*** Transcriber's Note: Please set your voice synthesizer to read most punctuation. When you encounter the caret sign at the end of a line, please enter the applicable information, if necessary. *** Canada Revenue Agency Protected B when completed AUT-01 E (25) (Page 1 of 4) Authorize a Representative for Offline Access Representatives For online access to your client's information, do not fill out this form. Instead, go to canada.ca/cra-sign-in-services and sign in to Represent a Client. Individuals, trustees, and businesses As an individual, trustee, or business, you can view, add, or modify an authorized representative online using the online services at canada.ca/cra-sign-in-services. Use this form to authorize a representative to communicate on your behalf with the Canada Revenue Agency (CRA) using only offline access (by phone, fax, mail, or in person) for several types of accounts. For more information, see When to use this form on page 3. Step 1 - Account information Use this section to identify all of the accounts you want the representative to access. Provide both the account number and name for each account. SIN, TTN, or ITN (enter 9 digits) ^ First name ^ Last name ^ Trust account number T (enter 8 digits) ^ Trust name ^ Non-resident account number NR (enter 7 digits) ^ Non-resident account name ^ If you identified a non-resident account number and have an associated CRA identifier, please provide it here: Other CRA Identifier* (enter 9 digits) ^ Type of CRA identifier (SIN, TTN, ITN, trust account number, or business number) * Note that providing your other CRA identifier will not provide authorization for that account. Business number (enter 9 digits) ^ Business name ^ If you provided a business number, choose one of the following business options: Option 1 - Give access to all my business number program accounts ^ Option 2 - Give access to specific business number program accounts ^ For a list of supported program identifiers, see page 3. Program identifier Program identifier (two letters) ^ All reference numbers ^ or A specific reference number (four digits) ^ Step 2 - Representative information Choose one of the following options and fill in the required information: Option 1 - I am authorizing an individual ^ First name ^ Last name ^ Telephone number (including area code) ^ Extension ^ Option 2 - I am authorizing a firm Firm name ^ Telephone number (including area code) ^ Extension ^ AUT-01 E (25) (Page 2 of 4) Step 3 - Level of access Choose one of the following levels: Level 1 - Allow access to information only ^ The CRA can disclose information about your account to your representative. Level 2 - Allow access to information and to make certain account changes ^ The CRA can disclose information about your account to your representative, and they can request to make certain changes on your account. Step 4 - Authorization expiry date If you want this authorization to expire, provide an expiry date. Expiry date (Year/Month/Day): (optional) ^ Note: If there is no expiry date, the authorization will remain until you or someone with signing authority changes or cancels it. Step 5 - Certification You must have signing authority for the accounts identified in Step 1. The CRA may contact you for more information. Choose the appropriate option: I am the: taxpayer ^ parent or legal guardian of a taxpayer under the age of 16 ^ legal representative (such as the executor, power of attorney, or trustee) ^ owner (such as the sole proprietor, or a partner of a partnership) ^ officer of a non-profit organization ^ corporate director or corporate officer ^ individual with delegated authority for the business account ^ The CRA will not process this form if your name does not match the one in the CRA's records. To avoid processing delays, verify that the CRA has complete and valid information on file for you before signing this form. First name ^ Last name ^ Telephone number (including area code) ^ I certify that the information given on this form is correct and complete. Signature: ^ Date (Year/Month/Day): ^ Once filled out, send this form to your tax centre within six months of the date you signed it or the CRA will not process it. For more information, see page 4. Personal information (including the Social Insurance Number) is collected and used to administer or enforce the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be disclosed to other federal, provincial, territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, and to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 005, CRA PPU 015, CRA PPU 047, CRA PPU 063, CRA PPU 094, CRA PPU 140, CRA PPU 165, CRA PPU 178, CRA PPU 218, CRA PPU 223, CRA PPU 224, CRA PPU 231, CRA PPU 232, CRA PPU 233, CRA PPU 234 and CRA PPU 235 on Info Source at canada.ca/cra-info-source. AUT-01 E (25) (Page 3 of 4) When to use this form The CRA needs your permission to deal