My Business Account is the Canada Revenue Agency (CRA) online portal that allows taxpayers to access information about their tax accounts. Although significant enhancements have been made to the site over time, certain groups of taxpayers still report roadblocks when trying to access this service.
This is particularly true for non-residents of Canada, as setting up an account requires an authorized individual to have a Canadian Social Insurance Number (SIN), similar to the Social Security number assigned to U.S. residents.
The Process of Gaining Online Access
For a Canadian resident, the process is straightforward. By creating a My Business Account using their SIN, a taxpayer can connect business numbers associated with corporations, partnerships, or other businesses for which they are listed as an owner or director. Although access can be more challenging in the public sector—where directors change regularly and may be reluctant to associate their SIN with a charity or not-for-profit organization—Canadian private-sector structures generally allow for relatively easy access.
Non-residents of Canada, however, do not typically have, nor are they able to acquire, SINs, which creates a barrier to access.
Represent a Client Portal
Traditionally, the solution for non-resident online access has been to have a Canadian representative access the account online through the Represent a Client portal. To use this option, a Canadian representative must apply for a Rep ID and may be part of a group operating under a Group ID, typically within a professional services firm serving the same clients.
A representative can initiate this authorization through the Represent a Client portal and, if the directors of the company are all on record with the CRA as being non-residents of Canada, a signature page is generated to document the authorization. Once the client signs the authorization request, the representative uploads it to the portal and, typically within 24–48 hours, a representative from the CRA calls the number on file for the taxpayer to confirm the authorization was signed by the identified individual.
Non-resident Representative Numbers (NRRN)
The option to apply for a Non-Resident Representative Number (NRRN) is available to non-residents of Canada who are living in the United States. This program gives the non-resident the same access to a business’s accounts as a Canadian representative receives through Represent a Client.
The application can be made by completing Form RC391 and enclosing a certified copy of an identifying document that includes the applicant’s name, date of birth, and photograph. Supporting documents must be certified by a public notary, lawyer, medical doctor, or chartered professional accountant. The application must be signed in ink and sent by mail or courier to the CRA for processing. Emails and faxes are not accepted.
The application typically takes six to eight weeks to process, but once the NRRN has been assigned, the non-resident may access Represent a Client and view the business’s records online through the same authorization process used by individuals holding a Canadian RepID.
Traps and Tips
| Trap | Tip |
|---|---|
| When initiating the authorization request online, the representative must enter the business name, business number, and name of the director who will sign the request exactly as they appear in the records held by the CRA. Any information that differs from the business’s official records with the CRA will result in an error message, and the request will not proceed. | Ensure that the business records, including the names of directors and their contact information, are up to date with the CRA. Updating this information can be done by providing a current status report from your state corporate registry to the CRA’s Non-Resident Registration and Security department. |
| If there is no confirmation in the CRA’s records that all directors are non-residents, no signature page will be generated when a representative initiates an authorization request through Represent a Client. | All new requests for a business number include a checkbox to indicate whether the directors or owners are non-residents of Canada and do not have a SIN. If you already have a business number and no signature page is generated, you can send an updated list of directors to the CRA’s Non-Resident Registration and Security department and request that the records be updated accordingly. Once updated, the portal will generate a signature page for future authorization requests. |
| Confirming a signature by telephone can also be problematic if the company has relocated, moved to a hybrid or remote work model, or is in a time zone that is not conducive to being contacted during regular Canadian business hours. If the CRA is unable to reach the signatory after two attempts, the request is cancelled and the process must begin again. | Make sure current contact information is up to date, including telephone numbers where the person signing the authorization can be reached. Also, be aware that the CRA may call from a number that appears to be a SPAM call. Any calls that appear as “unknown” or “possible spam” should be answered for a day or two after the representative submits the signed authorization. |
| The NRRN belongs to the individual, not the business, so an employee will continue to have access to financial records after termination or departure unless that authorization is revoked. | Having at least one shareholder or owner with an NRRN and Level 3 delegated authority will allow for easy authorization and revocation of employee access when needed. |
Key Takeaways
Although online access to CRA program accounts presents unique challenges for non-resident businesses and individuals, the process can be managed successfully with the right preparation. Maintaining accurate CRA records, understanding authorization requirements, and addressing potential issues before they arise can help streamline access and reduce administrative delays when managing Canadian tax obligations.
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