REGISTER OR RECOVER CRA ACCOUNT AT CLINIC
For a client to gain immediate full access at the clinic to their CRA account, they will need
They will also need a copy of their tax return or notice of assessment from one of the last two years, but that can be obtained through the represent-a-client process which provides temporary access to the client’s CRA account if the client consents.
If the client does not have a filed and assessed tax return from the last two years then they cannot register.[1] There is no work around.
The client can register using a PC/laptop which is easier than using a cell phone, but they will need a cell phone for one of the registration steps.
1. Choose user ID and password option for signing in.
The client should choose the username and password sign-in option. That way there is no need to enter banking credentials on the clinic’s shared computer.
2. Provide amounts from last registered return within last two years:
To register the client will need to have filed a return for the most recent tax year or the previous tax year. The client will need to enter two line amounts from one of these two returns.
The CRA might have changed an amount upon assessment. If so, it’s necessary to enter the amount the client reported in their return, not the changed amount. Therefore, if relying on a Notice of Assessment for the line amounts, it is important to check for any explanation of changes or corrections made to the return.
3. Need to enroll in at least one MFA option to get one-time passcode when signing-in:
A Multi-Factor Authentication method (MFA) will provide a one-time passcode that must be entered each time a client signs in to their CRA account. The client will be prompted to enroll in two MFA methods, but it is only necessary to enroll in one of them.
If the person has a cell phone with them at the clinic, they can choose the phone option and opt to get a text message to receive the passcode each time they sign in.
If the person doesn’t own a cell phone, the passcode grid option can be chosen instead. The registration process will generate a grid which can be printed for the client. Later when signing in on a PC or laptop, the CRA will provide three coordinates (for example B1, A3, D5) and the one-time passode will be the characters at those positions. However the passcode grid will expire after 18 months. The grid will still work once after 18 months, but a new grid will be issued when signing in.
After sigining in to a CRA account, the client can add or change an MFA option.
4. Verifying identity:
The client will need to verify their identity using one of two methods. Method 1 will provide immediate full access but requires a cell phone. Method 2 will give the client immediate but limited access to their account, and full access later on.
Method 1 - take photo on cell phone:
The client will need a passport, driver’s license, or Ontario photo ID card. A health card won’t work. During the registration process the client will need to take a photo of their ID using their cell phone. This does not mean that the whole registgration process needs to be done over the phone. They can register using a PC or laptop, but they’ll need a phone for this one step.
Method 2 - security code by mail:
A security code is mailed to the client, arriving by 10 business days. Once received, the code is entered when the client signs into their account. The security code is mailed to the address the CRA has on file for the client. During registration the client will be asked to enter the postal code of their current mailing address. The code is compared to the one the CRA has on file. If the postal codes do not match, the registration process stops and the person is told to contact CRA to update their address.
Partial Access:
With partial access the client can:
Access business account (for HST returns):
Once the person's CRA account has been created and their identity verified, you can add a business account with these steps:
References:
[1] This is true for Ontario clients but not for individuals from certain other provinces.