• AUT-01 - Authorize a Representative for Offline Access

When to use this form

We need your permission to deal with a representative.

Use this form to give a representative offline access (by phone, fax, mail, or in person) to one or more of the following accounts:

• individual tax and benefit account

• trust account

• non-resident account

• business number program account

If your representative wants to submit documents electronically, do not use this form. Instead you or your representative must use one of the online services to authorize your representative. For more information, go to canada.ca/taxes-representative-authorization.

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 IC70-6, 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 fill out a new form if there are changes.

Your responsibilities

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

• reviewing services to which your representative has access

• deciding if your representative should continue to represent your accounts

You can see the level of access your representative has by using our online services at canada.ca/cra-login-services. We may add new services that your representative can access without your consent.

Delegated authority

To authorize a delegated authority for your business account, 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 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

• LT   Luxury Tax

• RC   Corporation income tax

• RD   Excise duty

• RE   Excise tax

• RG   Air travellers security charge

• RN   Excise tax on insurance premiums

• RP   Payroll deductions, Canada Emergency Wage Subsidy, Canada Recovery Hiring Program, Tourism and Hospitality Recovery Program – Wage, Hardest-Hit Business Recovery Program – Wage

• RR   Registered charities

• RT   Goods and services tax/harmonized sales tax (GST/HST)

• RU   Underused Housing Tax

• 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, Part XX – Reporting Rules for Digital Platform Operators

• ZA   Canada Emergency Rent Subsidy, Tourism and Hospitality Recovery Program – Rent, Hardest-Hit Business Recovery Program – Rent

Where to send your form

Fill out the form and send it to the applicable CRA tax centre listed below.

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

Cancel authorization

To cancel your representative's authorization, go to canada.ca/taxes-representative-authorization or send your filled out Form AUT-01X, Cancel Authorization for a Representative, to the appropriate CRA tax centre listed on that form.