What business owners need to know about the available CRA services
The Canada Revenue Agency has expanded the online tools businesses can use to address certain outstanding tax debts, make payments and obtain a code required for online corporate tax filing.
Manage Balance for Businesses is now available through My Business Account for outstanding payroll, GST/HST and T2 corporate income tax debt. Separately, Apple Pay, Google Pay and Konek became payment options through the CRA’s My Payment service on October 19, 2026. Corporations can also use an online self-serve service to obtain a Web Access Code for filing a T2 corporation income tax return online.
What Manage Balance for Businesses covers
Manage Balance for Businesses is a CRA administrative service for business owners, including corporate directors and officers. It covers these outstanding balances:
- Payroll debt
- GST/HST debt
- T2 corporate income tax debt
The service does not necessarily cover every type of CRA business debt. The supplied CRA information only identifies the three categories above.
Through the service, a business owner can:
- Make a payment toward an outstanding balance
- Establish a payment arrangement based on the business’s financial situation
- Request a callback from the CRA
The CRA says these covered debts can be managed through the service without contacting a collections officer. However, this does not mean every business will qualify for a payment arrangement. Any arrangement is based on the business’s financial situation.
The CRA has not stated a minimum debt threshold for Manage Balance for Businesses in the supplied information.
Business owners must access the debt service directly
Manage Balance for Businesses is accessed by signing in to My Business Account. It is not available through Represent a Client.
This distinction matters for accountants, bookkeepers, payroll professionals and other authorized representatives. They cannot enter the service for a client through Represent a Client and should instead direct the business owner, director or officer to access it through My Business Account.
Three payment options added to My Payment
As of October 19, 2026, the CRA’s My Payment service includes Apple Pay, Google Pay and Konek as payment options. Availability depends on having a supported payment method or account from a participating Canadian bank or credit union.
| Option | Supported payment details |
|---|---|
| Apple Pay | Requires an eligible Visa Debit, Debit Mastercard or Interac payment method from a participating Canadian bank or credit union. |
| Google Pay | Requires an eligible Visa Debit, Debit Mastercard or Interac payment method from a participating Canadian bank or credit union. |
| Konek | Can use eligible linked debit payment methods and linked chequing or savings accounts. The CRA announcement also identifies line-of-credit accounts through Interac Direct. |
My Payment can be reached through a CRA account or through the CRA’s direct My Payment entry point. The CRA does not charge a fee for using My Payment, although a financial institution may impose its own fees or transaction limits.
My Payment does not accept credit cards. Separate third-party providers may offer credit-card payment services, but credit cards are not supported through My Payment itself.
When a My Payment transaction will appear
Payment timing can affect the date assigned to a transaction and when it appears in a CRA account.
- Transactions processed after 10:00 p.m. local time are generally dated the next business day.
- Payments processed on weekends or statutory holidays are also generally dated the next business day.
- Timing can vary by financial institution.
- A received My Payment transaction may take up to three business days to update in the payer’s CRA account.
- If the payment is still not showing after five business days, the CRA advises the payer to resolve the payment issue.
Online access to a T2 Web Access Code
The CRA has also introduced an online self-serve option for corporations that need a Web Access Code, commonly called a WAC, to file a T2 corporation income tax return online.
This service provides a filing credential. It is not a new way to file the T2 return itself, and the supplied CRA information does not establish any change to T2 filing deadlines.
The CRA stated on October 20, 2026 that the online option had been introduced, but it did not provide a separate exact launch date for the service.
How the services may fit together
A corporate director who finds an outstanding T2 corporate income tax balance can sign in to My Business Account and use Manage Balance for Businesses. Depending on the corporation’s situation, the director can make a payment, seek a payment arrangement based on the business’s finances or request a CRA callback.
If the corporation needs a Web Access Code for online T2 filing, it can use the separate self-serve WAC service to obtain that credential. If it is making a payment through My Payment, it may be able to select Apple Pay, Google Pay or Konek when its card or account and financial institution are eligible.
Do You Need to Do Anything?
No action is required simply because these services are available. They may be relevant if your business has one of the covered outstanding debts, needs to make a CRA payment or requires a Web Access Code for online T2 filing.
- If you have outstanding payroll, GST/HST or T2 corporate income tax debt, sign in to My Business Account to check Manage Balance for Businesses.
- If you are an authorized representative, direct the client to access the debt-management service themselves rather than trying to use Represent a Client.
- If you want to use Apple Pay, Google Pay or Konek, confirm that your linked payment method and Canadian financial institution are eligible.
- If your corporation needs a T2 Web Access Code, use the CRA’s online self-serve WAC option.
Bottom Line
The CRA now offers more online options for several common business tax tasks. Manage Balance for Businesses addresses specified payroll, GST/HST and T2 debts through My Business Account. Apple Pay, Google Pay and Konek are available through My Payment subject to financial-institution and payment-method requirements. Corporations can also obtain a T2 Web Access Code online.
These are administrative services and payment options. They are not changes to tax law, and the T2 Web Access Code service does not change corporate filing deadlines.
Official Government Sources
This article provides general information based on official Canadian government sources. Government programs, amounts, eligibility rules and deadlines can change. Check the official sources linked above for information specific to your situation.