CRA Multi-Factor Authentication: What Small Businesses Must Know by February 2026

Important — informational only, not advice. Do not use this article to make any decision.

This article is published by Insight Accounting CPA Professional Corporation for general educational purposes only. It is not tax, legal, accounting, financial, or investment advice, and nothing in this article should be relied upon — by anyone, for any purpose — to make a business, tax, financial, accounting, legal, or investment decision.

Tax law, CRA administrative positions, court interpretations, and Ontario provincial rules change frequently, sometimes retroactively, and the content of this article may be incomplete, simplified, out of date, or wrong by the time you read it. The right answer for your specific situation depends on facts this article does not know — your structure, history, jurisdiction, filings, contracts, and goals.

Before acting, engage your own Chartered Professional Accountant or qualified advisor who has reviewed your specific circumstances in writing. Insight Accounting CPA Professional Corporation, the author, and any contributors expressly disclaim all liability — direct, indirect, or consequential — for any action taken or not taken on the basis of this content.

Insight Accounting CPA Professional Corporation is led by Bader A. Chowdry, CPA, CA, LPA — licensed by CPA Ontario under the Public Accounting Act, 2004. To engage us for situation-specific advice, book a free 30-minute discovery call.

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About the Author

Bader A. Chowdry, CPA, CA, LPA is the owner of Insight Accounting CPA Professional Corporation in Mississauga, Ontario. Insight serves owner-managed businesses with $500K–50M in revenue across professional corporations, medical and dental practices, construction contractors, real estate investors, technology startups, and NPO/charity boards. Bader holds the Licensed Public Accountant designation from CPA Ontario and combines Big Four training with owner-manager specialization. Book a consultation via the intake form.

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