Whether you are handing your books over to a new bookkeeper or hiring an accountant to navigate tax season, you must officially tell the Canada Revenue Agency (CRA) that they have permission to access your tax information.
The way the CRA handles authorizations has changed significantly over the last few years. Old forms like the T1013 (for individuals) and RC59 (for businesses) are no longer used. Instead, the CRA relies on secure digital portals for online access, and a single consolidated form for offline access.
Here is exactly how to authorize a representative using the current system.
The Fast Track: Granting Online Access (No Paper Forms Required)
If your accountant needs to view your data in real-time, submit documents digitally, or adjust past filings, they need online access. The CRA no longer accepts physical signatures or uploaded paper forms to grant digital privileges. Instead, you must authorize them directly through your CRA portal, or confirm a digital request they send you.
Option A: The "Client-Led" Method (You add them)
This is the most straightforward method if you already have a functional online account.
- Get your rep's info: Ask your tax professional for their RepID (for individuals), GroupID (for a firm's team), or Business Number (BN) (for an entire corporate firm).
- Log In: Access your personal profile via the CRA My Account portal, or your corporate info via CRA My Business Account.
- Navigate to Representatives:
- For Individuals: Go to the Profile tab on the left menu, scroll to Authorized representative(s), and click + Add.
- For Businesses: Click the briefcase icon (Profile) in the top right and select Manage authorized representatives, followed by Authorize a representative.
- Input & Search: Enter their RepID, GroupID, or BN, and click Search to verify their legal or business name.
- Set Permissions:
- Level 1 allows them to view only.
- Level 2 allows them to view and make changes (highly recommended for accountants filing your taxes).
- Select "Yes" for Online Access.
- Review & Submit: Confirm that the CRA may deal directly with this party and hit submit. Access is usually active immediately.
Option B: The "Rep-Led" Method (You confirm them)
Alternatively, your accountant can log into their own Represent a Client portal and submit a digital authorization request directly to your account.
Once they send the request, you have 10 business days to log into your CRA portal, head to the "Profile" section, select Confirm pending authorizations, and hit approve. If you miss the window, the request expires.
The Traditional Track: Granting Offline Access (Form AUT-01)
If you don't use online portals and only want your accountant to be able to communicate with the CRA via phone, fax, mail, or in person, you must use the physical form route.
The CRA uses Form AUT-01: Authorize a Representative for Offline Access.
⚠️ Crucial Warning: Be very careful here. If you submit a physical Form AUT-01 for an accountant who already has online access to your file, processing this form will completely override and revoke their online access, dropping them down to offline privileges only!
How to use Form AUT-01:
- Download and Open: Download the official PDF directly from the CRA AUT-01 Portal. Tip: Save it to your computer and open it using Adobe Acrobat Reader, as it will often throw an error if opened directly inside a web browser.
- Part 1 – Identification: Fill in your personal details (Social Insurance Number, name) or your business details (Business Number) depending on which accounts you are opening up.
- Part 2 – Representative Information: Enter the RepID, GroupID, BN, or individual name of your tax professional.
- Part 3 – Type of Access: Indicate whether they have Level 1 (view) or Level 2 (update and view) status, and check off which specific programs they can touch (e.g., individual tax, corporate income tax, payroll, GST/HST).
- Sign and Mail: Wet-sign the form. It must be mailed to your designated CRA Tax Centre (such as Winnipeg, Sudbury, or Jonquière, depending on your geographic location) within 6 months of signing. Processing takes several weeks.
How to Cancel an Authorization
If you switch accountants or no longer need external assistance, cancelling access is fast.
- Online (Instant): Go to your Profile, click your list of authorized representatives, select the specific individual or firm, and click Delete or Cancel.
- Offline (Mailed Paper): Download and mail Form AUT-01X: Cancel Authorization for a Representative to your local tax centre.
As always, contact our office if you have any questions or need assistance in providing us with access to your account.