New CRA Business Registration Online (BRO) Access Change 🎯
Starting July 14, 2026, Business Registration Online (BRO) will only be accessible through a CRA account. The CRA mandate requires:
- Signing in using CRA credentials, a Sign-In Partner, or a Provincial partner from British Columbia or Alberta. (canada.ca)
- All new business number (BN) and CRA program account registrations to be completed via BRO through your CRA account. (canada.ca)
This is part of broader efforts to enhance service delivery and security. (canada.ca)
Required Registration for Digital Economy Services
The June 2026 update to GST/HST memorandum 2-1 introduced significant changes in who must register under the GST/HST framework. Key points include:
- Updated definition of taxi business to align with current transport platform models. (canada.ca)
- Addition of information about prescribed selected listed financial institutions, reflecting increased regulatory reach. (canada.ca)
- Discontinuance of Form RC1A, which formerly applied to BN-GST/HST registration for certain businesses. (canada.ca)
- New powers for the Minister to register persons who fail to register. (canada.ca)
Entity Reporting: Directors & Maintenance
If your business undergoes changes—ownership, partners, directors—you must:
- Update the corporation and director information with the CRA
- Provide social insurance numbers (SIN) for directors if not already submitted; essential for accessing CRA portals and authorizing representative access (canada.ca)
- Use My Business Account or Represent a Client portal (or mail where required) to submit necessary documentation—Articles of Amendment, resolution, etc. (canada.ca)
Examples of Impact When Setting Up or Changing Entities
| Scenario | What's Changed | What To Do |
|---|---|---|
| You're forming a business with foreign/non-resident partner(s) | May not be able to use BRO; might need paper forms and additional documentation | Plan ahead, allocate more time for registering; consult province/federal guidelines (canada.ca) |
| You used Form RC1A before for GST/HST registration | That form is discontinued; RC1 now covers affected registrations | Confirm which forms apply and follow updated process (canada.ca) |
| A corporation changes director | Must supply new director’s SIN, file amendments, and update records for legal and CRA systems to align | Use corporate registry and submit supporting docs to CRA promptly (canada.ca) |
Practical Preparation & Checklist
- Create or confirm a CRA account before registering your business; ensure credentials verified via Document Verification service. (canada.ca)
- Know whether your business is subject to digital-economy GST/HST rules; consult ― especially if operating via platforms or digital sales. (canada.ca)
- Gather all required identity and structure information (for directors, partners) ahead of registration deadline.
- Maintain records of organizational changes to avoid non-compliance or delayed access to services and benefits.
Summary
Canada has refined its rules around how businesses register, maintain their legal status, and report directors. Whether forming a new entity or changing an existing one, staying updated on these changes will ensure smooth operations, legal conformity, and access to benefits.
Category: Entity Setup
TaxHome: Canada
Author: NomadicTax Research Team
ReadTime: 6 min
Published: true