How to Register for CRA “My Business Account” to Manage GST/HST — Montreal CPA Firm Near You

Introduction
Registering for the Canada Revenue Agency’s (CRA) My Business Account (MBA) is an essential step for every entrepreneur who wants to manage GST/HST, payroll, and corporate taxes online. The portal allows you to file returns, make payments, view balances, track refunds, and correspond directly with CRA all in one secure location.

At Mackisen CPA Montreal, we help businesses set up and manage their CRA accounts correctly to ensure smooth compliance and avoid errors that can lead to penalties or delayed refunds. This step-by-step guide explains exactly how to register for CRA’s My Business Account to manage GST/HST and other business taxes efficiently.

Legal and Regulatory Framework
Your online access rights are governed by:

• Excise Tax Act (Canada) s.225–s.228 — establishes GST/HST reporting and remittance requirements.

• CRA Act and Privacy Act (Canada) — define electronic access and identity verification standards.

• CRA Terms and Conditions for Electronic Services — regulate the use of My Business Account for authorized users.

Using the portal ensures your filings are recognized immediately under the CRA’s digital submission system, providing faster confirmation and reduced risk of administrative penalties.

Step-by-Step: How to Register for CRA’s My Business Account (MBA)

1. Confirm Your Eligibility
   You can register for My Business Account if:

   • You are a business owner, director, or authorized officer of a company.

   • You have a valid Business Number (BN) issued by CRA (e.g., 123456789RT0001).

   • You file GST/HST, payroll (RP), or corporate (RC) taxes.

   If you are a tax representative or accountant, use Represent a Client, not My Business Account.

2. Gather the Required Information
   Before registering, you’ll need:

   • Business Number (BN) and program account (e.g., RT for GST/HST).

   • Social Insurance Number (SIN).

   • Date of Birth.

   • Postal Code (as registered with CRA).

   • Most recent personal income tax return line amount for verification (e.g., Line 15000 from your T1).

3. Go to the CRA Website

   • Visit http://canada.ca/my-business-account.

   • Click “CRA Login” or “Sign-In Partner Login” (to use your bank credentials).

   • Choose one of two registration options:

     • Option 1: CRA Login — Create a CRA username and password directly.

     • Option 2: Sign-In Partner — Log in using your online banking credentials (e.g., RBC, TD, Desjardins).

4. Complete the Identity Verification Process

   • Enter your SIN, postal code, and date of birth.

   • Provide your CRA account number (Business Number).

   • Input the line amount from your latest personal income tax return to verify your identity.

   Once verified, CRA will mail a security code to your business address within 5–10 business days.

5. Activate Your Account With the Security Code

   • When the security code arrives, log in again to My Business Account.

   • Enter the code under “Activate My Business Account.”

   • Once activated, you’ll have full access to your GST/HST, payroll, and corporate tax accounts.

6. Set Up Direct Deposit and Notifications

   • In the Profile section, enable Direct Deposit for GST/HST refunds.

   • Turn on email notifications to receive alerts about new CRA correspondence or filing reminders.

7. Link Additional Business Accounts

   • If you manage multiple businesses or accounts (e.g., GST/HST, Payroll, Corporate Income Tax), link them under the same login.

   • You can also authorize your accountant by granting “Represent a Client” access using an authorization code.

8. Start Managing GST/HST Online
   Through the My Business Account dashboard, you can:

   • File and amend GST/HST returns.

   • View and print account statements and Notices of Assessment.

   • Track GST/HST refunds.

   • Make online payments or schedule pre-authorized debits.

   • Upload supporting documents requested by CRA auditors.

   All submissions are timestamped electronically, providing legal proof of filing.

Jurisprudence and Legal Insight
Canadian case law underscores the importance of timely electronic compliance:

• Hickman Motors Ltd. v. Canada (SCC 1997) — CRA assessments are presumed correct unless taxpayers provide timely proof of payment or filing.

• Canderel Ltd. v. Canada (SCC 1998) — emphasizes the need for accurate, verifiable reporting.

• Royal Bank of Canada v. The Queen (FCA 2012) — electronic filings carry the same legal weight as paper filings if records are preserved.

This means that managing your GST/HST through CRA’s My Business Account is not only efficient but legally sound.

Documentation: Keeping Proof of Access and Filing
Once registered, keep a Digital Access File containing:

• CRA registration confirmation email.

• Security code activation letter.

• Screenshots of your dashboard setup.

• Filing confirmation numbers for each submission.

• CRA correspondence and Notices of Assessment.

At Mackisen CPA Montreal, we help clients maintain these records in a secure, audit-ready format accessible anytime.

How CRA Monitors GST/HST Accounts
CRA’s system automatically tracks:

• Filing frequencies and due dates.

• Outstanding balances and payments.

• Refund holds or delayed remittances.

• Account activity related to address or representative changes.

My Business Account provides real-time transparency, reducing the chance of missed filings or unexpected reassessments.

Winning With CRA
At Mackisen CPA Montreal, we streamline CRA account setup and management for entrepreneurs and corporations:

1. Registration Assistance – We complete the My Business Account registration on your behalf.

2. System Setup – We link your GST/HST, payroll, and income tax accounts under one login.

3. Filing Integration – We synchronize your accounting software (QuickBooks, Xero, Sage) for direct online submission.

4. Monitoring and Support – We check balances, refunds, and notices monthly to ensure full compliance.

5. Audit Response – Our CPA auditors and tax lawyers handle all CRA correspondence professionally.

Mackisen Service Hub: Business Account & Compliance Management
Our Mackisen Service Hub provides complete support for federal tax account setup and maintenance, including:

• CRA registration and My Business Account configuration.

• Online filing and refund tracking.

• GST/HST payment scheduling and reconciliation.

• Audit-proof document management and submission tracking.

Our bilingual CPA auditors, tax lawyers, and compliance specialists trained at McGill, Université de Montréal, and Concordia University deliver the expertise to make CRA compliance effortless.

Real Client Example
A Montreal wholesaler had been mailing GST/HST payments manually, resulting in late penalties. Mackisen CPA registered them for CRA My Business Account, set up pre-authorized debit payments, and automated return filings. The business eliminated late penalties and saved 25 hours of administrative work per quarter.

Why Mackisen
With more than 35 years of combined CPA and legal experience, Mackisen CPA Montreal ensures that your CRA My Business Account is set up correctly, secure, and fully integrated into your business operations.

When you register with Mackisen, managing GST/HST becomes effortless—accurate filings, faster refunds, and complete peace of mind through every CRA interaction.