with a representative. Use this form to give a representative offline access (by phone, fax, mail, or in person) to one or more of the following accounts: - individual tax and benefit account - trust account - non-resident account - business number program account If your representative wants to submit documents electronically, do not use this form. Instead you or your representative must use one of the online services to authorize your representative. For more information, go to canada.ca/cra-sign-in-services. Do not use this form to authorize a third party to act on your behalf for tax ruling or interpretation requests. For more information, see Income Tax Information Circular IC70-6,Advance Income Tax Rulings and Technical Interpretations, or GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. Do not use this form if both of the following apply: - You are a selected listed financial institution (SLFI) for goods and services tax/harmonized sales tax (GST/HST) purposes, or Quebec sales tax (QST) purposes, or both - You have a GST/HST (RT) program account that includes QST information Instead, use Form RC7259, Business Consent for Certain Selected Listed Financial Institutions. For more information, including the definition of an SLFI for GST/HST and QST purposes, go to canada.ca/gst-hst-financial-institutions. Only fill out a new form if there are changes. Your responsibilities You should have a list of people with proper authority for your accounts. If your list changes, you need to let the CRA know right away. Send the CRA official documents about the change so the CRA's records are up to date. Other responsibilities include: - making sure that the list of people with proper authority to sign this form is up to date in the CRA's files - keeping representative information up to date - monitoring and understanding what your representative is doing on your accounts - reviewing services to which your representative has access - deciding if your representative should continue to represent your accounts You can see the level of access your representative has by using the online services at canada.ca/cra-sign-in-services. The CRA may add new services that your representative can access without your consent. Delegated authority To authorize a delegated authority for your business account, see the online services: - My Business Account at canada.ca/cra-sign-in-services - Represent a Client at canada.ca/cra-sign-in-services Business number program accounts A program account number has three parts: - a nine-digit business number to identify the business - a two-letter program identifier to identify the program type - a four-digit reference number to identify each account a business has within a program type List of supported program identifiers You can use only the following program identifiers on this form: - CT Fuel charge - DT Digital services tax - LT Luxury Tax - RC Corporation income tax - RD Excise duty - RE Excise tax - RG Air travellers security charge - RN Excise tax on insurance premiums - RP Payroll deductions, Canada Emergency Wage Subsidy, Canada Recovery Hiring Program, Tourism and Hospitality Recovery Program - Wage, Hardest-Hit Business Recovery Program - Wage - RR Registered charities - RT Goods and services tax/harmonized sales tax (GST/HST) - RU Underused Housing Tax - RZ Information returns: T5, T5007, T5008, T5013, T5018, TFSA, Shelter Allowance for Elderly Renters (SAFER), T2202 - Tuition and Enrolment Certificate, RRSP contribution receipts, RRSP and RRIF non-qualified investments, Pooled Registered Pension Plan (PRPP), Part XVIII – International Exchange of Information on Financial Accounts, Part XIX - International Exchange of Information on Financial Accounts, Part XX - Reporting Rules for Digital Platform Operators - ZA Canada Emergency Rent Subsidy, Tourism and Hospitality Recovery Program - Rent, Hardest-Hit Business Recovery Program - Rent AUT-01 E (25) (Page 4 of 4) Where to send your form Fill out the form and send it to the applicable CRA tax centre listed below. If you are completing this form in French, except for non-resident account requests, or if you live in the province of Quebec, send the form to: Jonquière Tax Centre 2251 René-Lévesque Boulevard Jonquière QC G7S 5J2 If you live in the province of Ontario or outside Canada (non-resident), and for all non-resident account requests, send the form to: Sudbury Tax Centre Post Office Box 20000, Station A Sudbury ON P3A 5C1 If you live anywhere else in Canada, send the form to: Winnipeg Tax Centre Post Office Box 14000, Station Main Winnipeg MB R3C 3M2 For more information, go to canada.ca/tax-centres. Cancel authorization To cancel your representative's authorization, go tocanada.ca/cra-sign-in-services or send your filled out Form AUT-01X, Cancel Authorization for a Representative, to the appropriate CRA tax centre listed on that form.