🧾 Request a Comfort Letter (CRA)

A comfort letter is a document that historically confirmed a business’s Canada Revenue Agency (CRA) program accounts (e.g., corporate tax, payroll deductions, GST/HST) were in good standing — often requested by financial institutions or legal advisors before loans or acquisitions.

📌 Important Update (2025)

Effective April 1, 2025, the CRA no longer issues comfort letters. Instead, business owners or authorized representatives with at least Level 2 access can request a Filing and Balance Confirmation (FBC) letter online via:

  • 📍 My Business Account
  • 📍 Represent a Client

These online confirmations serve a similar purpose: verifying that tax accounts are up‑to‑date and in good standing.

📋 What a Comfort Letter Used to Confirm

  • 🏢 CRA accounts — corporate income tax (RC)
  • 💼 Payroll deductions (RP)
  • 🛒 GST/HST accounts (RT) for most businesses (excluding Quebec)

Traditionally, banks and lawyers requested comfort letters during business transactions, acquisitions or financing to confirm tax compliance and account status.

🔍 How to Get a Filing and Balance Confirmation Letter

Since comfort letters are no longer provided directly, you can obtain a Filing and Balance Confirmation through CRA online services if you meet access requirements:

The letter will be generated and available in the CRA “Mail” section, ready for download or printing.

📌 Why This Matters

These confirmations are often needed when dealing with:

  • 🏦 Loan or financing approval processes
  • 📈 Corporate acquisitions or sales
  • ⚖️ Legal due diligence

They provide assurance to third parties that your tax accounts have been filed and are in good standing with the CRA.

🔄 CRA Correspondence Shift

In addition to changes in comfort letters, CRA is transitioning most business correspondence to online mail by default (e.g., notices, assessments, proposals). You should ensure active access to your My Business Account to avoid missing time‑sensitive communications.

If paper delivery remains necessary, some businesses may opt out and continue receiving mail physically by adjusting settings or submitting applicable requests (e.g., CRA Form RC681).

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