Authorize a representative: Before you start

From: Canada Revenue Agency

2. Before you start

Know your responsibilities

When you authorize a representative, you are letting that person represent you for your personal tax, business tax, or non-resident tax matters.

Personal tax matters include topics related to information on your taxpayer account.

Business tax matters include topics related to information on your program accounts. If you want to authorize a representative for your Canadian business, you will first need a business number. To find out if you need a business number, go to When you need a business number or Canada Revenue Agency program accounts.

Non-resident tax matters include topics related to your non-resident withholding tax accounts. These accounts have account numbers beginning with the letters NR.

You are responsible for choosing how much and what type of access your representative gets. You may also choose how long they may have access to your information. Your representative's authorization stays in effect until one of the following:

  • you or your representative cancel it
  • it reaches the expiry date you choose

If your representative contacts us, we will ask them questions to confirm their identity and verify that they are listed as your representative on your account. You are responsible for providing your tax information to your representative. They will need to have things like the following:

  • your name, address, date of birth
  • your social insurance number
  • your business number
  • your non-resident withholding tax account number
  • your notice of assessment or notice of reassessment
  • your tax return
  • other tax documents

There are exceptions for authorizing a representative for:

Executors

If a sole proprietor is deceased, the executor of the estate is considered an owner if we receive a copy of the death certificate and one of the following:

  • a copy of the deceased person's last will and testament
  • other documents identifying who the legal representative is

The executor has the same rights and privileges as the business owner and can communicate with the CRA on behalf of the deceased.

Trustees or receivers

If we receive court issued documents that appoint trustees or receivers, we will automatically consider them an authorized representative.

Online access is currently not available for trust accounts. To authorize a representative on your trust account, fill in form AUT-01, Authorize a Representative for Access by Phone and Mail.

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