Representative Authorization Request

This form can only be electronically transmitted to the CRA. Although the form must be transmitted separately from the T2 return, the program allows preparers to transmit both documents at the same time; the transmitted documents will be forwarded to the appropriate CRA electronic services. The electronic filing for this form grants the designated representative authorization to access the corporation’s information online, by telephone or by mail.

For the form to be eligible for electronic transmission and the value of the EFILE status to indicate Eligible, the answers to the four questions in the Electronic filing section, must all be Yes:

Do you want to transmit an Authorization request for this business?
Were all diagnostics related to Form AUTHORIZATION corrected in the T2 EFILE diagnostic tab?
Were all diagnostics with the Authorization mention corrected in the General diagnostic tab?
Is the form applicable?

The answers to the questions Were all diagnostics related to Form AUTHORIZATION corrected in the T2 EFILE diagnostic tab? and Were all diagnostics with the Authorization mention corrected in the General diagnostic tab? are defined by the program based on data entered in the form. Overriding a negative answer to one of these questions to a positive answer can cause the electronic transmission of the form to be rejected by the CRA.

In addition, a RepID, a GroupID or a BN must be indicated as an identifier in the Representative information section. If the Update the information on the form based on the preparer profile used in the Identification form box is selected, the information related to the representative is updated from the preparer profile used.

IMPORTANT: CRA requests that the signature page of the authorization request be signed by an authorized signing officer of the business before it is transmitted. A signed paper copy of the signature page should not be mailed, unless requested to do so by the CRA as a result of an audit.

Note that the CRA is now using a two-step verification process to authorize a representative that electronically transmits a request through the program. Once the authorization request is received by the CRA, the corporation has ten (10) business days to confirm the authorization request by accessing the CRA’s My Business Account service. If the 10-day period expires, the request will be cancelled, and the representative will need to submit a new authorization request.

Note that the authorization request form cannot be transmitted with the program using a WAC; an EFILE number must be used.

Data in the Rolled forward data section

When an authorization request has been transmitted in the tax year of a file that you are rolling forward, the following data will be kept:

When applicable, the expiry date entered in the field Expiry date (optional): in the Authorization level and details of program accounts section will be rolled forward to the field Authorization expiry date carried forward from the previous year;
The date that was indicated in the field Accepted of the Authorization section in Form EFILE Information (Jump Code: EFILE INFO) for the previous year will be rolled forward to the field Date the form was last submitted.

When an authorization request was not transmitted in the preceding year’s file, the dates already entered in the fields Authorization expiry date carried forward from the previous year and Date the form was last submitted will be rolled forward and retained.

The answer to the statement This business already authorized you to access the Represent a client service and your access is still valid will default to Yes when the authorization expiry date is not passed and a date is entered in the field Date the form was last submitted.

If the form is manually completed and you already have a valid authorization to access the Represent a client service, complete the Rolled forward data section with the relevant dates and answer Yes to the statement This business already authorized you to access the Represent a Client service and your access is still valid.