Going Paperless With CRA: Digital Tax Services, E-Delivery Rules, and Secure Online Filing for Canadian Businesses

Introduction

CRA is moving rapidly toward a fully digital tax environment. From mandatory electronic filing for representatives, to online mail, to digital signatures, to My Business Account integration, businesses and individuals are now expected to manage nearly all tax obligations online. While going paperless improves efficiency, it also introduces new compliance requirements, privacy considerations, and filing standards. Many taxpayers do not understand which documents must be kept physically, which can be stored digitally, or how CRA’s e-delivery and electronic communication rules work. This guide explains CRA’s digital tax systems, how to use them correctly, and how Canadian businesses can transition safely to a paperless tax environment.

Why CRA Is Pushing Digital Compliance

CRA’s digital transformation is driven by:
faster processing and assessments
reduced administrative costs
easier audit and verification tracking
secure digital mail delivery
automation of tax data review
linking third-party data from banks, payroll processors, and platforms
Digital compliance allows CRA to expand enforcement while reducing paperwork. Businesses must adapt to avoid missed deadlines, unread CRA messages, or lost documents.

CRA’s Core Digital Platforms

CRA My Account

Used by individuals to:
view assessments
receive e-mail notifications
access tax slips
update direct deposit
submit documents electronically

CRA My Business Account

Used by sole proprietors, corporations, and partnerships to:
file GST/HST returns
submit payroll remittances
respond to audit requests
download Notices of Assessment (NOAs)
access corporate tax returns (T2)
manage representative authorization

Represent a Client

Used by accountants and tax professionals to access client accounts. CRA now requires multi-factor authentication and updated authorization forms.

Mandatory Electronic Filing Rules

Certain filings are now mandatory:
GST/HST returns must be filed electronically for most businesses
T2 corporate tax returns must be filed electronically
T3 trust returns increasingly require e-filing
representatives must use electronic mail for CRA correspondence
paper filings may cause delays, rejections, or penalties
Businesses must maintain digital records in formats CRA can access during audits.

CRA Digital Mail and E-Delivery Rules

CRA no longer sends certain paper mail by default. E-delivery includes:
Notices of Assessment
audit letters
GST/HST reviews
collection demands
document requests
Taxpayers must enable email notifications; otherwise, they may miss time-sensitive CRA letters. Missing an online CRA letter does not extend deadlines for objections, GST reviews, or audit responses.

Acceptable Digital Records for CRA

CRA allows fully digital recordkeeping if documents are:
complete
legible
unaltered
backed up securely
CRA accepts:
PDF receipts
scanned invoices
digital bank statements
email receipts
cloud storage systems
Photos of receipts are acceptable if clear and readable. CRA may reject files that are blurry, cropped, or missing key details.

Record Retention Requirements for Digital Files

Regardless of format, taxpayers must keep all tax records for at least:
six years from the end of the tax year
longer if there is an ongoing audit, objection, or appeal
Digital systems must:
store files securely
maintain audit trails
allow CRA to access requested documents promptly
Businesses must plan for long-term digital storage.

Electronic Signatures and CRA Rules

CRA accepts electronic signatures for:
T183 authorization forms
T2200/T2200S employment forms
GST/HST forms
many audit responses
Digital signatures must be:
generated through secure platforms
unique to the taxpayer
linked to audit trails
CRA may reject signatures that appear typed, copied, or inconsistent with authentication requirements.

Submitting Documents Electronically to CRA

Documents can be submitted through:
My Account upload feature
My Business Account “Submit Documents”
Represent a Client portal
CRA’s audit upload link
Files must be:
PDF, JPG, or acceptable file formats
under CRA size limits
submitted by deadlines
CRA document submissions create digital timestamps used to verify timely compliance.

Privacy and Cybersecurity Risks

Going paperless increases risks of:
phishing emails
fake CRA messages
identity theft
unauthorized access
Businesses must implement:
multi-factor authentication
encrypted document storage
staff training on CRA impersonation scams
secure password management
CRA will never ask for payment via e-transfer, gift cards, or text message.

Benefits of Going Paperless for Businesses

going paperless reduces lost documents
improves audit readiness
simplifies GST/HST filing
reduces manual data entry
improves CRA communication tracking
supports remote work and online bookkeeping
Businesses using digital workflows resolve CRA requests faster and reduce audit exposure.

Common Mistakes When Going Paperless

not checking CRA online mail
missing audit deadlines
keeping receipts only in email trash folders
saving files with unclear names
lack of backup systems
accepting files from suppliers without GST/HST details
CRA denies deductions when documentation is incomplete or unavailable.

Mackisen Strategy

At Mackisen CPA Montreal, we help businesses transition to paperless CRA compliance by building secure digital recordkeeping systems, managing CRA online mail, preparing electronic submissions, improving GST/HST digital workflows, and providing full audit-proof storage strategies. Our digital compliance systems reduce CRA risk and streamline tax operations.

Real Client Experience

A Montreal e-commerce business avoided a GST reassessment by providing instant digital records. A contractor facing a CRA audit successfully defended expenses with organized digital receipts. A startup saved thousands by adopting a paperless GST/HST workflow. A dental clinic improved payroll and CRA correspondence management through My Business Account automation.

Common Questions

Is digital recordkeeping accepted by CRA? Yes if complete and readable. Does CRA still send paper mail? Less frequently. Do electronic signatures count? Yes under CRA guidelines. What if I miss a CRA online letter? Deadlines still apply. Are scanned receipts valid? Yes if clear and unaltered.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps businesses modernize their compliance systems, avoid missed CRA communication, and stay fully audit-ready through digital tax transformation.