Ms. Krista Ross
Chief Executive Officer
Fredericton Chamber of Commerce
Dear Ms. Ross:
Thank you for your correspondence addressed to my predecessor, the Honourable Diane Lebouthillier, about your concerns with Canada Revenue Agency (CRA) procedures for authorizing representatives. Please excuse the delay of this response.
In today’s increasingly digital world, organizations must regularly take steps to safeguard sensitive information against constantly evolving threats. The protection of taxpayer information is of the utmost importance to the CRA. That is why the CRA has rigorous and permanent measures in place to detect, analyze, and prevent potential threats.
In October 2021, as part of its strategy to help safeguard taxpayer information, the CRA implemented a new way for taxpayers to confirm authorized representatives using its My Account and My Business Account online services. The two-step digital process helps the CRA protect taxpayer information and makes the authorization of new representatives more secure.
In October 2022, the CRA expanded the two-step digital process to include authorization requests for businesses submitted by EFILE through CRA-certified tax software. Authorization requests submitted by EFILE need to be confirmed by the business owner or their delegate by accessing the CRA Confirm my Representative service, found in the Authorized representatives section in My Business Account. Businesses that have any questions about My Business Account or need help registering for it can call the CRA at 1‑800‑959‑5525.
The CRA is aware that some business owners, including non-residents, cannot register for My Business Account. Businesses that have owners or directors who are non‑residents are excluded from the requirement to confirm representatives in My Business Account. To meet the criteria for the exclusion, all of the business’s owners or directors need to be shown in CRA records as being non-residents.
The CRA is continuing to explore different options for business owners who are not able to register for My Business Account. For example, as of February 2023, sole proprietors who meet certain conditions and have the same representative for their business and personal taxes may not need to register for My Business Account to confirm a representative. When the conditions are met, the CRA will automatically approve new authorization requests that are submitted electronically.
The CRA will provide updates regarding its procedures for confirming representatives at canada.ca/en/revenue-agency/services/tax/representative-authorization/confirm-representative. You can go to this web page for more information about the alternative process for sole proprietors and exclusions to the Confirm my Representative service in My Business Account.
Business owners and directors can also authorize a representative to have access to the business’s tax information over the phone, by mail, by fax, or in person by sending a completed Form AUT-01,Authorize a Representative for Offline Access, to their tax centre. Please note that Form AUT-01 will not give a representative online access to information in Represent a Client.
I trust the information I have provided is helpful.
Sincerely,
Hon. Marie-Claude Bibeau, P.C., M.P.
Minister of National Revenue
