Form RC59 "Business Consent for Offline Access" - Canada

What Is Form RC59?

Form RC59, Business Consent for Offline Access, is a formal document that was designed to let companies authorize their representatives to access Canadian Revenue Agency (CRA) program accounts and trust accounts offline - via telephone or mail. The CRA has requested all businesses to provide their permission to manage matters with representatives - individuals, such as lawyers and accountants, and private firms alike. Whether you run a charity foundation or you run a corporation, this document must be filed to appoint a representative.

The latest version of the form was released on January 1, 2018, with all previous editions obsolete. You may download a fillable RC59 Form through the link below - however, you can consult it for informational purposes only. The form is no longer in use: now, companies are asked to submit Form AUT-01, Authorize a Representative for Access by Phone and Mail, instead.

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Form RC59 Instructions

Here is how the RC59 Form was prepared:

  1. State the name of the business and the number it obtained during the registration process with the CRA.
  2. Name the person or business you are giving authorization to. Enter their telephone number and business number if it is, for instance, a legal firm that manages the affairs of your company. If you are willing to provide access only to a certain individual from this organization, you need to write down their name. In case there are no names provided, the CRA will deal with any person who represents the company of your choice.
  3. Determine the level of authorization you are providing and check the boxes for program accounts that can be accessed by your representative. Enter program identifiers from the second page of the form if you only authorize access to selected programs. Indicate the expiry dates of the authorization - they can be different for various purposes.
  4. Specify your status - you can be the business owner, officer, partner, trustee, corporate director or officer, or an individual with delegated authority. State your full name, title, and telephone number.
  5. Confirm the information in the form is true and complete. Sign and date the document.
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Page background image
Clear Data
Protected B
when completed
Business
onsent for Offline Access
C
Representatives
Business owners
Get access to your clients' business information faster online using
Give your representative instant access to your business information online
"Represent a Client." Go to
canada.ca/cra-login-services
and log in. On the
using "My Business Account." Go to canada.ca/cra-login-services and
"Welcome" page, select "Review and update", then your "RepID", "Group ID",
log in. On the "Welcome" page, select "Manage", then "Representatives" and
or "Business number." Open the "Manage clients" tab, then select
follow the instructions.
"Authorization request" and follow the instructions.
Use this form to:
Give a representative only offline access to your business number program accounts. For example, by telephone and mail.
Give access to trust accounts. Online access is not available for trust accounts.
The Canada Revenue Agency (CRA) needs your permission to deal with a representative. There are two kinds of representatives: an individual or a firm. Some
examples of individual representatives include accountants, lawyers, or employees.
Do not use this form to:
Authorize a representative for income tax purposes to access your individual tax and benefit, or trust accounts. Use Form T1013, Authorizing or Cancelling a
Representative or use the "Authorize my representative" service at canada.ca/my-cra-account.
Authorize a third party to act on your behalf for tax ruling or interpretation requests. For more information, see Income Tax Information Circular IC70-6R7,
Advance Income Tax Rulings and Technical Interpretations, or GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service.
Do not use 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
Instead, use Form RC7259, Business Consent for Certain Selected Listed Financial Institutions. For more information, including the definition of an SLFI for
GST/HST and QST purposes, go to canada.ca/gst-hst-financial-institutions.
Part 1 – Business information
Enter the business name and the business number (BN) as registered with the CRA.
Business name
Business number
Part 2 – Authorize a representative
Authorize offline access
If you are giving consent to an individual, enter their full name and BN if applicable. If you are giving consent to a firm, enter the name and BN of the firm. If
you want us to deal with a specific individual in that firm, enter the individual's name and the firm's name and BN. If you do not identify an individual of the
firm, then you are giving us consent to deal with anyone from that firm.
Name of individual
Telephone number
Name of firm
Business number
Note: Online access must be requested through My Business Account at canada.ca/my-cra-business-account, Represent a Client at
canada.ca/taxes-representatives
or by EFILE.
Part 3 – Select the program accounts and authorization level
Complete either Option 1 or Option 2.
For update and view options, tick the allow update access box. Your representative can view and make changes to your information and CRA can disclose
and accept changes to information on your program accounts. Otherwise, your representative will have view only access by default and CRA will only
disclose information to your representative.
Option 1 – Give access to all your program accounts
All program accounts
Allow update access
Optional expiry date
(view only if not ticked)
(YYYYMMDD)
Option 2 – Give access to certain program accounts
For a list of supported program identifiers, see page 2.
Program identifier
All reference numbers or specific reference number
Allow update access
Optional expiry date
(two letters)
(four digits)
(view only if not ticked)
(YYYYMMDD)
or
or
or
or
If more than four program identifiers are required, fill in another RC59 form.
RC59 E (18)
(Ce formulaire est disponible en français.)
Page 1 of 2
Clear Data
Protected B
when completed
Business
onsent for Offline Access
C
Representatives
Business owners
Get access to your clients' business information faster online using
Give your representative instant access to your business information online
"Represent a Client." Go to
canada.ca/cra-login-services
and log in. On the
using "My Business Account." Go to canada.ca/cra-login-services and
"Welcome" page, select "Review and update", then your "RepID", "Group ID",
log in. On the "Welcome" page, select "Manage", then "Representatives" and
or "Business number." Open the "Manage clients" tab, then select
follow the instructions.
"Authorization request" and follow the instructions.
Use this form to:
Give a representative only offline access to your business number program accounts. For example, by telephone and mail.
Give access to trust accounts. Online access is not available for trust accounts.
