• RC59 - Business consent for access by telephone and mail

Your responsibilities

You should have a list of people with proper authority for your business. If your list changes, you need to let us know right away. Send us official documents about the change so our records on your business are up to date.

Other responsibilities include:

• updating our list of people with proper authority to sign this form;
• making sure that representative information is up to date;
• monitoring and understanding what your representative is doing for your business;
• reviewing services available to your representative; and
• deciding if your representative should continue to represent you.

You can view your representative's activity online with "My Business Account." We may add new services that your representative can access. For a list of online services, go to canada.ca/taxes-representatives.

Cancel consent
To cancel consent, use Form RC59X, Cancel Business Consent or Delegated Authority or go to canada.ca/my-cra-business-account.

Delegated authority
To authorize a delegated authority, see the online services:

• My Business Account at canada.ca/my-cra-business-account
• Represent a Client at canada.ca/taxes-representatives

Business number program accounts

A program account number has three parts:

• a nine-digit business number (BN) to identify the business;
• a two-letter program identifier to identify the program type; and
• a four-digit reference number to identify each account a business has within a program type.

List of supported program identifiers

You can use only the following program identifiers on this form:

• RA   children's special allowances
• RC   corporation income tax
• RD   excise duty
• RE   excise tax
• RG   air travellers security charge
• RM   import/export (no online access available)
• RN   excise tax on insurance premiums
• RP   payroll deductions
• RR   registered charities
• RT   goods and services tax/harmonized sales tax (GST/HST)
• RZ   information returns: T5, T5007, T5008, T5013, T5018, TFSA, Shelter Allowance for Elderly Renters (SAFER), RRSP contribution receipts, RRSP and RRIF non-qualified investments, Pooled Registered Pension Plan (PRPP), Part XVIII – International Exchange of Information on Financial Accounts, Part XIX – International Exchange of Information on Financial Accounts
• SL   softwood lumber products export charge