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Robyn Reinemo
Blog
20 January 2026
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Tax Tips & Traps – Q1 2026 (Issue 153) - CRA Business Registration: Shift to Online-Only

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Article Index

  • Tax Tips & Traps – Q1 2026 (Issue 153)
  • Trucking Industry: New CRA Reporting Obligations and Penalties
  • Tax Tidbits: Quick but Important Updates
  • OAS Enrollment: Why Timing Is Critical
  • CPP Contributions After Age 65: Processing Delays Clarified
  • CRA Business Registration: Shift to Online-Only
  • Withholding Tax on Rent Paid to Non-Residents: Limited Relief
  • Real Estate: Nominee or True Owner?
  • Payments for the Right to Acquire a Home: Beneficial Ownership
  • Sale of Shares in Error: Accidents Still Trigger Tax
  • Final Thoughts
  • All Pages
Page 6 of 11

Effective November 3, 2025, most new CRA business number registrations and additions of program accounts must be completed through Business Registration Online (BRO).

Exceptions requiring phone or paper registration:

  • Reactivating a previously closed account
  • Businesses with only non-resident owners
  • Businesses owned by another business (e.g., corporations or partnerships)

Action: Expect online registration to be the default and plan accordingly when setting up new entities or accounts.

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