Introduction
The CRA provides two primary online portals for managing a corporation's tax obligations: My Business Account (for the corporation itself) and Represent a Client (for the CPA or accountant acting as the corporation's representative). Understanding what each does — and ensuring both are properly set up — is a basic compliance foundation that many incorporated businesses overlook.
My Business Account
My Business Account (MyBA) is the corporation's direct portal to its CRA tax accounts. Through MyBA, the corporation can:
View account balances: Current balances owing or credits across all CRA accounts — corporate income tax (RT account), HST (RT account), payroll (RP account).
View correspondence: Letters and notices sent by the CRA are available electronically through MyBA. Without a MyBA account, these notices may be sent by mail — and delays in receiving or processing them can result in missed deadlines.
Make payments: Payments can be made directly from a linked bank account. Instalments, HST remittances, and payroll remittances can all be processed through MyBA.
File returns: Certain returns — HST returns, payroll summaries — can be filed directly through MyBA without third-party software.
Request certificates and authorisations: A tax clearance certificate request for a corporation being wound up can be initiated through MyBA.
Why MyBA Is Not Set Up for Most Incorporated Professionals
Many professional corporations were set up by a lawyer, with the CRA registrations managed by the CPA. The business owner was never personally walked through the MyBA registration process. The result: the corporation has active CRA accounts but no one can access them online except through the CPA's Represent a Client portal.
This is not a crisis — the CPA manages compliance — but it means the business owner has no independent visibility into their own CRA account. If there is a balance owing, a notice, or an instalment reminder, they see it only when the CPA forwards it.
Represent a Client
Represent a Client (RAC) is the portal through which CPAs and authorised representatives access client CRA accounts. When the corporation's CPA is authorised as a representative — through a T1013 or RC59 authorisation — they can view all of the same information available in MyBA, plus file returns and manage account functions on the corporation's behalf.
The authorisation should be kept current. When a corporation changes CPAs, the prior CPA's authorisation should be removed and the new CPA's authorisation added promptly. A corporation that does not manage this transition leaves the prior CPA with ongoing access to its tax information.
The Level 2 Authorisation and Filing
CPA representatives with Level 2 authorisation can both view account information and submit documents on the corporation's behalf — filing HST returns, making account changes, and responding to CRA requests electronically. Level 1 authorisation provides view-only access.
For a CPA managing corporate compliance, Level 2 authorisation for all relevant accounts (RT, RP, RC accounts) is the baseline requirement.
Setting Up MyBA for the First Time
For a corporation that does not have an active MyBA account, the registration process requires the corporation's business number, the most recent T2 return information for identity verification, and the director's personal Social Insurance Number for additional verification.
The registration process is available on the CRA's website and takes approximately 15 minutes once the required information is assembled.
When to Speak With a CPA
Confirming the CPA's authorisation status and the corporation's MyBA access should be part of the initial engagement conversation with a new CPA. A corporation that cannot access its own CRA accounts has a compliance visibility gap that is worth closing.