COVER STORY
Is Your CRA Account
Ready for Tax Season?
A new identity-verification option will make CRA account access more important when 2026 personal tax returns are filed.
A five-minute account check now may prevent a filing delay later
For 2026 personal returns, taxpayers using an EFILE preparer will have the option to sign in to their CRA account before the return is transmitted. CRA says the added step helps verify identity and strengthen protection against unauthorized filings.
The sign-in is optional, but CRA encourages it. Taxpayers should confirm access before filing season, when a forgotten password, outdated telephone number or locked account could otherwise delay submission.
The proposed rate path
ITEM | NEW APPROACH | WHAT CONTINUES | ACTION NOW |
|---|---|---|---|
Identity check | CRA account sign-in | EFILE preparation | Test account access |
Authentication | Extra security option | Optional for 2026 | Add a backup method |
Accountant access | No automatic change | Separate authorization | Confirm representative |
Submission | Verified session | Preparer transmits | Resolve locks early |
Never give a preparer your CRA password or one-time security code. Complete identity verification through your own secure CRA session.
CRA Account Readiness: Your Pre-Filing Checklist
Why check now?
Taxpayers who cannot sign in may need time to recover credentials, update contact information or remove an account restriction. Resolving access before tax season is easier than doing so near a filing deadline.
Common access problems
Review whether you have:
Forgotten a CRA username or password.
Changed the telephone number used for authentication.
Lost access to the email address connected to the account.
CRA indicates that many sign-in issues can be resolved through its online self-service options. Start early if the account is locked, restricted or not yet registered.
Information to confirm
Review your legal name, current mailing address, telephone number and email address. Confirm that direct-deposit information is correct and look for unread correspondence or unfamiliar account activity.
If another person prepares your return, confirm that the accounting firm remains properly authorized. Signing in before EFILE does not create, renew or replace representative authorization.
Your six-step check
• Sign in successfully before filing season.
• Update telephone and email information.
• Add a backup authentication option.
• Review notices, direct deposit and account activity.
Keep tax slips and supporting documents separately. CRA account access improves security, but it does not replace complete records for preparing the return.
Working with Lee CPA
• Confirm that our firm remains authorized on your account.
• Provide tax documents through the agreed secure channel.
• Complete any CRA identity check yourself.
• Contact CRA promptly if you suspect unauthorized activity.
BOTTOM LINE
CRA account access is becoming part of the filing workflow. Test it before tax season so security strengthens the filing process instead of delaying it.
This Week in Canadian Tax
Corporate Tax
Outdated director records can block CRA account access
CRA is reminding corporations to keep director and officer information current. These records help CRA determine who may act for a corporation, access My Business Account and authorize a representative.
Update the appropriate corporate registry first. Ontario director changes may flow to CRA within 24 to 48 hours, but officer information must always be sent directly to CRA. Non-resident directors may require additional residency details.
Retain supporting articles, certificates, resolutions or registry records. Before a time-sensitive filing, confirm current directors, officers, SIN or residency information, contact details and representative authorization.
Personal Tax
Final opportunity for some retroactive carbon rebates
Under proposed legislation, eligible Canadians must file outstanding 2018 through 2024 tax returns, or submit required adjustment requests, by 30 October 2026 to receive retroactive Canada Carbon Rebate or Climate Action Incentive payments.
The deadline may affect taxpayers who missed a return or need to correct family status, province of residence or other eligibility information. Filing an old return may also establish entitlement to other income-tested benefits and credits.
Check CRA My Account for missing returns, gather old slips and income records immediately, and keep proof of electronic submission or mailing. The special deadline remains subject to the proposed legislation.
IMPORTANT DEADLINE
30 October 2026 | Retroactive carbon rebate claims
Eligible taxpayers should submit outstanding 2018-2024 returns and relevant adjustment requests by Friday, 30 October. Do not assume a nil balance or expected refund means the return can wait; missing the deadline may eliminate a retroactive carbon-related payment.
THIS WEEK'S CHECK | Test CRA account access, update corporate officers and identify any missing 2018-2024 personal returns before 30 October.
Tax Court Highlight
GONCHAROVA v. THE KING, 2026 TCC 172
The condo was used.
Primary-home intent was not proven.
Physical use alone did not establish entitlement to the Ontario New Housing Rebate.
$538,888
CONDO PURCHASE
REBATE DENIED
INTENTION AT PURCHASE
The facts
The taxpayer bought a roughly 499-square-foot, one-bedroom Etobicoke condominium and claimed the Ontario New Housing Rebate. The family furnished and used it, but continued renting a three-bedroom townhouse in Caledon, where belongings and the children's school connections remained.
The Court's decision
The Tax Court dismissed the appeal. The evidence did not show a clear and settled intention, when the purchase agreement was assumed, to make the condominium the family's primary place of residence.
• Actual use did not settle the intention test.
• The other family home remained available.
• The children's schools stayed closer to Caledon.
• The condo was listed for sale soon after closing.
Why the decision matters
New-housing rebate claims are judged on the full factual record. Furniture, internet service, photographs or an address change may help, but they may not outweigh conduct showing that another property remained the family's real home.
• Document primary-residence intent when agreeing to buy.
• Keep address, utility, insurance and moving records.
• Explain any continued access to another family home.
• Preserve evidence supporting an early change of plans.
Using a property is not the same as proving primary-resident intent.
Action list
• Test your CRA account login before tax season.
• Add a backup multi-factor authentication method.
• Review whether any 2018-2024 returns are outstanding.
• File eligible carbon-rebate claims by 30 October.
• Confirm corporate director and officer records.
• Preserve evidence supporting home-rebate intention.