Representatives for non-resident tax accounts

Authorizing a representative

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


For information on authorizing a representative for your individual tax and benefit or trust account, go to Authorizing a representative – Overview.
For information on authorizing a representative for your business number account, go to Authorize a representative – Business number.

Levels of authorization

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 

Legal representatives

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.

Cancelling an authorization

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.

Where to send requests

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:

  • 1-705-677-7712  
  • 1-866-765-8460

For more information

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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