Represent A Client allows individuals and businesses to establish a link between their My Account or My Business Account and an employee of the business or a third party, thereby authorizing the representative to access the account. Both My Account and My Business Account are based on the concept of “See It Online” or “Do It Online,” which also underpins the access levels that can be granted to representatives.
One of the main purposes of these programs is to give individuals access to tax-related information and amounts maintained by the CRA. Examples of information would include carryover balances for losses, RRSP contribution room, notices of assessments from prior years, instalment balances and account balances, entitlements to credits, and so forth. Where access is provided under the “See It Online” concept, the representative is only able to view the account information and cannot initiate any changes to the information or submit new information.
A number of actions can be initiated through My Account or My Business Account. Examples include the electronic filing of information returns, changing banking information, initiating a formal objection to an assessment, providing materials requested by the auditor and so on. An authorized representative must be granted a certain level of access in order to “do it online.”
As a result, you can authorize representatives for Level 1 access (“See It Online”) or Level 2 access (“Do It Online”).
Additional details regarding My Account, My Business Account and Represent A Client can be found on the CRA’s website.