How Charities Use CRA’s “Represent a Client” in Canada

CRA's Represent a Client is a free online service that allows Canadian charities to authorize accountants, lawyers, or staff members to access their CRA accounts, file T3010 returns, and communicate with the CRA on the charity's behalf. Authorization is managed through My Business Account and takes effect immediately when completed online.

Charities in Canada must stay compliant with the Canada Revenue Agency (CRA) to ensure smooth operations — from managing tax receipts to maintaining charitable status. One of the most practical tools for doing this is the CRA's "Represent a Client" service. This article explains what it is, how to set it up, and how to manage it correctly in 2026 — with step-by-step guidance for Canadian charities at every stage.

What is "Represent a Client"?

Represent a Client is an online platform provided by the CRA that allows authorized representatives—like directors, employees, or even third-party accounting firms—to access a charity's tax information, file returns, and communicate directly with the CRA on the organization’s behalf.

What's New with Represent a Client in 2026?

CRA has continued to expand its digital-first approach, and Represent a Client is increasingly central to how charities interact with the agency. Here is what has changed or intensified heading into 2026:

• More correspondence is digital-only. CRA has been moving correspondence — including audit notices, compliance letters, and account updates — exclusively to My Business Account and Represent a Client. Charities that have not set up digital access risk missing critical CRA communications entirely.
• Multi-factor authentication is now standard. CRA has strengthened identity verification requirements for representatives logging into the platform. Representatives must have their own verified CRA login with multi-factor authentication enabled before they can be authorized.
• The Charities Directorate fax line is permanently closed. As of April 1, 2026, registered charities can no longer submit documents to the CRA Charities Directorate by fax — faxed documents will not be received under any circumstances. This makes Represent a Client and My Business Account the required channels for all filings, submissions, and written communications. If your charity has not yet set up digital access, doing so is no longer optional in 2026.
• CRA's platform navigation has been updated. If you set up access before 2024, some menu labels and pathways within My Business Account have changed. The steps in this article reflect the current layout as of 2026.‍
• The Alternative Authorization Request has been enhanced. In February 2025, the CRA improved the Alternative Authorization Request service within Represent a Client, making it faster. Representatives can now gain instant access to individual clients' accounts using information from a Notice of Assessment that is at least six months old. This reduces delays when setting up new representative access for your charity.‍
• The charitable sector regulatory framework is being modernized. The April 28, 2026 Spring Economic Update announced the federal government's intention to modernize the entire regulatory framework for the charitable sector in 2026–27, leveraging technology and digitization. The CRA will engage stakeholders and benchmark against other G7 countries. Charities with Represent a Client and My Business Account properly configured will be better positioned as this modernization unfolds.
  

Why Do Canadian Charities Need This Access?

For Canadian charities, having seamless access to CRA services is essential for several reasons:

1. Filing Tax Returns: Annual T3010 filings are mandatory for registered charities. Failure to submit returns can result in penalties or even loss of charitable status.
2. Managing Receipts: Accurate tracking and reporting of charitable receipts is crucial to maintaining transparency with donors and regulators.
3. Updating Information: Charities need to frequently update their organizational details with the CRA, including board changes and address updates.
4. Granting Access to Third Parties: Many charities outsource financial management or legal representation, requiring external parties to have access.

When Should Your Charity Use a Representative?

Not every charity needs to authorize a representative, but many situations make it beneficial:

When It's Helpful to Use a Representative:

• Your charity has complex financial transactions or multiple programs
• You're facing a CRA audit or compliance review
• Your board lacks expertise in charity tax law and CRA requirements
• Your charity is undergoing a restructuring or merger
• You're behind on T3010 filings and need professional assistance
• Your accountant or lawyer regularly handles CRA matters for you
• You have staff turnover and need continuity in CRA communications

When You Might Not Need One:

• Your charity has simple finances and straightforward activities
• You have an experienced treasurer or financial officer who can handle CRA matters
• You file on time and rarely have questions for the CRA
• Your charity is small with minimal reporting requirements

Cost Considerations: While authorizing a representative is free through the CRA platform, the professional services themselves come with fees. Accountants and lawyers typically charge by the hour for CRA representation. Weigh these costs against the risk of filing errors, penalties, or compliance issues that could cost your charity more in the long run.

