Authorize a representative: Level of access you can give

3. Level of access you can give

The list of services available to a representative is different for personal tax accounts, business tax accounts, non-resident tax accounts, trust tax accounts, and registered plan administrator accounts.

For more information about legal representatives, go to Legal representative or Represent someone who died.

Personal

There are two levels of authorization you can give your representative on your personal tax account:

• Allow access to information only (level 1)
• Allow access to information and to make certain account changes (level 2)

For a list of services that representatives can do online on behalf of an individual, go to Services for representatives of individuals.

Business

There are three levels of authorization you can give your representative on your business accounts:

• Allow access to information only (level 1)
• Allow access to information and to make certain account changes (level 2)
• Delegate authority, and allow access to information and to make certain account changes (level 3)

A level 3 delegated authority may authorize additional representatives (including delegated authority) on behalf of the business.

To learn more about the authorization levels and scope, go to Levels and scope of authorization that you can give representatives of your business.

For a list of services that representatives can do online on behalf of a business, go to Services for representatives of businesses.

For accessing tax information as the director of a corporation, go to Access to corporate tax information.

Non-resident tax

There are two levels of authorization you can give your representative on your non-resident tax accounts:

• Allow access to information only (level 1)
• Allow access to information and to make certain account changes (level 2)

For more information about non-resident tax accounts, Canadian payers or withholding agents should see Guide T4061, Non-Resident Tax Withholding, Remitting, and Reporting. If you are a non-resident, see Guide T4058, Non-Residents and Income Tax.

Trust

There are two levels of authorization that can be given to a representative on trust accounts:

• Allow access to information only (level 1)
• Allow access to information and to make certain account changes (level 2)

For more information, see "Services in My Trust Account" in About My Trust Account.

For more information about trust accounts, see T4013, T3 Trust Guide.

Registered plan(s)

There are three levels of authorization you can give your representative on a registered plan administrator account:

• Allow access to information (level 1)
• Allow access to information and to make certain account changes (level 2)
• Delegate authority, and allow access to information and to make certain account changes (level 3)

A level 3 delegated authority may authorize additional representatives (including delegated authority) on behalf of the registered plan.