CRA forms
Form AUT-01 Explained: Authorizing a Representative
6 monthsfrom the date you sign Form AUT-01 to get it to the CRA, or it will not be processed.
Sources checked October 20263 min read
Key points
- Gives a representative offline access: phone, mail, fax and in person
- Replaced the old RC59 business consent form
- Level 1 to view information, Level 2 to request changes as well
- Online access is set up through My Business Account or Represent a Client instead
What the form does
The CRA will not discuss a taxpayer's account with anyone else until the taxpayer says so. Form AUT-01, Authorize a Representative for Offline Access, is the paper way of saying so: it lets a named individual or firm deal with the CRA for you by phone, fax, mail or in person, on an individual, trust, non resident or business number account. It replaced the old RC59 business consent form.
It does not give online access. A representative who needs to see the account online or file for you electronically is authorized through the CRA's online services instead: the representative sends a request through Represent a Client and the business confirms it in My Business Account, or the business adds the representative itself.
Filling it in
The form runs to five steps, all on the first two pages.
| Step | What it asks |
|---|---|
| Step 1 | The accounts the representative may access; for a business number, either all program accounts or specific ones, such as GST/HST or payroll |
| Step 2 | The representative: an individual or a firm |
| Step 3 | The level of access |
| Step 4 | An optional expiry date; without one, the authorization stays until it is changed or cancelled |
| Step 5 | The certification, signed by someone with signing authority, such as an owner, director or officer |
Level 1 or Level 2
Level 1 lets the CRA share information about the account with the representative. Level 2 adds the ability to request certain changes to the account. An accountant who files returns and handles correspondence for the business usually needs Level 2; someone who only needs to check balances or confirm what was filed needs Level 1.
Before you send it
The person signing must have signing authority for every account listed, and their name has to match the CRA's records, or the form is not processed. It has to reach the tax centre within six months of being signed.
Because a paper authorization takes time to process, the online route is usually faster when both sides can use it. Many businesses use both: online access for their accountant's day to day work, and AUT-01 for someone who only needs to speak to the CRA on the phone.
Quick answers
Does Form AUT-01 let my accountant file my returns online?
No. AUT-01 gives offline access only. Online access is set up through Represent a Client and My Business Account.
Is the RC59 still used?
No. Form AUT-01 replaced it for offline access, and online authorizations go through the CRA's online services.
How long does an authorization last?
Until you cancel or change it, unless you set an expiry date in Step 4.
Related pages
Official sources
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Important. This article provides general educational information, not legal or tax advice for a specific business. Rules, administrative policies, rates and deadlines can change. Confirm your facts and current obligations with the responsible government agency and a qualified adviser.