For many years, RC59 form was used by Canadian businesses to authorize an accountant, bookkeeper, or other professional to deal with the Canada Revenue Agency on their behalf. That process has changed. Since February 2020, RC59 form has been replaced as part of the CRA’s updated authorization system, with Form AUT 01 now used for offline access and digital authorization available through CRA online services.
This matters because people searching for canada revenue agency form rc59 or cra form rc59 may still find older instructions online. Understanding what RC59 did, why it was replaced, and how authorization works today can help businesses avoid delays and give the right professional access to their tax information.
What Was RC59 Used For?
Historically, RC59 acted as a business consent form. It allowed a business to provide representative authorization so an accountant, bookkeeper, or tax representative could communicate with the CRA about specified business matters.
The process was part of CRA business authorization and helped businesses control who could view or discuss taxpayer information. Depending on the access granted, an authorized representative could assist with account details, tax matters, and certain permitted changes.
Today, businesses should not rely on outdated instructions for canada revenue agency form rc59. The CRA now directs businesses to current online authorization methods or Form AUT 01 for offline access.
Why Businesses Authorize a Representative
Businesses may need to manage a corporate tax account, GST/HST account, payroll account, notices, payments, and CRA correspondence. A tax representative can review business tax information, communicate with the CRA, and support compliance.
Proper CRA authorization ensures that representative access is granted only to an approved individual, group, or firm, helping Canadian businesses protect confidential information while receiving professional tax support. The CRA currently allows representatives to handle different business tax matters depending on the level of access provided.
What Information Is Needed for Authorization?
Although the old cra form rc59 is no longer the current method, the CRA still requires accurate business and representative details before access can be granted.
Information may include the legal business name, business number, representative details, relevant program accounts, and requested authorization level. The business number connects an organization to its CRA program accounts. Businesses should check all details before submitting a tax authorization request because incomplete or incorrect information can delay access.
How CRA Representative Authorization Works Today
The fastest option for many businesses is online authorization through the CRA business account. A business can add a representative through My Business Account, or a representative can submit a request through Represent a Client for the business to confirm. Certain authorization requests can also be submitted through EFILE.
Authorized accountants and employees use Represent a Client rather than the business owner’s login. This allows professionals to access client information securely without requiring business owners to share their personal CRA credentials.
For offline access, businesses can use Form AUT 01. It allows a representative to deal with the CRA by phone, mail, fax, or in person, but it does not provide online account access.
Anyone searching for canada revenue agency form rc59 should therefore use the current CRA process instead of relying on an old copy of the discontinued document.
Levels of Representative Access
The CRA currently provides three authorization levels for business accounts. Level 1 allows access to information only, Level 2 allows access to information and certain account changes, and Level 3 includes delegated authority as well as permitted account changes.
The appropriate level depends on what the business needs its accountant or adviser to handle. Businesses should provide only the level of access required for the representative’s responsibilities.
RC59 Compared With Current CRA Forms
The old cra form rc59 was associated specifically with business consent, but the CRA later consolidated older authorization processes. AUT 01 is now the relevant option when offline access is required, while online access is handled through secure digital services.
Businesses reviewing CRA forms should use current Canada Revenue Agency guidance because older forms and instructions may continue to appear on third party websites.
Keeping Business Authorization Secure
Take care to give tax returns to somebody else. Companies should verify the representative’s authority to perform the work required and be aware of what information that person will have access to.
Authorisation should also be reviewed when a business changes accountants, employees leave the business or professional relationships terminate. Revoking access not only protects confidential information but also ensures the proper control of the company’s CRA records.
Personal CRA login information should not be shared with accountants, employees or other representatives. The CRA’s representative authorisation system is built to enable professional access without businesses having to share their own passwords or security information.
Frequently Asked Questions
What is the RC59 form used for in Canada?
It was historically used to authorize a business representative, but current CRA authorization methods have replaced it.
Who needs to complete the RC59 form?
Businesses no longer generally complete it and should use the CRA’s current authorization process.
How do I complete the RC59 form?
RC59 form is discontinued, so businesses should use online authorization or Form AUT 01 where appropriate.
How do I submit an RC59 form to the CRA?
Use the CRA’s current online process or AUT 01 for offline authorization instead.
Can a Canadian business authorize a tax representative using RC59?
Not through the current process; businesses should use the CRA’s available online or offline authorization methods.
What information is required on the RC59 form?
Historically, business and representative details were required, but current CRA authorization requirements should now be followed.
How long does CRA take to process an RC59 authorization?
Processing depends on the current authorization method, with online authorization generally being the fastest option.
Can I submit the RC59 form online?
No; current online representative authorization is completed through the CRA’s secure digital services instead.
Is the RC59 form required for every Canadian business?
No, and it is no longer the standard document used to authorize a business representative.
What is the difference between RC59 and other CRA authorization forms?
RC59 was an older business consent document, while AUT 01 now supports offline representative authorization.
Can an accountant access my business CRA account through RC59?
Accountants now access authorized business information through Represent a Client after proper authorization.
What should I do if my RC59 authorization is rejected?
Check that you are using the current CRA authorization process and verify all business and representative information before trying again.
Final Thoughts
The RC59 form remains a common search term because older tax resources continue to reference it, but the CRA’s representative authorization process has changed. Businesses should rely on current CRA procedures when giving an accountant, bookkeeper, or other professional access to tax information.
Whether authorization relates to corporate income tax, GST/HST, payroll, or another business program, using the correct process helps protect sensitive information and makes communication with the CRA more efficient. Keeping representative access accurate and up to date can also reduce administrative issues and help businesses maintain better control over their tax accounts.