Authorize a representative (CRA)
Authorizing a representative is how a taxpayer lets another person, such as an accountant, represent them with the CRA on personal, business or other tax matters. The access lasts until the taxpayer or the representative cancels it, or until an expiry date included in the request.
If a buyer’s accountant needs to see the seller’s CRA account during due diligence, the CRA’s representative authorization process is how the account holder can grant that access. The CRA says authorizing a representative lets them represent you for personal tax, business tax, non-resident tax, trust tax, or registered plan administration matters.
How it works for a business
The CRA describes online routes and a mail route. The business can use My Business Account and select the option to manage authorized representatives. Or the representative submits a business authorization request through EFILE or Represent a Client, and the business then confirms or denies it in My Business Account. Mailing Form AUT-01 gives offline access only. The CRA says the access remains until the business or the representative cancels it, or it expires if the request included an expiry date.
What to ask
- Which level of access the seller is giving, and for which accounts
- Whether the authorization carries an expiry date
- Who cancels it after closing or if the deal ends
Sources
This definition is checked against primary sources. Links were last confirmed on the dates shown.
- 01Canada Revenue AgencyGovernmentAuthorize a representative: Overview
- 02Canada Revenue AgencyGovernmentAuthorize a representative: How to give authorization
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