Quick answer: AUT-01 authorizes a representative for offline access: phone, mail, fax and in person. Online access is granted separately through Represent a Client; RC59 no longer does it.
Your accountant needs both: this form and the online authorization. Ask how to set both up.
On this page
What AUT-01 is: authorizing a representative by phone and mail
AUT-01, Authorize a Representative for Offline Access (also searched as AUT-01 Authorize a Representative for Access by Phone and Mail), lets your accountant deal with the CRA by phone, mail, fax and in person.
Your representative requests online access through Represent a Client and you approve it. Form RC59 is no longer used to authorize online access.
Who files it
Any business owner, corporate director or officer appointing an accountant, bookkeeper or other representative.
Set the level and scope right first time to avoid redoing it.
The form at a glance
| Item | Detail |
|---|---|
| Level 1 | View information only |
| Level 2 | View and update information |
| Delegated authority | Not on this form — given online in My Business Account; lets a representative authorize others |
| Scope | The entire business number, specific programs (all RP, RT or RC), or one program account |
| Online access | Not granted by this form — requested through Represent a Client |
What to have ready before you file
Most delays start here, so gather it all first: the business number or SIN, the representative’s identifier, the access level, any expiry date, and an authorized signature. A missing account number then surfaces in time to fix.
What catches people out
Delegated authority nearly hands over your own authority. It is not an AUT-01 level: it is granted online through My Business Account, lets the representative add others and change accounts without a director’s approval, and needs a RepID. Give it only to someone you would trust with the business itself.
Keep the scope narrow: a payroll-only bookkeeper needs all RP payroll accounts and nothing more.
A departing delegated authority should authorize their replacement before leaving.
How it is filed
File online through the CRA’s digital services, as the CRA now expects; an AUT 01 form CRA receives online takes effect faster than paper. You can set an expiry date or cancel any time.
Example: Maya hires a bookkeeper for her company’s payroll. On AUT-01 she enters her business number and the bookkeeper’s identifier, picks Level 2, limits the scope to all RP accounts, sets an expiry date, signs as a director and files online. The bookkeeper requests online access through Represent a Client; Maya approves. The bookkeeper now handles payroll with the CRA, but not her RT or RC accounts. When the engagement ends, Maya cancels the authorization.
Keep the signed copy with the working papers; a review asks for the file behind the figures.
When someone else must answer a CRA letter, authorization comes first; CRA review and audit support explains what happens next.
Common questions about AUT-01
Is RC59 still the form?+
What is the difference between levels 1 and 2?+
Can I limit what my accountant sees?+
Does this give my accountant online access?+
Where this comes from
General information current as of , not advice. Confirm your dates and speak with a CPA before you file.
Related reading
- CRA automatic tax filing
- Setting up CRA My Business Account
- Switching accountants
- All CRA forms we cover
Other CRA forms
Who does this work
Authorization lets a firm see your accounts, answer letters and file for you. If a firm is taking over, the service page for have a CPA firm deal with the CRA directly sets out what the engagement covers and how it is quoted.
Email us before the deadline, not after. We quote the work in writing first.
Email us about AUT-01Have a question about this?
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