Authorizing a representative – Overview

  1. Overview
  2. Before you authorize a representative
  3. How to authorize a representative
  4. After you authorize your representative
  5. Cancel your representative

What is a representative?

As an individual, trust, or T5 filer, your tax information is confidential. The Canada Revenue Agency (CRA) needs your authorization to deal with another person who would act as your representative.

A representative is a person or business that you authorize to deal with the CRA for you. This person could be your spouse or common-law partner, other family member, friend, or accountant.

You don't need to authorize a representative if they're only doing your taxes.


If you are a non-resident of Canada, go to Representatives for non-resident accounts.

If you want to authorize a representative for your business accounts, fill out Form RC59, Business Consent.

Forms and publications

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