Keeping Director and Officer Information Up to Date with the CRA

In this article:

• Why director and officer information matters
• Step 1: Update your corporate registry first
• When you must contact the CRA directly
• What information the CRA requires
• How to submit the information
• Step 2: Access My Business Account
• Step 3: Authorize a representative
• Non-resident directors and officers
• How Balbir.CA can help

The Canada Revenue Agency has issued a special edition of its Business Tax Information Newsletter focused on one often-overlooked compliance task: keeping director and officer information up to date. It is a short administrative step with consequences that reach well beyond record-keeping.

Why Director and Officer Information Matters

The CRA uses director and officer information to confirm who is legally permitted to act on behalf of a corporation. When that information is outdated, the practical consequences include:

• Delays or refusals when accessing My Business Account
• Problems authorizing an accountant or other representative
• Difficulty managing corporate tax information and filings
• Extra time and cost spent resolving access issues

The message is straightforward: if a director or officer joins, leaves, or has a change in their details, update the CRA's records as soon as possible.

Step 1: Update Your Corporate Registry First

Before contacting the CRA, update the corporation's director and officer information with the appropriate federal, provincial, territorial, or foreign corporate registry.

Some registries share updates directly with the CRA. Allow 24 to 48 hours for the CRA to receive information through those channels.

When You Must Contact the CRA Directly

Not every update flows through automatically. You must send director information directly to the CRA if the corporation is registered in:

• Quebec
• Newfoundland and Labrador
• Northwest Territories
• Yukon
• Nunavut
• A corporate registry outside Canada

Officer information must always be sent directly to the CRA, regardless of where the corporation is registered. For all other jurisdictions, director updates are received from the registry. There is no need to submit them separately.

What Information the CRA Requires

A complete submission includes the following.

Basic business information

• Business number (BN)
• Legal business name

Director or officer details

• Full name, exactly as it appears on the Articles or Certificate of Incorporation
• Social Insurance Number (for Canadian resident directors and officers)
• Residency status (for non-resident directors and officers)
• Telephone number and fax number, if applicable

Information about the person making the request

The request must come from a director, an officer, or an authorized representative at Level 2 or 3, and must include the requestor's full name, telephone number, signature, and date.

Supporting documents

Include one official document confirming the change, such as:

• Articles or Certificate of Incorporation
• Articles or Certificate of Amalgamation
• Certificate of Incumbency (with official stamp or seal)
• Articles of Amendment
• Notice of Change of Directors
• Board of Directors resolution
• Director or Officer Register
• Signed and dated annual meeting minutes
• Court order
• Signed and dated letter of resignation

How to Submit the Information

Option 1: Online (recommended)

Use the Submit documents service in Represent a Client. Select Update to owner/legal representative/executor/trustee as the account type, answer No to the case or reference number question, choose Add or modify a business owner/director as the topic, and enter the nine-digit business number.

Processing time: generally within two weeks.

Option 2: Fax or mail

Use the applicable tax centre for your corporation. Mailing and faxing take longer.

Processing time: generally within 30 days.

Step 2: Access My Business Account

Once the CRA has current director and officer information on file, a director or officer can add the corporation's business number to their CRA account. They will need the BN and their Social Insurance Number.

If the SIN is not already linked to the BN and the corporation has filed a GST/HST or T2 return, the requested details from the assessed return will be needed to complete the link.

Step 3: Authorize a Representative

With accurate director and officer information in place, a delegated authority or third-party representative, such as an accountant, can be authorized to act on behalf of the corporation. The CRA notes that the fastest route is authorization through My Business Account, which requires the representative's RepID, GroupID, or BN.

Representatives can also initiate the request through Represent a Client or the Business Consent Service in certified tax software, but the request is not active until it is confirmed by a director, officer, or delegated authority.

Non-Resident Directors and Officers

Non-resident directors and officers face additional steps, because they generally do not have a SIN, Temporary Tax Number, or Individual Tax Number and therefore cannot register for CRA online services.

• Their residency status and contact information must be on file with the CRA. This information is not usually provided by incorporating authorities, and gaps here commonly cause authorization delays.
• Residency updates can be submitted by phone, fax, or mail, depending on whether the corporation is Canadian or non-resident.
• Where no director or officer can access My Business Account, a representative can be authorized using Form AUT-01 for offline access. A separate form is required for each representative, and it must be sent within six months of the signature date.
• Online authorization is still possible: the representative submits the request through Represent a Client, the director or officer signs the certification page, and the signed page is uploaded. It must not be mailed or faxed. Processing is generally within five business days.

How Balbir.CA Can Help

Director and officer updates look like paperwork, but they are really about access, authority, and continuity. When they fall behind, often after a change in ownership, a new officer, or a move across borders: the delays show up at the worst possible time, usually during filing season or a financing application.

At Balbir.CA, we handle this as part of the advisory work we already do for owner-managers:

• Reviewing corporate records to confirm the CRA's information matches your registry filings
• Preparing and submitting director and officer updates, including supporting documentation
• Confirming and maintaining representative authorizations so filings are never delayed
• Coordinating residency and non-resident requirements for cross-border ownership structures
• Keeping the corporation's compliance calendar current so nothing quietly lapses

If your corporation has had a change in directors or officers, or if you are unsure whether the CRA's records are accurate, contact Balbir.CA and we will review your file.

Source: Canada Revenue Agency, Businesses – Tax information newsletter, Edition 2026-05, September 21, 2026.

This article provides general information and does not replace personalized tax or legal advice. Requirements vary by corporation, jurisdiction, and residency status.