Representatives for non-resident tax accounts
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To authorize a representative for your non-resident tax account, or make changes to representative information, fill out Form AUT-01, Authorize a Representative for Offline Access.
For information on authorizing a representative for your individual tax and benefit or trust account or for your business number account, go to Authorize a representative: How to give authorization and choose the option that suits your needs.
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, 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, fill out Form AUT-01X Cancel Authorization for a Representative or 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:
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
Fax requests to:
- Date modified: