Authorizing or cancelling a representative - Corporations
The Canada Revenue Agency can be very difficult when it comes to divulging information about a particular taxpayer (no doubt as a consequence of some well-publicized lapses several years ago). This is generally a good thing, except when it comes to the matter of your professional advisor trying to get something done on your behalf!
That is why the CRA has developed the enclosed forms which authorizes a representative to deal with CRA on your behalf (T1013 for individuals, RC59 for corporations). We must have these form completed, and submitted to CRA, for all of our clients.
Note that it is important to also cancel all previous authorizations - else, CRA will simply add us to a list of authorized representatives, and your old rep could still have access. Simply naming new representatives does not cancel prior representatives, unless you overtly say so by putting an “X” in the “cancel all prior authorizations” box.
Corporations should use Form RC59 (attached).
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