Form Rc321 E - Delegation Of Authority Form printable pdf download

Delegation of Authority

Instructions

Why complete this form?

Part 4 – Cancel one or more delegated authorities

Business number (BN) program account information is confidential. The

Your consent for the DA will stay in effect until you cancel it or until it reaches

Canada Revenue Agency (CRA) needs your consent to deal with an individual

the expiry date you choose. You can cancel an existing consent by calling us at

as your delegated authority on behalf of the business for information related to

1-800-959-5525 or by using the "Authorize or manage representatives" service

your business accounts. Confidential information includes, but is not limited to,

at You can also cancel a consent by

issues related to returns, the status of accounts, account balances,

completing this form and choosing one of the following options:

transactions, and correspondence.

•

Tick box A to cancel all DA authorizations for all program accounts.

Use this form either to consent to the release of, and changes to, confidential

Tick box B to cancel all authorizations for a specific DA. You must provide

•

information about your business accounts, based on authorization level 3, to

the RepID and the name of the DA.

the named delegated authority (DA), or to cancel the authorization for an

Tick box C to cancel all DA authorizations of a specific program account.

•

existing DA. For more information, see "Permissions" in Part 2. For more

You must provide the program identifier and the reference number.

information on authorization levels, go to and

Tick box D to cancel a specific DA authorization for a specific program

•

select "List of services for representatives of businesses." You can also give

account. You must provide the program identifier, the reference number,

this consent at Representatives can

the RepID and the name of the DA.

manage their own authorizations at .

Part 5 – Certification

Note

You must sign and date this form. The CRA must receive this form within

It is your responsibility to monitor and understand the transactions your DA is

six months of the date it was signed or it will not be processed.

conducting on your behalf and to make sure that the information about your

DA is current. By accessing the "My Business Account" service, you can view

This form must only be signed by an individual with proper authority for the

your DA’s transactions on your account. The CRA often adds new services

business, for example, an owner, a partner of a partnership, a corporate

that your DA can access. It is your responsibility to review the services and

director, an officer of a non-profit organization, a trustee of an estate, or an

decide if your DA should still be authorized to represent you. For a list of

individual with delegated authority. An authorized representative cannot sign

online services available, go to .

this form unless they have delegated authority.

If you feel your DA is not acting in your best interests, you should immediately

If the name of the individual signing this form does not exactly match CRA

remove their access to your information. You can cancel the authorization at

records, this form will not be processed. Forms that cannot be processed, for

any reason, will be returned to the business. To avoid processing delays, you

must make sure that the CRA has complete and valid information on your

Part 1 – Business information

business files before you sign this form.

Enter the business name and business number (BN).

By signing and dating this form, you authorize the CRA to deal with the

individual listed in Part 2 of this form or cancel the authorization of the

Part 2 – Authorize a delegated authority

delegated authority listed in Part 4. We may contact you to confirm the

Provide the DA's name, telephone number, and RepID.

information you have provided.

RepID: The RepID is a seven-character alphanumeric code that identifies your

Send the completed form to your tax centre

DA. The DA can register for a RepID online by using the "Represent a

Surrey Tax Centre

Client" (RaC) service at .

9755 King George Boulevard

Permissions

Surrey BC V3T 5E1

The permissions given to the delegated authority include, but are not limited to:

Winnipeg Tax Centre

Providing direction to the CRA regarding tax matters of the business,

•

66 Stapon Road

including accessing the online services in "My Business Account"

Winnipeg MB R3C 3M2

through RaC;

Sudbury Tax Centre

•

Providing direction to the CRA on any changes to the identification

1050 Notre Dame Avenue

information retained by the CRA on the business (e.g., make changes to

Sudbury ON P3A 5C1

name, addresses, banking information, etc.);

Providing signing authority of form RC59, Business Consent and other

Shawinigan-Sud Tax Centre

•

forms and documents requiring a signature; and

4695 12

Avenue

Shawinigan QC G9P 5H9

Providing the ability to add, modify or cancel another DA or authorized

•

representative by using the online "Authorize or manage representatives"

Jonquière Tax Centre

service, resulting in changes being processed on request. The DA accesses

2251 René-Lévesque Boulevard

this service in "My Business Account" through RaC.

Jonquière QC G7S 5J1

Part 3 – Select access to program accounts

St. John's Tax Centre

290 Empire Avenue

You can grant access to all program accounts by ticking "All program

accounts." You may grant access to all program accounts under a specific

St. John's NL A1B 3Z1

program by providing the program identifier and ticking the "All program

Summerside Tax Centre

accounts" box. You may grant access to a specific program account by

275 Pope Road

entering the program identifier and reference number. If no program account is

Summerside PE C1N 6A2

selected, the delegation of authority of that individual will be for all the BN

For more information, go to or call us

accounts. You may also automatically expire authorization by entering an

at 1-800-959-5525.

expiry date.

RC321 E (14)

(Vous pouvez obtenir ce formulaire en français à ou en composant le 1-800-959-7775.)

Form Rc321 E - Delegation Of Authority Form

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