Introduction

Most incorporated business owners have interacted with the CRA primarily through their accountant or through paper mail. The CRA's My Business Account portal changes that relationship — making it possible to monitor your corporate tax account, view balances owing, confirm filings, respond to certain correspondence, and manage business registrations online.

Setting up My Business Account is straightforward. Using it effectively requires knowing what it contains and when to consult it.

What Is My Business Account?

My Business Account (MyBA) is the CRA's secure online portal for business owners, corporations, and self-employed individuals. It is separate from My Account, which is the personal tax portal.

Through My Business Account, authorised users can access and manage CRA accounts associated with a business number (BN) — including corporate income tax, HST/GST, payroll, and import/export accounts.

What You Can Do in My Business Account

View account balances and transactions: MyBA shows the current balance on your corporate income tax account, GST/HST account, and payroll account. If you owe a balance or have a credit, it is visible here. This is useful for confirming that payments have been received and applied correctly.

View and confirm filed returns: Confirm that T2 returns and GST/HST returns have been received by the CRA. This is a useful verification step after filing, particularly if returns are submitted electronically.

View assessments and reassessments: Notices of assessment (NOAs) and any reassessments issued by the CRA are available through MyBA before — or instead of — paper mail. Setting up email notifications ensures you are alerted when new correspondence is issued.

Submit documents and respond to reviews: If the CRA requests supporting documents in connection with a review or audit, documents can be submitted securely through MyBA. This provides a dated record of submission.

Manage HST and payroll accounts: Register, view, and in some cases amend HST and payroll account information.

Authorise representatives: Representatives — including your CPA — can be granted access to your MyBA account at specified permission levels. This is how your CPA accesses your accounts to file returns, review balances, and correspond with the CRA on your behalf.

Why to Set It Up Before You Need It

The most important reason to set up My Business Account proactively is that the CRA uses it to deliver correspondence, including time-sensitive notices. If a review letter or requirement for information is delivered to MyBA but you have not checked the portal, you may miss a response deadline without realising it.

CRA correspondence that is issued digitally through MyBA is considered delivered when it is posted — not when it is opened. Missing a response deadline because you were not monitoring the portal is not generally accepted as a basis for relief from resulting consequences.

Setting up MyBA, enabling email notifications, and confirming that your CPA is authorised as a representative are basic housekeeping steps for any incorporated business.

How to Register

Registration for My Business Account requires a CRA login (through CRA user ID and password, or through a Sign-In Partner such as a major bank). You will also need your business number and certain details from a filed return to verify your identity.

If your corporation has not yet filed a T2 return, registration may not be immediately available. Once your first return is on file, the verification process can be completed.

Authorising Your CPA

Under the CRA's Representative Identifier (RepID) system, you can authorise your CPA — or another representative — to access your accounts at various levels of authority (view only, or full access). Full access allows your representative to file returns, submit documents, and manage accounts on your behalf.

Maintaining current representative authorisation ensures your CPA can act promptly if the CRA initiates any correspondence about your accounts.

A Note on My Account vs. My Business Account

If you operate a corporation, you need both: My Account for your personal T1 tax affairs and My Business Account for your corporation's T2 and other business accounts. They are separate portals with separate logins, though both are accessible through the CRA's main login page.

When to Speak With a CPA

If you have received CRA mail or notices that you do not understand, or if you are uncertain about the status of filed returns or account balances, reviewing your MyBA account — together with your CPA — is the fastest way to get clarity.

Rotaru CPA monitors client accounts and CRA correspondence actively. Book a consultation if you need support navigating a CRA notice or setting up your accounts.