
What you enter	Representative's RepID, GroupID or firm's Business Number	Representative's details on paper
Access given	Online through Represent a Client, plus phone and mail	Offline only — phone, mail, fax, in person
Speed	Usually immediate	Processed by the tax centre
Best for	Accountants, bookkeepers, payroll firms	Someone who will only call the CRA for you

What you enter

Online in My Business Account

Representative's RepID, GroupID or firm's Business Number

Form AUT-01

Representative's details on paper

Access given

Online in My Business Account

Online through Represent a Client, plus phone and mail

Form AUT-01

Offline only — phone, mail, fax, in person

Speed

Online in My Business Account

Usually immediate

Form AUT-01

Processed by the tax centre

Best for

Online in My Business Account

Accountants, bookkeepers, payroll firms

Form AUT-01

Someone who will only call the CRA for you

RepID, GroupID or BN? A RepID authorizes one person, such as a sole practitioner. A GroupID authorizes a group of people the representative manages. Entering a firm's Business Number authorizes that firm, and the firm then decides which of its employees can see your file.

Level 1 or Level 2. Level 1 lets the CRA share information with the representative — they can view, but not change. Level 2 also lets them make changes and request adjustments on your behalf. A bookkeeper who files GST/HST returns and updates the account needs Level 2; someone who only needs to see balances should get Level 1. You can also limit authorization to specific program accounts or tax years.

When someone leaves your business or you change accountants, remove their authorization the same day.

Closing a business account with the CRA

Closing the business — or just one part of it, such as payroll when you stop having employees — means closing the matching program accounts so the CRA stops expecting returns.

Online. For GST/HST, sign in to My Business Account (or your representative can use Represent a Client) and close the account there. Other program accounts can be closed the same way or by form.

By form. Complete Form RC145, Request to Close Business Number Program Accounts, and send it to your tax centre within 6 months of signing it. You'll need the BN, legal name, the closing date and the reason. You can also call the business line at 1-800-959-5525.

Before you close:

• GST/HST — file your final return and pay any balance. The CRA treats you as having sold your remaining business assets at fair market value when you de-register, so you may owe GST/HST on inventory and equipment you keep.
• Payroll — remit all source deductions you've withheld, file your final T4 information return and give your former employees their slips.
• Corporation income tax — a corporation continues to exist, and must keep filing T2 returns, until it is dissolved. When you dissolve it, send the CRA a copy of the articles of dissolution with your RC145.

Closing a sole proprietorship's GST/HST account doesn't close your personal tax obligations: you still report the final year's business income on your T1 return.

Common problems and how to fix them

• "The information you entered doesn't match our records." The BN, the business name or your personal return details don't match. Check the legal name exactly as registered and use your most recently assessed return.
• Security code never arrived. It went to the address on file. Update your address, then request a new code, or use instant document verification.
• New BN won't link. You may be past the 28 days window with no filings on record. Call the business line for help.
• You can see the business but not a program account. Your access may be limited to certain accounts, or the account was opened under a different BN. Check the program list and the BN on your notices.
• Missed a letter. With online mail, check the mail section regularly and confirm the email address on file. If you missed a deadline because of a letter you didn't see, call the number on the letter promptly.

Official links

• CRA — sign in to your CRA account
• CRA — about My Business Account
• CRA — register for a CRA account
• CRA — online mail for business
• CRA — how businesses authorize representatives
• CRA — close your GST/HST account
• CRA — RC145 Request to Close Business Number Program Accounts

What to do next

Link your BN today if you haven't, add a business email, and authorize your accountant properly so nobody needs your password. If you're still setting up, start with how to incorporate in Canada or the Ontario registration guide, then come back to open your GST/HST and payroll accounts. Once you're invoicing, the free invoice generator adds your BN and GST/HST number in the right place.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How do I create a CRA account for my business?

Sign in to (or register for) your personal CRA account, choose to add a business account, enter your nine-digit Business Number and verify your identity. If the business has a filing history, you'll answer questions from a recent return; otherwise you can link a new BN within 28 days of registering it. Owners, partners, directors and officers can register.

What is my CRA business account number?

It's your Business Number plus a program identifier. The BN is nine digits and identifies the business; each CRA account adds two letters and four digits — for example 123456789 RT0001 for GST/HST, RP0001 for payroll and RC0001 for corporate income tax. You'll find it on your registration confirmation, CRA notices and in My Business Account.

How long does it take to get a CRA security code?

If you choose mail, the CRA sends the security code to the address on file within 10 business days. Since January 2025 you can usually skip the wait by verifying your identity with a Canadian photo ID on a mobile device, which gives immediate access. Business owners linking a BN may still need to pass extra identity checks.

How do I close a business account with the CRA?

Sign in to My Business Account (or have your representative use Represent a Client) and close the program account online, or send Form RC145 to your tax centre within 6 months of signing it. Before closing, file your final GST/HST return and pay any balance, remit outstanding payroll deductions and issue T4 slips. A corporation also sends its articles of dissolution.

Can my accountant access my CRA business account?

Yes, but with their own login, never yours. In My Business Account, authorize them by entering their RepID, GroupID or firm Business Number and choose Level 1 (view only) or Level 2 (view and make changes). They then use Represent a Client. Form AUT-01 gives offline access by phone or mail only.

Do I still get CRA letters by mail?

Mostly not. Since 2025 the CRA delivers most business correspondence to My Business Account by default — from 12 May 2025 for new registrations and 16 June 2025 for existing businesses — and emails you when mail arrives. Someone with signing authority can request paper mail, but the request must be renewed every 2 years.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 8 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.About My Business Account — Canada Revenue Agency · accessed 8 October 2026
2. 2.Register for a CRA account — Canada Revenue Agency · accessed 8 October 2026
3. 3.Get access to My Account, My Business Account, and Represent a Client with a single sign in — Canada Revenue Agency · accessed 8 October 2026
4. 4.Sign in to your CRA account — Canada Revenue Agency · accessed 8 October 2026
5. 5.Online mail for business — Canada Revenue Agency · accessed 8 October 2026
6. 6.Businesses: Go online to register for a business number or CRA program account — Canada Revenue Agency · accessed 8 October 2026
7. 7.How do individuals and businesses authorize me? — Canada Revenue Agency · accessed 8 October 2026
8. 8.Levels and scope of authorization that you can give representatives of your business — Canada Revenue Agency · accessed 8 October 2026
9. 9.Close your GST/HST account — Canada Revenue Agency · accessed 8 October 2026
10. 10.Closing CRA program accounts — Canada Revenue Agency · accessed 8 October 2026
11. 11.Do you need a business number or program account — Canada Revenue Agency · accessed 8 October 2026
12. 12.Glossary for the Canada Business Corporations Act — Corporations Canada (ISED) · accessed 8 October 2026