Quick answer: AUT-01 is how a business authorizes a representative for offline access — phone, mail, fax and in person. Online access is granted separately through Represent a Client. RC59 no longer authorizes online access.
What the form is
AUT-01 is Authorize a Representative for Offline Access. It is what lets your accountant deal with the CRA about your account by phone, by mail, by fax and in person.
Online access is a different thing entirely and is not granted by this form. Your representative requests it through Represent a Client, and you approve it. Form RC59 is no longer used to authorize online access, which is the single commonest piece of out-of-date advice on this subject.
Since 21 October 2024 businesses can also use AUT-01 to authorize a representative for their digital services tax account.
Who files it
Any business owner, corporate director or officer appointing an accountant, bookkeeper or other representative.
It is usually the first CRA form a new client meets, and getting the level and scope right at the start saves a second round of paperwork later.
The form at a glance
| Item | Detail |
|---|---|
| Level 1 | View information only |
| Level 2 | View and update information |
| Level 3 | Delegated authority — view, update, and authorize other representatives |
| 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 of the delay on these is not the form, it is assembling what the form asks for. Have the business number or SIN for the taxpayer, the representative’s identifier, the level of access being granted, an expiry date if the authorisation is meant to end, and the signature of someone authorised to give it to hand before starting.
Gathering it first also surfaces the problems early, a missing account number, a balance nobody has actually calculated, a date that does not line up — while there is still time to fix them rather than after a filing has been rejected.
What catches people out
Level 3 is close to giving away your own authority. The CRA describes it as “almost the same as yours”: a delegated authority can authorize other representatives and change your business accounts without a director’s approval, and always has both offline and online access. It can only be requested using a RepID, not a GroupID or OrgBN.
Scope is worth narrowing. You can authorize the whole business number, or only a program — all RP payroll accounts, say, or a single program account. A bookkeeper who only runs payroll does not need access to everything.
If a delegated authority leaves their position, they should authorize their replacement before going, so that owners and directors do not have to approve a new one from scratch.
A late, amended or revoked election carries a penalty of the lesser of $8,000 and $100 for each complete month from the election’s original due date to the date the request reaches the CRA in a form it finds satisfactory. The CRA will generally not process the election until it is paid.
How it is filed
It can be submitted online through the CRA’s digital services, which is faster, or on paper. Online submission is what the CRA now expects, and the paper route is slower to take effect. Authorisation is also not permanent by default: it can carry an expiry date, and it can be cancelled by the taxpayer at any time, so a firm that has stopped acting should be removed rather than left in place indefinitely.
Whichever route applies, keep the signed copy and the working papers behind it together. An election is only as defensible as the file that shows how the figures in it were arrived at, and that file is what a review asks for rather than the form itself.
Common questions about AUT-01
Is RC59 still the form?+
What is the difference between levels 1, 2 and 3?+
Can I limit what my accountant sees?+
Does this give my accountant online access?+
Where this comes from
- CRA — AUT-01 form page
- CRA — Levels and scope of authorization for business representatives
- CRA — Penalty for accepting a late, amended or revoked election
General information current as of August 2026, not advice for your situation. Elections are unforgiving about dates — confirm yours before you file. Please speak with a CPA about your circumstances.
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
Authorising a representative is the step that lets someone else see the accounts, answer the letters and file on your behalf. It is normally the first thing set up when a firm takes over.
If that is where you are, the service page for have a CPA firm deal with the CRA directly sets out what the engagement covers and how it is quoted.
Elections are date-driven and unforgiving. Email us before the deadline rather than after — we quote the work in writing first.
Email us about AUT-01Have a question about this?
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