Authorize a representative for your business

The Canada Revenue Agency (CRA) needs your consent to deal with a representative for anything related to your business number (BN) and CRA program accounts. Before you can authorize a business representative, you need a BN. To find out if you need a BN, go to When you need a BN or CRA program accounts.

If you have a BN and want to authorize a business representative, go to How to authorize a representative.

If you do not have a BN and want to authorize a representative, you may need to complete an authorization for individuals. For more information, go to Authorizing a representative – Overview.  

There are some important differences between contact persons and representatives. For more information on contact persons, go to Contact person.


An authorized representative can be an employee or a person that does not work for your business, such as a:

  • lawyer
  • accountant
  • customs broker
  • bookkeeper

You can authorize a representative to have access to all your CRA program accounts or you can restrict access to specific accounts. With written authorization, the representative can:

  • access your accounts
  • make account enquiries
  • update account information

How to authorize a representative

To allow the CRA to communicate with a representative, you will need to give your consent. You can do this by authorizing a representative for your business or updating your current representatives list. A representative has access to your information until you revoke the authorization.

Your authorization will stay in effect until one of the following:

  • you cancel it
  • it reaches the expiry date you choose

In most cases, there are four options for authorizing a representative:

There are exceptions for authorizing a representative. For more information, go to Executors and Trustees or receivers.

The list of services that representatives can do online on behalf of a business varies depending on the level of authorization that the business has consented to. For more information, go to our List of services for representatives of businesses.

Option 1: You authorize a representative online

To authorize a representative online you must be registered with My Business Account. Provide the requested information online through the "Authorize or manage representatives" option. Authorizing a representative online gives them immediate access to your CRA program accounts.

For more information about this service, go to Authorize or manage representatives.

Option 2: Your representative submits an authorization request via EFILE

Your representative can submit business authorization requests using EFILE. EFILE is a service that only works with certified commercial tax software. Together they let us check your information in real time. This gives the representative instant access to your CRA accounts.

For more information about this service, go to EFILE.

Option 3: Your representative submits an authorization request online

If you are not registered with My Business Account, your representative can submit business authorization requests electronically. The representative can do this through the Represent a Client service. After they complete the authorization request, you will need to sign the certification page. Then they will submit the signed certification page using "Submit documents" in Represent a Client.

To submit an authorization request online and have access to clients' files, representatives need an active RepID. This allows them to log in to Represent a Client.

Option 4: You authorize a representative by mail

To give written authorization, you must fill in and sign form RC59 or form RC7259. Only an authorized person of the business may sign the form. You can find the types of authorized persons in Part 4 of the form.

Before you sign the form, ensure the information provided is accurate.

By signing form RC59 or form RC7259, you are authorizing a representative to have access to information regarding your CRA program accounts (via the telephone or by mail, [or online if specified only on the RC7259]). Once filled in and verified, it must be sent to your CRA tax centre within six months of the date it is signed.

For more information on this service, see Form RC59, Business Consent for Offline Access, or Form RC7259, Business Consent for Certain Selected Listed Financial Institutions.

Business taxpayer responsibilities

It is your responsibility to monitor and understand the transactions your representative is conducting on your behalf. By accessing My Business Account, you can view a list of representatives you have authorized, as well as check the latest activity on your account.

If you feel your representative is not acting in your best interests, immediately remove their access to your information.

The CRA has the legal discretion to decide if it will disclose information about a taxpayer to another person upon consent of the taxpayer.

Managing your account

You should always know the names of the representatives authorized to deal with the CRA on your behalf. You can authorize, change, or view the list of representatives on your account online using the Authorize or manage representatives service of My Business Account.

You can immediately cancel an existing consent by calling us at 1-800-959-5525 or by using the My Business Account service.

You can also cancel an existing authorization by completing Form RC59X, Cancel Business Consent or Delegated Authority, or Form RC7259X, Cancel Business Consent or Delegated Authority for Certain Selected Listed Financial Institutions.


If a sole proprietor is deceased, the executor of the estate is considered an owner if we receive a copy of the death certificate and one of the following:

  • a copy of the deceased person's last will and testament
  • other documents identifying who the legal representative is

The executor has the same rights and privileges as an owner and can work with the CRA on behalf of the deceased.

Trustees or receivers

If we receive court issued documents that we can use to confirm the names of the trustees or receivers, we will automatically consider them an authorized representative.

Contact persons

A contact person is for registration purposes only. A contact person does not have authority unless they are also an authorized representative or a delegated authority. If a contact person does not have authority on your CRA business number program accounts, they cannot change information and we cannot share information. To find out how you can authorize a representative, go to How to authorize a representative.

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