• AUT-01 - Authorize a Representative for Access by Phone and Mail

When to use this form

The Canada Revenue Agency (CRA) needs your permission to deal with a representative.

Use this form to give a representative access to the following accounts by telephone, fax, and mail:

• individual tax and benefit account

• trust account

• non-resident account

• business number program account

Do not use this form to authorize a third party to act on your behalf for tax ruling or interpretation requests. For more information, see Income Tax Information Circular IC70-6R9, Advance Income Tax Rulings and Technical Interpretations, or GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service.

Do not use this form if both of the following apply:

• You are a selected listed financial institution (SLFI) for goods and services tax/harmonized sales tax (GST/HST) purposes, or Quebec sales tax (QST) purposes, or both

• You have a GST/HST (RT) program account that includes QST information

Instead, use form RC7259, Business Consent for Certain Selected Listed Financial Institutions. For more information, including the definition of an SLFI for GST/HST and QST purposes, go to canada.ca/gst-hst-financial-institutions.

Only complete a new form if there are changes.

Your responsibilities

You should have a list of people with proper authority for you or 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 you or your business are up to date. Other responsibilities include:

• making sure that the list of people with proper authority to sign this form is up to date in our files

• keeping representative information up to date

• monitoring and understanding what your representative is doing on your behalf for you or your business

• reviewing services to which your representative has access

• deciding if your representative should continue to represent you or your business

To see the type of access your representative has, go to canada.ca/cra-login-services. We may add new services that your representative can access with your consent.

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

• 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:

• CT   fuel charge

• 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), T2202 – Tuition and Enrolment Certificate, 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

Types of access

Your representative will not be allowed to update any of the following:

For individuals and trusts:

• address

• marital status

• direct deposit information

• other representatives

• pre-authorized debit agreement

For businesses and non-residents:

• direct deposit information

• other representatives

Where to send your form

Send your completed form to your CRA tax centre at the address listed below.

If you are completing this form in French or if you live in the province of Quebec, send the form to:

If you live in the province of Ontario or outside Canada (non-resident), send the form to:

If you live anywhere else in Canada, send the form to:

For more information, go to canada.ca/tax-centres.

Cancel authorization

To cancel your representative's authorization, go to canada.ca/taxes-representative-authorization.