Representatives and tax professionals

Use Represent a Client, file electronically, and get information for representatives of individuals and businesses.



Represent a Client

Get information about how to register for Represent a client, register, or log in to access tax information on behalf of individuals and businesses.

E-services for tax preparers

Get information about electronic filing options for personal and corporate tax returns, information returns, and GST/HST returns.


Apply for a trust account number, learn about the different types of trusts, find out how and when to file a T3 return, and complete T3 slips.

Registered plans

Get information for registered plan administrators about deferred-income plans, including registered pension plans, registered education savings plans, and registered disability savings plans.

Income tax rulings and interpretations

See the CRA's interpretation of the Income Tax Act, the Income Tax Regulations, and related statutes including Income Tax Conventions.


What’s new in income tax folios

These technical publications reflect the CRA’s interpretation of federal income tax provisions as they relate to various topics.

CRA Online Services

Wondering which online service is right for you? Take our questionnaire to find out!

Authorize a representative to handle your tax matters

Information on what to do if you want the CRA to deal with another person who would act as your representative for income tax matters.

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