CRA Represent a Client: How to Authorize a Representative and What They Can Access

Represent a Client (RaC) is the CRA’s online service that lets authorized representatives, like a CPA or tax preparer, access a taxpayer’s information, file returns, correspond with the CRA, and manage the taxpayer’s account on their behalf. It is the digital equivalent of calling the CRA with the taxpayer on the line. Once authorization is set up, the representative can view tax slips, check balances, review notices of assessment, submit returns electronically, and request changes without the taxpayer being involved in each interaction. The system replaced the old paper-based authorization for most purposes, though paper (Form T1013) remains available as a fallback.

What is Represent a Client and who uses it?

Represent a Client is an online portal at the CRA that provides two services. For taxpayers, it is how they authorize someone to deal with the CRA on their behalf. For representatives (CPAs, tax preparers, bookkeepers, lawyers, enrolled agents), it is how they access their clients’ CRA accounts once authorized.

The most common users are accountants and tax preparers who need to view client information, file returns, and communicate with the CRA without having the client call in every time. Lawyers use it for tax dispute matters. Bookkeepers use it for payroll accounts. Family members use it to manage the affairs of elderly parents or incapacitated relatives. Any individual or business can authorize a representative, and a representative can be an individual or a firm.

The system covers individual accounts (T1), business accounts (T2 corporate, payroll, GST/HST, trust T3), and non-resident accounts. A representative authorized on your individual T1 account can see your income tax information, notices of assessment, T-slips, RRSP contribution room, benefit payments (CCB, GST/HST credit), and any correspondence the CRA has sent. A representative authorized on a business account can see corporate filings, payroll remittances, GST/HST returns, and business correspondence.

How do I authorize a representative?

There are three methods, and each gets you to the same result: a record in the CRA’s system linking the representative to your account at a specified authorization level.

Method 1: CRA My Account (online, instant). Log in to My Account, go to “Authorized representatives,” and add a new representative by entering their RepID (a unique identifier the CRA assigns to each authorized representative, format: seven characters like 4N3MW2W) or their GroupID (for firms). Select the authorization level and the accounts you want to grant access to. The authorization takes effect immediately. This is the fastest method and requires no paper.

Method 2: Phone. Call the CRA’s individual enquiries line (1-800-959-8281 for individuals, 1-800-959-5525 for business) and tell the agent you want to authorize a representative. The CRA will verify your identity through their standard security questions, then add the authorization while you are on the line. You need the representative’s RepID or GroupID, and you need to specify which accounts and what level. Takes effect immediately once the call is complete.

Method 3: Form T1013 (paper or electronic submission). Form T1013, Authorizing or Cancelling a Representative, can be mailed to the CRA (processing time 2-3 weeks) or submitted electronically by the representative through their Represent a Client portal (processing time is usually a few business days). The form requires the taxpayer’s signature. This method is used when the taxpayer does not have CRA online access, when the authorization is being set up before the taxpayer registers for My Account, or when a firm onboards many clients at once.

For all three methods, the taxpayer initiates or confirms the authorization. A representative cannot authorize themselves on a client’s account unilaterally. This is a deliberate security feature: the taxpayer must take an affirmative step to grant access.

What are the authorization levels?

The CRA offers three levels of authorization, each building on the previous:

Level 1: Disclosure. The representative can view the taxpayer’s information and receive copies of correspondence and notices. They cannot make changes to the account, file returns, or request adjustments. This level is appropriate for advisors who need to review a client’s tax situation but will not be filing on their behalf.

Level 2: Disclosure + request changes. Everything in Level 1, plus the representative can request changes to the taxpayer’s account (filing T1 adjustments, requesting loss carrybacks, updating personal information). This is the most common level for CPAs and tax preparers who both review and file.

Level 3: Online access. Everything in Level 2, plus the representative can use certain electronic services on the taxpayer’s behalf, including e-filing returns, updating direct deposit information, and registering for electronic mail. Level 3 is what most full-service tax firms use, as it enables electronic return filing and full account management.

You can grant different levels for different accounts. A common setup: Level 3 on your individual T1 account for your CPA (full service), Level 1 on your business payroll account for your bookkeeper (view payroll information but not make changes). Levels apply per account (T1, T2, payroll, GST/HST), not globally, so you can tailor access precisely.

How do I cancel or change an authorization?

Cancellation is as easy as authorization. Log in to My Account and remove the representative, call the CRA and request removal, or have the representative remove themselves through their RaC portal. The representative can also cancel their own authorization (they do this when they stop working with a client, for example when a client leaves the firm).

You can set an expiry date at the time of authorization. If you know you only need a representative for the current tax year, set the authorization to expire on a specific date. If you do not set an expiry, the authorization remains active indefinitely until someone cancels it. It is good practice to review your authorized representatives annually (visible in My Account under “Authorized representatives”) and remove anyone who no longer needs access.

A change in representative does not automatically cancel the old authorization. If you switch from one CPA to another, you should cancel the old authorization and set up a new one. The old representative retains access until you or they cancel it.

What does a representative need to get set up?

Before a representative can be authorized on any client accounts, they need their own registration in the Represent a Client system. For individual representatives (a sole-practitioner CPA), this means registering for a RepID through the CRA’s online enrollment process. For firms, this means registering for a GroupID and then adding individual representatives under the group.

The RepID or GroupID is what the taxpayer enters when authorizing the representative. It is not a secret (it needs to be shared with clients for them to complete the authorization), but it is specific to the representative.

Once registered, the representative logs in to the Represent a Client portal (separate from My Account, which is for taxpayers). From there, they can see all clients who have authorized them, access each client’s information at the granted level, submit T1013 forms electronically, e-file returns, and manage their client list.

For representatives with many clients (a CPA firm with 200+ clients), the system supports bulk authorization through electronic T1013 submission and provides a dashboard view of all active authorizations.

What should I do next?

If you are looking for a CPA or tax preparer and want to grant them CRA access, you need their RepID or GroupID. They will provide this during onboarding. The fastest path is to log in to My Account and add them there (instant activation). If you do not have My Account set up, the CRA’s phone line works immediately, or your representative can submit a T1013 on your behalf (you sign the form, they submit it electronically).

• Family trusts in Canada, managing trust accounts through a representative
• T1135 foreign income verification, a form your representative can file on your behalf
• What is an RRSP?, your representative can view RRSP room and contribution history through RaC
• Form 8938 vs FBAR: do I file both?, US reporting obligations your cross-border representative handles
• The US-Canada tax treaty explained, treaty elections filed through your representative

This guide is general information, not tax advice for your specific situation. Which points apply, and how, depends on your facts.