It’s important to understand that in order for a representative to file with the Canada Revenue Agency (CRA) on your behalf, you must first authorize them to do so. Alternatively, your representative can get access with your completed consent form.
Why do you need to grant access?
Because of the confidential information within your account, it’s important you only grant access to those who are representing you. With access, your representative can obtain information about your business accounts, bank account, employee information and many other confidential pieces of information.
How do I grant access?
It’s simple. If you are a business owner, you can give your representative instant access to your business information by completing the online form. Login to your CRA ‘My business account’ page, go to ‘Manage’ then select ‘Representatives’ and follow the simple instructions.
Can my representative get access on their own?
Yes! Your representative needs to log into the CRA’s system as well. Once logged in, they will need to select ‘Review and update’ then ‘Manage clients’ followed by ‘Authorization request.’ This will then give them instructions on how to proceed.
Once I grant access, do they have access to everything?
Actually, you can provide different levels of access to your representatives. This means, you can grant access to all your accounts or only to specific program accounts. There are three levels. The following information has been taken directly from the CRA’s RC 59 Consent Form:
(a) Level 1 authorization applied to all of your program accounts and all fiscal years. Level 1 authorization allows the CRA to only disclose information on your program accounts. You may also automatically expire authorization by entering an expiry date.
(b) Level 2 authorization applied to all of your program accounts and all fiscal years. Level 2 authorization allows the CRA to disclose information and accept changes to your program accounts. You may also automatically expire authorization by entering an expiry date.
(c) Specific program accounts authorizes access for one or more program accounts, but not all program accounts. If you choose this option, you must read the instructions below and fill in the section called “Details of program accounts and fiscal years” on page 4.