The Canada Revenue Agency (CRA) is increasingly communicating with businesses electronically. For most businesses, important CRA correspondence is now delivered through My Business Account rather than automatically sent by mail.
For German businesses and business owners with commercial interests in Canada, it is therefore important to understand how they receive their CRA correspondence. Online delivery may also be relevant in cross-border estate matters that include Canadian corporations or business interests.
Online Delivery and Applicable Deadlines
CRA correspondence available through My Business Account may include Notices of Assessment, letters, statements, requests for information and other business-related communications.
CRA correspondence is generally considered received on the date it is posted to My Business Account. Applicable deadlines should therefore be monitored based on the electronic delivery date rather than the receipt of paper correspondence from Canada.
Reliable access to My Business Account, up-to-date contact information provided to the CRA, and the timely review of all correspondence are therefore essential.
Exceptions
Certain non-resident businesses are exempt from the transition to online mail. The CRA will continue to send business correspondence by mail where both of the following conditions are met:
- the business has no Canadian-resident owner or director with access to My Business Account; and
- the business has no authorized representative with online access.
Furthermore, businesses may request to continue receiving correspondence by mail in certain circumstances.
The applicable online access arrangements and selected delivery method are therefore key.
Meeting Canadian Deadlines from Germany
For businesses with cross-border structures, a clear process for handling CRA correspondence is important. Where a Canadian tax advisor, lawyer or other authorized representative has online access, arrangements should be in place for reviewing all correspondence and taking any required action within the applicable deadlines.
Online delivery may also be relevant in cross-border estate matters. Where a Canadian corporation or business interest forms part of an estate, heirs and other parties involved in the estate should determine at an early stage how CRA correspondence is being delivered. Otherwise, applicable deadlines may already be running in Canada before parties in Germany become aware of the correspondence.
Conclusion
Cross-border business and estate matters involving Canadian corporations or business interests need to pay proper attention to CRA correspondence. With electronic delivery, applicable deadlines may begin to run as soon as correspondence is posted to My Business Account.
For further information, please refer to the Canada Revenue Agency:
Businesses, are you ready for your CRA mail to go online? – Canada.ca
