The term contact person is used for registration purposes only. When you include a contact person on Form RC1, Request for a Business Number you must identify the person’s connection to your business.
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 the business number program account, they cannot change information and we cannot share information.
If you want to authorize a representative to communicate on your behalf about your program accounts, you must provide online or written authorization. For more information, go to Authorizing a business representative.
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; or
- 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 verify the names of the trustees or receivers, we will automatically consider them an authorized representative.
Forms and publications
- Form RC1, Request for a Business Number
- Booklet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
- Authorizing a business representative
- Represent a Client
- My Business Account
- Business Number (BN) registration
- Business Registration Online (BRO)
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