Going Paperless With CRA: Digital Services, E-Delivery Requirements, and How Canadian Businesses Can Stay Compliant

Introduction

Canada Revenue Agency (CRA) has entered a new digital era. Almost every interaction—filing, correspondence, document submission, audit reviews, GST/HST reporting, payroll, and objections—is shifting online. CRA is reducing physical mail, increasing e-delivery, enforcing digital authorization rules, and requiring businesses to maintain electronic records. While going paperless can save time and increase efficiency, it also exposes taxpayers to new compliance risks if digital systems are not properly managed. This guide explains CRA’s digital services, the rules for e-delivery, electronic recordkeeping standards, and how Canadian businesses can adapt safely to avoid missed notices, penalties, or denied deductions.

Why CRA Is Moving Toward a Paperless System

CRA’s digital shift is driven by efficiency, automation, and compliance monitoring. CRA can process documents faster, provide quicker access to assessments, reduce administrative costs, and integrate directly with third-party data from payroll processors, banks, and digital platforms. Digital systems allow CRA to request documents instantly, track taxpayer acknowledgment, and enforce filing deadlines with greater precision. For taxpayers, going paperless reduces lost mail and streamlines filing—but only if systems are monitored properly.

CRA’s Core Digital Platforms

CRA My Account is designed for individuals and provides access to Notices of Assessment, RRSP and TFSA limits, benefit statements, and document-upload features. My Business Account is for corporations, partnerships, and sole proprietors and is used for GST/HST filing, payroll submissions, corporate tax assessments, audit correspondence, and secure mail delivery. Represent a Client allows accountants and tax professionals to access client files with multi-factor verification, enhanced authorization rules, and secure communication channels.

Electronic Filing Requirements

CRA increasingly requires electronic filing for:
T2 corporate tax returns
GST/HST returns
source deduction remittances
T4/T5 information returns
audit and review submissions
objection and appeal documentation
Paper filings may be delayed or rejected. CRA expects businesses to check their online accounts regularly because digital mail often replaces physical letters. Ignoring online notices does not extend CRA deadlines for audits or objections.

CRA’s E-Delivery Rules

CRA now delivers many important documents exclusively online, including audit letters, GST/HST reviews, payroll examinations, refund adjustments, and document requests. Taxpayers must enable email notifications to receive alerts when a new message is posted. CRA does not extend filing deadlines because a taxpayer “did not see the message.” Missing online CRA mail can lead to reassessments, penalties, and frozen refunds.

Digital Recordkeeping Standards

CRA accepts fully digital records as long as they are:
complete
legible
unaltered
securely stored
CRA accepts digital receipts, PDFs, scanned invoices, online banking records, cloud storage files, and accounting-software backups. Photos of receipts are acceptable if all details are readable. However, CRA may reject documents that are blurry, cropped, incomplete, or missing essential information like supplier name, date, or GST/HST breakdown.

Storage and Retention Requirements

Even in a paperless system, CRA requires tax records to be kept for at least six years after the end of the tax year. If a file is under audit, objection, or appeal, records must be maintained until the matter is fully resolved—sometimes more than ten years. Digital systems must include backup solutions, secure cloud storage, and audit trails. Records must be accessible upon CRA request; “computer crashed” is not an acceptable excuse.

Electronic Signatures

CRA accepts electronic signatures for many forms, including T183 (E-FILE authorization), GST/HST forms, T2200/T2200S employment forms, and audit responses. Electronic signatures must be unique to the taxpayer and linked to verifiable metadata. CRA may reject signatures that appear typed, pasted, or inconsistent with audit-trail requirements.

Submitting Documents Electronically

Taxpayers may submit documents through:
My Account
My Business Account “Submit Documents”
Represent a Client
CRA’s secure audit upload link
CRA requires documents to be in specific formats (PDF, JPG, TIFF), under file-size limits, and submitted before deadlines. Each submission is time-stamped, creating legal proof of filing—an important protection in audits and disputes.

Privacy and Security Considerations

Going paperless increases exposure to cyber risks. Taxpayers must use multi-factor authentication, strong passwords, encrypted document storage, and secure networks when accessing CRA platforms. CRA will never request payment via text, gift cards, e-transfer, or third-party links. Businesses must train staff to recognize phishing attempts and verify CRA communication only within official portals.

Most Common Mistakes When Going Paperless

not checking CRA online mail regularly
misplacing digital files or deleting receipts
using unsecure cloud storage without backup
relying solely on email confirmations instead of portal uploads
failing to download CRA assessments before they expire
keeping unread messages in My Business Account
not enabling email alerts
These mistakes frequently lead to denied deductions, missed deadlines, and avoidable penalties.

Benefits of Going Paperless for Businesses

Businesses gain faster tax workflows, easier audit responses, organized records, reduced storage costs, and more accurate GST/HST and payroll filings. Digital systems integrate smoothly with accounting software, merchant processors, payroll providers, and banking platforms. Paperless compliance accelerates CRA reviews and reduces the likelihood of reassessments due to missing documentation.

Mackisen Strategy

At Mackisen CPA Montreal, we help businesses implement secure digital tax systems, organize electronic recordkeeping, monitor CRA online mail, prepare digital audit packages, and ensure all GST/HST returns, payroll filings, and corporate tax submissions meet CRA’s e-filing requirements. We also train staff to avoid cyber risks and build long-term digital compliance structures.

Real Client Experience

A Montreal retailer avoided a GST/HST reassessment by providing complete electronic records through My Business Account. A consulting firm reduced audit delays by adopting digital document workflows. A tech startup implemented secure cloud-based tax storage to prevent missing receipts during an audit. A medical practice automated CRA correspondence monitoring and resolved payroll reviews within days.

Common Questions

Are scanned receipts acceptable? Yes if readable. Does CRA still send paper mail? Less and less. What if I miss an online CRA notice? Deadlines still apply. Are electronic signatures valid? Yes under CRA rules. How long must digital records be kept? At least six years. Can I submit audit documents online? Yes through secure CRA portals.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal ensures businesses transition smoothly into CRA’s paperless tax environment with secure digital systems, audit-ready documentation, and streamlined online compliance processes.