Canada Revenue Agency
www.cra.gc.ca
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Representative/contact person
Authorize a representative
You can give a representative access to your business accounts. An authorized representative can be an employee or a person that does not work for your business such as a lawyer, accountant, customs broker, or bookkeeper.
You can authorize a representative for all your business accounts or for certain accounts only. The representative can register your business, access your accounts, make account enquiries, and update account information but only with your authorization. An authorized representative has access to your information until you revoke the authorization.
For written authorization, you can complete a RC59, Business Consent Form or send us a letter with the same information. You can also authorize or update representatives online through My Business Account.
Contact person
The contact person of a business can be an owner (sole proprietor, partner, corporation director, or officer) or an employee.
The contact person is named in Part A of the form RC1, Request for a Business Number (BN) strictly for registration purposes only.
Note
Your spouse, accountant, or lawyer cannot be named as a contact person unless that individual works for your business.
Executors of the estate of a deceased sole proprietor are automatically considered a contact person if we receive a copy of the deceased person's last will and testament or other documents identifying which person is a legal representative, and a copy of the death certificate.
Trustees and receivers are also automatically considered a contact person if we receive court issued documents to verify the named person.
Customs Brokers or agents are authorized to register a legal entity and an import/export (RM) account for taxpayers.
Forms and publications
- The Business Number and Your Canada Revenue Agency Program Accounts pamphlet (RC2)
- Form RC1, Request for a Business Number (BN)
