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, go to Authorizing a representative – Overview.

Note

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.

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, 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, go to 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.

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
Canada

Fax requests to:

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