The Canada Revenue Agency (CRA) needs your permission to deal with a representative. There are two kinds of representatives: an individual or a firm. Some
examples of individual representatives include accountants, lawyers, or employees.
Do not use this form to:
Authorize a representative for income tax purposes to access your individual tax and benefit, or trust accounts. Use Form T1013, Authorizing or Cancelling a
Representative or use the "Authorize my representative" service at canada.ca/my-cra-account.
Authorize a third party to act on your behalf for tax ruling or interpretation requests. For more information, see Income Tax Information Circular IC70-6R7,
Advance Income Tax Rulings and Technical Interpretations, or GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service.
Do not use 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
Instead, use Form RC7259, Business Consent for Certain Selected Listed Financial Institutions. For more information, including the definition of an SLFI for
GST/HST and QST purposes, go to canada.ca/gst-hst-financial-institutions.
Part 1 – Business information
Enter the business name and the business number (BN) as registered with the CRA.
Business name
Business number
Part 2 – Authorize a representative
Authorize offline access
If you are giving consent to an individual, enter their full name and BN if applicable. If you are giving consent to a firm, enter the name and BN of the firm. If
you want us to deal with a specific individual in that firm, enter the individual's name and the firm's name and BN. If you do not identify an individual of the
firm, then you are giving us consent to deal with anyone from that firm.
Name of individual
Telephone number
Name of firm
Business number
Note: Online access must be requested through My Business Account at canada.ca/my-cra-business-account, Represent a Client at
canada.ca/taxes-representatives
or by EFILE.
Part 3 – Select the program accounts and authorization level
Complete either Option 1 or Option 2.
For update and view options, tick the allow update access box. Your representative can view and make changes to your information and CRA can disclose
and accept changes to information on your program accounts. Otherwise, your representative will have view only access by default and CRA will only
disclose information to your representative.
Option 1 – Give access to all your program accounts
All program accounts
Allow update access
Optional expiry date
(view only if not ticked)
(YYYYMMDD)
Option 2 – Give access to certain program accounts
For a list of supported program identifiers, see page 2.
Program identifier
All reference numbers or specific reference number
Allow update access
Optional expiry date
(two letters)
(four digits)
(view only if not ticked)
(YYYYMMDD)
or
or
or
or
If more than four program identifiers are required, fill in another RC59 form.
RC59 E (18)
(Ce formulaire est disponible en français.)
Page 1 of 2
Clear Data
Protected B
when completed
Part 4 – Certification
You must sign and date this form. The CRA must receive this form within six months of the date it was signed or it will not be processed. This form must
only be signed by an individual with proper authority for the business (see the choices below). An authorized representative cannot sign this form unless
they have delegated authority. If the name of the individual signing this form does not exactly match CRA 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 and before you sign this form, you must make sure
that the CRA has complete and valid information on file for your business. We may contact you to confirm the information you have given.
The individual signing this form is (tick one box only):
an owner
a partner of a partnership
a corporate director
a corporate officer
an officer of a non-profit organization
a trustee of a trust
an individual with delegated authority
First name
Last name
Title
Telephone number
I certify that the information given on this form is correct and complete.
Signature
Date (YYYYMMDD)
Once completed, send this form to your tax centre. For more information, go to canada.ca/tax-centres.
Our goal is to process RC59 forms within 15 business days from when we get them.
Personal information is collected under the Income Tax Act, Excise Tax Act, and other legislation to administer tax, benefits, rebates, elections and related programs. It may also be
used for any purpose related to the enforcement of these Acts such as audit, compliance and collection activities. It may be shared or verified with other federal, provincial, territorial or
foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. The social insurance number
is collected under section 237 of the Act and is used for identification purposes. Under the Privacy Act, individuals have the right to access, or request correction of, their personal
information, or 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.
Your responsibilities
Business number program accounts
You should have a list of people with proper authority for your business. If
A program account number has three parts:
your list changes, you need to let us know right away. Send us official
a nine-digit business number (BN) to identify the business
documents about the change so our records on your business are up to date.
a two-letter program identifier to identify the program type
Other responsibilities include:
a four-digit reference number to identify each account a business has
within a program type
updating our list of people with proper authority to sign this form
making sure that representative information is up to date
List of supported program identifiers
monitoring and understanding what your representative is doing for
You can use only the following program identifiers on this form:
your business
reviewing services available to your representative
CT
carbon charge
deciding if your representative should continue to represent you
RC
corporation income tax
RD
excise duty
You can view your representative's activity online with "My Business
RE
excise tax
Account." We may add new services that your representative can access.
RG
air travellers security charge
For a list of online services, go to canada.ca/taxes-representatives.
RM
import/export (no online access available)
Cancel consent
RN
excise tax on insurance premiums
RP
payroll deductions
To cancel consent, use Form RC59X, Cancel Business Consent or Delegated
RR
registered charities
Authority or go to canada.ca/my-cra-business-account.
RT
goods and services tax/harmonized sales tax (GST/HST)
Delegated authority
RZ
information returns: T5, T5007, T5008, T5013, T5018, TFSA,
Shelter Allowance for Elderly Renters (SAFER), RRSP contribution
To authorize a delegated authority, see the online services:
receipts, RRSP and RRIF non-qualified investments, Pooled
My Business Account at canada.ca/my-cra-business-account
Registered Pension Plan (PRPP), Part XVIII – International
Represent a Client at canada.ca/taxes-representatives
Exchange of Information on Financial Accounts, Part XIX –
International Exchange of Information on Financial Accounts
SL
softwood lumber products export charge
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