Updated Checked by the Tax-Services.ca editorial team How we check
Accountant onboarding in Canada usually runs three to six weeks and follows the same order: an engagement letter, CRA authorization, a hand-over of your records, then a first review of what has been filed and what hasn’t. The step people forget is the second one. Your new accountant can’t see your CRA business account until you authorize them, and that takes a few days at best.
What happens in the first week?
You sign an engagement letter. It says what the accountant will do (a T2 return, bookkeeping, GST/HST filings, payroll remittances) and what stays with you. Read the scope line by line. If payroll or sales tax isn’t named, assume it isn’t covered.
Then comes authorization. For a business account, the CRA has an online service called Represent a Client, and you approve the request from your own CRA business account. Access comes in levels. Level 2 lets the accountant see the account and request changes. Level 3 adds signing authority for forms, and it needs an individual representative ID. Pick the lower level unless you have a reason not to.
What does an accountant onboarding checklist look like?
Expect a request list. It’s boring but it saves weeks later.
| Step | You provide | They confirm |
|---|---|---|
| Engagement | Signed letter, business number | Scope, deadlines, who does what |
| CRA access | Approval of the authorization request | Which accounts they can see |
| Corporate records | Articles, by-laws, minute book, share register | Year end and shareholders |
| Past filings | Last returns and notices of assessment | Nothing is overdue |
| Books | Bank statements, sales and expense records, payroll reports | Opening balances tie out |
| Tax accounts | GST/HST and payroll account details | Filing frequency |
Which deadlines does a new accountant check first?
The T2 corporate return is due six months after your tax year ends. The CRA’s own example is a March 31 year end, which puts the return on September 30. The tax owing comes earlier, generally two months after year end. A Canadian-controlled private corporation can get three months if it claimed the small business deduction and its taxable income is within the business limit.
So a good accountant will ask your year end before anything else. Your deadlines move with it, and they don’t follow the calendar year.
What should the first review turn up?
A first meeting is a good time to test the numbers. Say your Ontario corporation earns $100,000 of active business income and qualifies for the small business rate. Our corporate tax calculator shows about $11,700 of federal and Ontario tax, roughly 11.7%. Taxed at the general rate, the same income comes to about $26,500. That gap is the reason your accountant will check that you still qualify.
One hedge. Ontario cut its small business rate from 3.2% to 2.2% from July 1, 2026, and the calculator blends the two for a calendar 2026 year. That blend is our own arithmetic and not a published figure, so your accountant’s number may differ a little. Other year ends give other results.
Where do onboarding files go wrong?
Missing prior years are the usual culprit. If the last accountant filed late, or never filed a nil GST/HST return, you want to hear it in week one. Ask directly.
The second problem is scattered records. The CRA expects you to keep them for six years from the end of the last tax year they relate to, and that goes for the accountant’s work files too. Ask where yours will be stored and how you get a copy if you leave.
The third is unclear ownership of payroll. If you pay staff, ask who files the source deductions. The payroll remittance calculator gives you a rough figure to compare against what they report. Owners paying themselves a salary can check the net pay with the take-home pay calculator.
Fees are the one thing we can’t help with. We couldn’t confirm what accountants in Canada charge, and prices vary by firm. Get the number in the engagement letter.
Where the numbers come from
Filing and payment dates come from Canada Revenue Agency pages on corporation returns and balance-due days. The record-keeping period and authorization levels come from the CRA as well. Corporate tax rates come from the CRA’s corporation tax rate pages, and the Ontario 2026 small business figure is a derived blend, as noted above. We checked these in September 2026. This site is not linked to the CRA or any government body.
Frequently asked questions
How long does onboarding a new accountant take?
Plan on a few weeks, mostly waiting for CRA authorization and for you to send records. We couldn't find an official timeline, so ask your accountant for theirs.
What does an accountant need from me first?
Your business number, articles of incorporation, prior returns, notices of assessment, bank statements and your GST/HST and payroll account details.
Do I have to authorize my accountant with the CRA?
To see your business account online, yes. You approve the request through Represent a Client in your CRA account, at level 2 or level 3.
When is my corporate return due?
Six months after your tax year ends. The tax owing is due two months after year end, or three months for a qualifying Canadian-controlled private corporation.
How long should I keep my business records?
The CRA says six years from the end of the last tax year they relate to.
- How to choose a tax preparer in Canada
How to decide if you need a tax preparer, what a preparer does, the questions to ask before you hire one and where to find free help in Canada
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.