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

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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.