Representatives for non-resident tax accounts
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To authorize a representative for your non-resident tax account or to make changes to representative information, you must fill out and send to the Canada Revenue Agency (CRA) Form NR95, Authorizing or Cancelling a Representative for a Non-Resident Tax Account.
If you have more than one representative for whom you are granting authorization, a separate Form NR95 needs to be filled out for each representative or for each non-resident tax account.
You cannot use Form NR95 to authorize a representative for any of the following:
- business number account
- individual tax and benefit account
- trust account
By assigning a level of authorization, you control the type of access the CRA can give to your representative. There are two levels of authorization that can be granted:
Level 1 authorization – Disclose information
Your representative will only have access to information on your non-resident tax account.
If you don’t specify a level of authorization for your representative, the CRA will assign Level 1 to your representative.
Level 2 authorization – Disclose information and request limited changes
Your representative will have the same access as Level 1 and can also ask for changes to your account.
Your representative will not be allowed to:
- change your direct-deposit information
- authorize representatives or cancel authorizations
A legal representative is:
- an executor or administrator of an estate
- someone with a power of attorney for tax matters
- a guardian, trustee, or custodian for a trust account
To authorize a legal representative for your non-resident tax account, do not send a Form NR95. Instead, send the CRA a copy of the legal documents(s) giving the person the authority to be your legal representative.
A legal representative has access to all your information. They can do all the tax-related activities that you can, including changing your direct deposit information and granting or cancelling an authorization for another representative for your non-resident tax account.
To cancel an authorization for your non-resident tax account, you can do one of the following:
- fill out parts 1, 3, and 4 of Form NR95 and return it to the CRA
- if a request is urgent, call 1-855-284-5946
Representatives can cancel their authorization by calling or writing to the CRA.
If the owner of a non-resident tax account is an individual, the CRA automatically cancels authorizations for all representatives when we are notified of the individual’s death.
Send requests to the following address:
Non-Resident Withholding Section
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
Fax requests to:
If you need more information about Form NR95 or giving authorization or removing it for a representative, call the CRA:
From Canada and the United States: 1-855-284-5946
From other parts of the world: 613-940-8499
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