ARCHIVED – Online notices

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1. What changes are proposed in the 2010 budget regarding online notices?
2. How will electronic notices be made available online?
3. What types of notices will the CRA be able to make available on My Account, My Business Account or Represent a Client?
4. How do I access My Account, My Business Account or Represent a Client?
5. How will I know that a notice is available on My Account, My Business Account or Represent a Client?
6. When can I take advantage of this new online option?
7. What if I want to continue receiving my notices by regular mail?

1. What changes are proposed in the 2010 budget regarding online notices?

The Canada Revenue Agency does not have the authority under existing legislation to make certain notices only available online. Current legislative restrictions require the CRA to send certain notices, such as a notice of assessment for a tax return, by regular mail. In addition, certain notices must be served personally or by registered or certified mail.

When the proposal made in the 2010 budget receives Royal Assent, the CRA will have the legislative authority to make certain notices available online with the permission of the taxpayer.

2. How will electronic notices be made available online?

Certain electronic notices will be made available on the CRA's existing secure online facilities: My Account (for individuals), My Business Account and Represent a Client (for representatives of individuals and businesses). This new option will be voluntary for taxpayers.

3. What types of notices will the CRA be able to make available on My Account, My Business Account or Represent a Client?

The CRA will be able to make available notices issued under the Income Tax Act, Excise Tax Act, Excise Act,2001, Air Travellers Security Charge Act, Canada Pension Plan, and the Employment Insurance Act.

Some examples of these notices include the following:

• notices of assessment or reassessment related to tax returns;
• notices of determination or redetermination of the goods and services tax/harmonized sales tax credit and related provincial programs; and
• notices of determination or redetermination of the Canada Child Tax Benefit and related provincial/territorial programs.

However, this proposal does not extend to notices that are specifically required to be served personally or by registered or certified mail. This new option will be voluntary for taxpayers.

4. How do I access My Account, My Business Account or Represent a Client?

To register for a Government of Canada epass and enrol with My Account (for individuals), My Business Account or Represent a Client, visit our Web site.

5. How will I know that a notice is available on My Account, My Business Account or Represent a Client?

Once the CRA introduces this new option, a taxpayer or his/her representative who has granted the CRA permission to do so will be notified by email when a new notice is available on My Account (for individuals), My Business Account, or Represent a Client.

6. When can I take advantage of this new online option?

While the CRA is currently looking at different options to provide this new service, it will take time to make the necessary changes to our electronic systems, procedures, and related administrative material. Additional information will be provided in 2011.

7. What if I want to continue receiving my notices by regular mail?

This new option will be voluntary. If permission has not been given or if permission is cancelled, the CRA will continue to provide you with these notices by regular mail.

Date modified:

2015-07-15