Authorized representative

What a representative can do

When you authorize a representative, you let them handle your personal, business, non-resident, trust or registered plan matters with the CRA. The CRA gives accountants, bookkeepers, spouses or common-law partners, other family members, friends, lawyers, customs brokers, executors and powers of attorney as examples.

A legal representative is a separate idea. That person is appointed by a legal document, such as a power of attorney or a court order, and the document sets the limits of their authority. This entry covers the ordinary authorization you give an accountant or bookkeeper.

Levels and scope of access

On a personal account there are two levels: level 1 is information only, and level 2 adds the ability to make certain account changes. A business can choose from three. Level 3 is delegated authority: it comes close to the owner’s own access and lets that person bring in other representatives. Level 3 requires a RepID, the identifier every representative receives when registering with Represent a Client.

A business also sets scope: the entire business number, specific programs such as all payroll (RP) or all GST/HST (RT) accounts, or a single program account. Changing someone’s filed income tax return online, for example, requires an authorized representative with at least level 2 access.

An illustrative example

Suppose, for illustration, a corporation’s director wants her bookkeeper to view the payroll account and her accountant to file and correct returns. She might give the bookkeeper level 1 on the payroll accounts only and the accountant level 2 on the entire business number. If the bookkeeper later leaves, she removes that authorization in My Business Account and the access ends immediately.

Giving, checking and ending authorization

The fastest route is online: the owner signs in to their CRA account and adds the representative under Profile, in My Account or My Business Account. A representative with a RepID can instead submit a request in Represent a Client, which the owner then confirms or denies. A mailed Form AUT-01 gives offline access only, meaning phone, mail, fax and in person, and the CRA says it does not give online access.

From the same profile you can see what a representative did online, change their level, remove them and review past representatives. You remain responsible for choosing the level and supplying the information they need. Access does not lapse on its own unless an expiry date was set, and it does not end when the CRA is told of your death unless the representative was your legal representative.

What to discuss with your accountant

Agree which accounts and which level you are granting, whether an expiry date makes sense, and who at your business will confirm requests. Ask your accountant to register with Represent a Client and share their RepID, so you never need to share your own sign-in details. Review the list whenever you change accountants, bookkeepers or staff, and remove access that is no longer needed.