Business Consent for Certain Protected B

Selected Listed Financial Institutions when completed

Representatives Businesses
For online access to your client's information, do not fill out Businesses can view, add, or modify an authorized
this form. Instead, go to canada.ca/cra-sign-in-services and representative online using My Business Account
sign in to Represent a Client. at canada.ca/cra-sign-in-services.
Use this form to authorize a representative to communicate on your behalf with the Canada Revenue Agency (CRA) using only
offline access (by phone, fax, mail, or in person) for your business.
The CRA needs your consent to deal with a representative. There are two types of representatives: an individual (like an
accountant, a lawyer, or an employee) or a firm.

Only fill out this form if both of the following apply:

• You are a selected listed financial institution (SLFI) for goods and services tax / harmonized sales tax (GST/HST) purposes,
or Quebec sales tax (QST) purposes, or both
• You have a GST/HST (RT) program account that includes QST information

Do not use this form to:

• Authorize a representative for income tax purposes to access your individual income tax and benefit, or trust accounts. For
more information, go to canada.ca/taxes-representative-authorization.
• Authorize a third party to act on your behalf for tax ruling or interpretation requests. For more information, see Information
Circular IC70-6, Advance Income Tax Rulings and Technical Interpretations, or GST/HST Memorandum 1-4, Excise and
GST/HST Rulings and Interpretations Service.

For more information, including the definition of an SLFI for GST/HST and QST purposes, go to
canada.ca/gst-hst-financial-institutions. If you need help determining which form to use, call 1-855-666-5166.

Part 1 – Business information

Enter the business name and the business number (BN) as registered with the CRA.

Business name Business number

Part 2 – Representative information

Choose one of the following options and fill in the required information.

Option 1 – I am authorizing an individual

First name Last name Telephone number Extension

Option 2 – I am authorizing a firm

Firm name Telephone number Extension

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Protected B when completed
Part 3 – Program accounts and authorization level
Choose one of the following options and fill in the required information.
For update and view options, tick the Allow access for update and view box. Your representative can view and make
changes to your information, and the CRA can disclose and accept changes to information on your program accounts.
Option 1 – Give access to all your program accounts

All program Allow access for Expiry date (optional)

accounts update and view* (YYYYMMDD)

Option 2 – Give access to specific program accounts

For a list of supported program identifiers, see page 3.

Program identifier All reference Specific reference Allow access for Expiry date (optional)
or
(two letters) numbers number (four digits) update and view* (YYYYMMDD)
or
or

If more than two program identifiers are required, fill out another Part 3 and attach it to this form.
* If you do not tick this box, your representative will have view-only access by default and the CRA will only disclose
information to your representative.

Part 4 – Certification
You must have signing authority for the accounts identified in order to sign this form. Forms that cannot be processed will
be returned to the individual or business. The CRA may contact you to confirm the information you have given.
Choose the appropriate option:

I am the: owner (such as the sole proprietor, or a partner of a partnership)

officer of a non-profit organization
corporate director or corporate officer
individual with delegated authority for the business account
legal representative (such as the executor, power of attorney, or trustee)
The CRA will not process this form if your name does not match the one in the CRA's records. To avoid delays, verify that
the CRA has complete and valid information on file for you before signing this form.

First name: Last name:

Title: Telephone number:
I certify that the information given on this form is correct and complete.

Signature: Date (YYYYMMDD):

Once filled out, send this form to the Prince Edward Island Tax Centre within six months of the date you signed it or the CRA
will not process it. For more information, go to canada.ca/tax-centres.
Personal information is collected and used to administer or enforce Part IX of the Excise Tax Act, Title l of the Act respecting the Québec sales tax, the Tax
Administration Act (Quebec), and related programs and activities including administering tax, rebates, elections, audit, compliance, and collection.
The information collected may be disclosed to other federal, provincial, territorial, aboriginal or foreign government institutions to the extent authorized by law.
Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection,
access to and correction of their personal information, and to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal
information. Refer to Personal Information Bank CRA PPU 047 on Info Source at canada.ca/cra-info-source.

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Your responsibilities
You should send the CRA a list of people with proper authority for your accounts. If your list changes, you need to let the CRA
know right away. You should also send the CRA official documents about the change so the CRA's records are up to date.

Other responsibilities include:

• making sure that the list of people with proper authority to sign this form is up to date in the CRA's files
• keeping representative information up to date
• monitoring and understanding what your representative is doing on behalf of your business
• reviewing services available to which your representative has access
• deciding if your representative should continue to represent your accounts
You can see the level of access your representative has by using the online services at canada.ca/cra-sign-in-services. The
CRA may add new services that your representative can access without your consent.

Delegated authority
To authorize a delegated authority for your business account, see the online services:
• My Business Account at canada.ca/cra-sign-in-services
• Represent a Client at canada.ca/cra-sign-in-services

Business number program accounts

A program account number has three parts:
• a nine-digit business number (BN) to identify the business
• a two-letter program identifier to identify the program type
• a four-digit reference number to identify each account a business has within a program type

List of supported program identifiers

You can use only the following program identifiers on this form:
• CT Fuel charge • RU Underused Housing Tax
• DT Digital services tax • RZ Information returns: T5, T5007, T5008, T5013, T5018,
• LT Luxury tax TFSA, Shelter Allowance for Elderly Renters (SAFER),
T2202 – Tuition and Enrolment Certificate, RRSP
• RC Corporation income tax contribution receipts, RRSP and RRIF non-qualified
• RD Excise duty investments, Pooled Registered Pension Plan (PRPP),
Part XVIII – International Exchange of Information on
• RE Excise tax
Financial Accounts, Part XIX – International Exchange of
• RG Air travellers security charge Information on Financial Accounts, Part XX – Reporting
• RN Excise tax on insurance premiums Rules for Digital Platform Operators
• RP Payroll deductions • ZA Canada Emergency Rent Subsidy, Tourism and
• RR Registered charities Hospitality Recovery Program – Rent, Hardest-Hit
Business Recovery Program – Rent
• RT Goods and services tax / harmonized sales tax
(GST/HST) and Quebec sales tax (QST)

Cancel Consent
To cancel consent, use Form RC7259X, Cancel Business Consent or Delegated Authority for Certain Selected Listed Financial
Institutions, or go to My Business Account at canada.ca/cra-sign-in-services.

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