CRA Represent a Client: How to Get Access and Use It
How authorized access to someone else's CRA account works — the RepID, the authorization request, the two access levels, and the non-resident wrinkle
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
Represent a Client is the Canada Revenue Agency's secure online service that lets one person or firm access another taxpayer's CRA account — to view notices, request changes, and deal with the CRA on their behalf. The representative registers for a RepID and requests authorization; the taxpayer approves it. Access is level 1 (view) or level 2 (view and change).
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Who uses Represent a Client?
Accountants and tax preparers representing clients; family members handling a parent's or spouse's tax affairs; executors administering an estate; employees of a business accessing the business's accounts; and anyone acting under a power of attorney. The service works for individual accounts, business accounts (GST/HST, payroll, corporate income tax, and more), trust accounts, and non-resident accounts. It is the CRA's equivalent of a third-party authorization — without it, the CRA will not discuss a taxpayer's file with anyone but the taxpayer.
How does a representative register?
| Step | What happens |
|---|---|
| 1. Get a RepID | An individual registers at the Represent a Client portal with their own social insurance number (or a temporary tax number, ITN, or non-resident representative number) and identity details; the CRA issues a RepID (a seven-character identifier) |
| 2. Optional: GroupID or Business Number | A firm creates a GroupID so several employees can share client authorizations; a business representing others (a tax firm) can register under its Business Number instead |
| 3. Request authorization | The representative submits an authorization request for the taxpayer's account, specifying the level of access and (for businesses) which program accounts |
| 4. Taxpayer confirms | The taxpayer logs into CRA My Account (or My Business Account) and confirms the pending request — or adds the representative directly in My Account. The paper Form AUT-01 authorizes offline access only (phone, mail, and in person) and must reach the CRA within six months of signing |
| 5. Access begins | Once confirmed, the representative sees the taxpayer's account in their Represent a Client dashboard |
The online confirmation is the fast path, and the taxpayer may need to confirm a pending request within 10 business days. It requires the taxpayer to have their own CRA My Account, which is the step that stalls most family and non-resident setups.
What do the access levels mean?
Level 1 — view only: the representative can see the taxpayer's information (notices of assessment, account balances, RRSP and TFSA room, instalment history, slips on file) but cannot change anything. Level 2 — view and update: the representative can also request changes to returns, submit documents, and deal with the CRA about the account; neither level can change the taxpayer's address, direct deposit, or marital status. E-filing a return is a separate authorization (the signed T183 the preparer keeps), so a preparer uses level 2 for the follow-up — adjustments and documents — while a family member checking a parent's balance needs level 1. Business accounts also have a level 3, which adds the power to delegate authority. Authorizations can be set to expire on a date or continue indefinitely; the taxpayer can cancel at any time from My Account, and should review the list of representatives on the account periodically.
What about businesses?
A business owner authorizes representatives through My Business Account, program by program — a bookkeeper might get GST/HST and payroll access while the accountant gets corporate income tax. A director or owner must first be registered as the business's authorized person with the CRA (the owner's identity linked to the Business Number) before anyone else can be added — a step new corporations miss, which leaves the accountant unable to see or manage the corporation's account online until it is sorted.
What do non-residents and cross-border filers need to know?
A non-resident of Canada — a Canadian who moved to the United States, a U.S. resident with Canadian rental property or a Canadian tax number — can still authorize a representative, but the confirmation route is the sticking point: registering for CRA My Account requires a SIN (or an ITN or temporary tax number), amounts from a recently assessed return, and identity verification — Canadian photo ID through the document verification service, or a security code mailed to the address on file, which can take weeks to reach someone abroad. The alternatives: the paper Form AUT-01, which gives offline access only (phone, mail, and in person — not Represent a Client), or the taxpayer keeping a My Account active before leaving Canada. Cross-border clients are advised to set up CRA My Account and authorize their representative before the departure date, while mail and Canadian ID still work for them — the same advice applies to IRS online account access before moving in the other direction. A non-resident with an individual tax number (ITN) rather than a SIN can register for a CRA account with the ITN and confirm online, subject to the same identity steps.
Worked example
A retired couple moving from Ontario to Florida in April want their cross-border accountant to handle both their final Canadian departure return and their ongoing Canadian pension reporting. Before the move: each spouse sets up CRA My Account (verified before the move, while mail still reaches them), the accountant sends level 2 authorization requests, and each spouse confirms online — five minutes. After the move, the accountant files the departure returns, files the T1161 property listing with the departure returns, and later handles the NR4 slips on their RRIF payments — all through Represent a Client, with the couple's My Accounts still accessible from Florida. Their neighbours, who moved first and asked later: no My Account, no Canadian bank access, a paper AUT-01 mailed in July that gives the accountant phone and mail access only, a CRA security code that takes weeks to reach Florida before either of them can use the online account, and a departure return prepared from slips gathered by hand.
Frequently asked questions
What is Represent a Client?
The CRA's secure online service through which an authorized representative — an accountant, a family member, an executor, or an employee — accesses another taxpayer's CRA account to view information and, at level 2, request changes and submit documents.
How do I authorize someone?
The representative submits an authorization request from their Represent a Client account; you confirm it in your CRA My Account or My Business Account. If you cannot use the online service, a signed Form AUT-01 gives the representative offline access — phone, mail, and in person — but not online access.
What is the difference between level 1 and level 2?
Level 1 lets the representative view your account; level 2 lets them also request adjustments, submit documents, and deal with the CRA about your account; neither level can change your address or direct deposit.
Can a non-resident of Canada use Represent a Client?
Yes — a non-resident can authorize a representative, but confirming online requires a working CRA My Account, which needs a recently assessed return and identity verification (Canadian photo ID or a security code mailed to the address on file). Set it up before leaving Canada, or use the paper authorization route.
Official sources
The CRA states: “Represent a Client (RAC) is an online portal in your CRA account that gives authorized representatives secure, quick, and easy online access to tax-related information for the individuals, businesses, registered plan owners, and trusts they represent.” — Canada Revenue Agency, About Represent a Client, https://www.canada.ca/en/revenue-agency/services/e-services/represent-a-client/about-represent-a-client.html
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our Canadian Tax Desk handles CRA representation for cross-border clients — Represent a Client authorization before departure, departure and non-resident return filing, and ongoing Canadian compliance from the United States. See pricing or book a call.
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U.S. and Canadian filings prepared together by our U.S. and Canadian Tax Desks.
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