Paper has not disappeared entirely, but the default has changed
Beginning in May 2025, CRA phased in online delivery through My Business Account for most business correspondence. New registrations moved first, followed by eligible existing businesses. Some items may still arrive by paper, and businesses can follow CRA's process to request paper mail.
CRA considers correspondence received on the date it is posted to My Business Account. Missing a notification does not mean the letter has not been delivered.
The most common gap is not knowing who is responsible
Filing on time is only one part of compliance. Make CRA mail review a recurring control:
- Confirm an accountable owner can access every relevant program account.
- Update email notifications; CRA currently permits up to three addresses per program account.
- Assign who reviews, assesses, responds, and documents each item.
- Even with an authorized accountant, designate an internal person to receive alerts and follow up.
The message may be more than a Notice of Assessment
CRA business correspondence can include notices, letters, forms, statements, and other documents concerning an account or return. Requests for documents, explanations, or time-sensitive responses may first appear online.
A clear receive–assess–assign–respond–archive workflow helps prevent an online letter from being forgotten.