Significant Changes to Representative Authorization Request

In October 2022, The Canada Revenue Agency (CRA) announced significant changes to representative authorization requests. Previously the representatives could gain access to client data by submitting the details through certified tax software (EFILE). Confirm My Representative is now a 2-step verification process which allows the taxpayer (individual or business owner) to determine the access level they would grant to their representative through Confirm My Representative service. If a representative submits an authorization request, the individuals information will not be released to the representative until the request has been approved.

For Individuals

Individuals can now authorize a new representative or change their existing representative access level through Confirm My Representative service. The individual must be registered for CRA's My Account and have enabled notifications in order to be notified and approve a request. Once the representative submits the request, the individual has up to 10 business days to approve or deny the request. If a request is cancelled, the representative will need to submit a new request.To apply for My Account CRA, click here

Alternatively, the individual may choose to authorize the representative by providing information such as net or taxable income amounts from their previous year notice of assessment. If this option is used, the individual must provide their previous year notice of assessment to their representative in advance. The representative must provide the information from the notice of assessment when they submit their initial authorization request. The processing timeline for this option is 5 business days. The CRA reserves the right to contact the individual to reconfirm the information submitted by the representative.

For Business Owners

In case of business owners, the representatives can submit authorization requests using Represent a Client or using their certified tax software (EFILE). The business owner must be registered for My Business Account in order to use Confirm My Representative service. Business owners who have already registered for My Account CRA will also have access to My Business Account. If the individual does not have a My Business account, click here

Once the representative submits the authorization request, the business owner must confirm or deny the request within 10 business days or it will be cancelled. If a request is cancelled, the representative will need to submit a new request. It is crucial that the business owner or appointed officer have enabled notifications in their account.

Business owners or directors can delegate authority to confirm authorization requests, for example to an officer of the company, by designating the individual as a level 3 delegated authority.

My Representative confirmation service will not be available to businesses where CRA has deemed the business owner and its directors to be non-residents of Canada.