business representatives

 

Business Representatives

Call us at 514-954-9031
Call us at 514-954-9031

Businesses can appoint someone else, often a tax professional, to deal with the Canada Revenue Agency (CRA) on their behalf. In order to have online access to tax information about the business, the representative must currently file a Form RC59 with the CRA.  The CRA has announced that, after May 15, 2017 Form RC59 will no longer be used to obtain such online access. Instead, the representative will need to carry out the following steps.

 

Levels of authorization

Select the level of authorization you want to give to your representative.

Level 1 – Allow the CRA to disclose information about the account(s)

We may disclose information to you as a representative such as:

  • View account balance and activities; and
  • View return status

However you will not be allowed to request any changes to the account(s).

Level 2 – Allow the CRA to disclose information and accept changes to account(s)

We may disclose the information listed in level 1 to you, and with level 2, you may ask for changes to their account(s) such as:

  • File a return; and
  • Transfer payment

Level 3 – Delegated Authority – Allow the CRA to disclose information and accept changes to account(s) as well as authorize a representative

We may disclose the information listed in level 1 to you, and you may ask for changes to their account(s) such as:

  • File a return; and
  • Transfer payment

As a level 3 delegated authority you may also authorize a representative or another delegated authority on behalf of the business.