Authorize a representative: Type of access you can give

3. Type of access you can give

The list of services available to a representative is different for personal tax accounts, business tax accounts, non-resident tax accounts and trust tax accounts. If you don't specify a level of authorization, we will assign level 1 access.

Personal

There are two levels of authorization you can give your representative on your personal tax account:

• get information only (level 1)
• request limited changes and get information (level 2)

A representative on a personal tax account cannot update your address.

A legal representative has access to all of your information. They can do all the tax-related activities that you can, including changing your address or direct deposit information and granting or cancelling an authorization for another representative for your personal or non-resident tax account. If you have a legal representative, go to Legal representative.

For more information, go to our List of services for representatives of individuals.

Business

There are three levels of authorization you can give your representative on your business accounts:

• get information only (level 1)
• update and get information (level 2)
• delegate authority, update and get information (level 3)

As a level 3 delegated authority you may also authorize a representative or another delegated authority on behalf of the business.

For more information, go to our List of services for representatives of businesses.

Non-resident

There are three levels of authorization you can give your representative on your non-resident tax accounts:

• get information only (level 1)
• request limited changes and get information (level 2)
• delegate authority, legal representative, update and get information (level 3)

To authorize a legal representative or to delegate authority for your non-resident tax account, do not send a Form AUT-01. Instead, send the CRA a copy of the legal documents giving the person the authority to be your legal representative or delegated authority.

Trust

There are two levels of authorization you (as a trustee) can give your representative on the trust tax account for which you are responsible:

• get information only (level 1)
• request limited changes and get information (level 2)