CRA launches new process for Canadian taxpayers to authorize their tax representatives

David J Rotfleisch, CPA, JD is the founding tax lawyer of Taxpage.com and Rotfleisch & Samulovitch P.C., a Toronto-based boutique tax law corporate law firm.

Improvements to the CRA Authorization Request Service in Represent a Client

As part of the Canada Revenue Agency's ongoing efforts to improve service delivery by making it faster, easier, and more secure for taxpayers and their representatives, the CRA has enhanced the Alternative process for individuals' Authorization Request service in "Represent a Client" by removing the 5-day processing time. With this new improvement, representatives will now be given instant access to their clients' accounts.

To gain instant access to a Canadian taxpayer's account, using the Alternative process for individuals, a tax representative must:

• Use the Authorization Request Service in "Represent a Client"; and
• Obtain information from an individual's notice of assessment that was sent at least six months ago.

To use the Authorization Request Service in "Represent a Client," the person submitting the authorization request must be the same person seeking to be authorized or a person already associated with a GroupID or a business number (BN) registered in Represent a Client. Authorization cannot be submitted on behalf of other representatives; however, administrators of GroupIDs or BNs registered in Represent a Client can still manage authorization requests for a group, office or organization.

Upcoming changes to EFILE's Authorize a Representative service for Individuals

Starting July 15, 2025, in alignment with the above improvement, the current Authorize a Representative service in EFILE software will no longer be available for individuals. As a result, Canadian tax professionals will need to use Represent a Client to obtain access. However, it is important to note that this change will not impact authorization requests submitted through EFILE for Business Clients.

All Canadian tax representatives play important roles in protecting information and mitigating risks by staying up to date and vigilant on security best practices. This change, coupled with the measures that Canadian tax professionals have in place to validate the identity of their clients, raises the level of confidence that taxpayer information is fully protected.

To prepare for the change, the CRA recommends that Canadian accountants and tax lawyers work with their clients to ensure the necessary documentation is available for authorizing access through Represent a Client.

Individual clients can give their Canadian tax representatives instant access to their account if they:

• Have access to My Account to add you as a representative or to confirm an authorization request; or
• Provide the representative with previously assessed tax information to provide when submitting an initial authorization request in Represent a Client. For more information, go to "Alternative process for individuals."

If a Canadian tax professional or an individual taxpayer does not have a Canada Revenue Agency account, go to Register for a CRA account. To obtain full and final immediate access to a Canada Revenue Agency account, you can use the document verification service to verify your identity without waiting for a Canada Revenue Agency security code. For more information, go to the Document verification service.

David J Rotfleisch, CPA, JD is the founding tax lawyer of Taxpage.com and Rotfleisch & Samulovitch P.C., a Toronto-based boutique tax law corporate law firm and is a Certified Specialist in Taxation Law who has completed the CICA in-depth tax planning course. He appears regularly in print, radio and TV and blogs extensively.  

With over 30 years of experience as both a lawyer and chartered professional accountant, he has helped start-up businesses, cryptocurrency traders, resident and non-resident business owners and corporations with their tax planning, with will and estate planning, voluntary disclosures and tax dispute resolution including tax audit representation and tax litigation. Visit www.Taxpage.com and email David at david@taxpage.com.

Read the original article in full on Tax Law Canada. Author photo courtesy Rotfleisch & Samulovitch P.C.