Step-by-Step Guide to Set Up Access

Setting up access to the CRA through Represent a Client may seem daunting, but following these steps ensures your charity is properly linked:

1. Register Your Charity with CRA

Before accessing Represent a Client, your charity must be properly registered with the CRA, and have an assigned Business Number (BN). This unique number identifies your charity for tax and regulatory purposes.

2. Assign a CRA Web Access Code (WAC)

Once registered, your charity will receive a Web Access Code (WAC). This code is essential to gain access to the CRA's online systems. If you've misplaced this code, you can request a new one by contacting the CRA.

3. Set Up a My Business Account

Each charity needs a “My Business Account” (MyBA) for online interactions with the CRA. Here’s how to create one:

• Visit the CRA Website: Go to the CRA’s My Business Account portal.
• Enter your Business Number (BN): Follow the prompts to enter your charity’s BN and Web Access Code.
• Complete Identity Verification: To confirm the identity of the charity’s primary contact, provide personal information such as birthdate or tax details.

4. Log Into Represent a Client

Once your charity’s My Business Account is active, you can access the Represent a Client service. Here’s the process:

• Visit the Represent a Client Portal: Accessible from the CRA website.
• Select "Add or Modify Client Access": Follow the steps to authorize access for individuals or third-party organizations to act on behalf of your charity.
• Verify Identity of Representatives: CRA will require the verification of the person or firm you wish to authorize.

5. Authorize a Representative

If your charity works with a third-party service provider such as an accountant or legal advisor, you can authorize them to act on behalf of the charity. They will need their own My Account profile and will require your charity’s consent.

• Provide Consent Online: Within the Represent a Client platform, you’ll see an option to grant or revoke access to individuals.
• Add the Representative’s Name: Enter their details (BN or personal identification) and select the level of access you wish to grant—such as filing returns or full access.

Understanding Authorization Levels and Permissions

The CRA offers different levels of access for representatives. Granting the right level is important — too little and your representative cannot do their job; too much and you expose your account to unnecessary risk.

Level 1 Security (Basic Access):

• View general account information
• Check filing status and payment history
• View correspondence from the CRA
• Best for representatives who need to monitor your account but don't file on your behalf

Level 2 Security (Full Access):

• Everything in Level 1
• File T3010 returns and other forms
• Make changes to your account
• Communicate with the CRA on your behalf
• Respond to audits and compliance reviews
• Best for accountants, lawyers, and financial professionals who actively manage your CRA obligations

Authorization Types:

One-Time Authorization: Good for single tasks like filing a specific return or responding to one CRA letter. This authorization expires automatically once the task is complete or after a set period.

Ongoing Authorization: Remains active until you revoke it. Best for representatives who handle your CRA matters regularly, like your accountant or charity lawyer.

Group Authorization: If your accounting firm or law firm has multiple staff members who may need to access your account, you can authorize the firm as a group. Any employee with the firm's RepID can then access your account based on the permissions you've set. This is more efficient than authorizing each individual person.

What Can a Representative Actually Do on Your Charity's CRA Account?

One of the most common questions charity directors ask is exactly what their accountant or lawyer can see and do once they've been authorized. Here is a clear breakdown.

A representative with Level 2 access can:

• View your full T3010 filing history and account balances
• File new T3010 returns and amend previous filings
• Update your charity's registered address and director information
• Respond to CRA audit letters and compliance reviews
• Access your payment history and outstanding balances
• View and download CRA correspondence sent to your account

A representative cannot:

• Change your Business Number or legal charity name without additional CRA processes
• Access CRA programs outside the scope of what you have authorized
• Act on your behalf after you have revoked their authorization — access ends immediately online

If you authorize a firm rather than an individual, any staff member at that firm can act under the firm's RepID — but only within the permission level you have set. This is why reviewing your authorized representatives list in My Business Account regularly matters, especially when your service providers have staff changes.

Not sure whether to bring in outside help for CRA management? Read our guide on outsourcing bookkeeping for your charity.

Using Form RC59 for Paper Authorization — What's Still Valid in 2026

Important 2026 Update: As of April 1, 2026, the CRA Charities Directorate no longer accepts documents by fax. This directly affects RC59 paper authorization submissions. Mailing RC59 by post remains available in limited circumstances, but it is significantly slower than online authorization and should be avoided wherever possible. Online authorization through My Business Account is the CRA's recommended method and takes effect immediately.

When RC59 by Mail May Still Apply:

• Your representative is unable to set up a CRA My Account for technical or access reasons
• You require a paper record for internal governance documentation
• You are authorizing access for multiple CRA program accounts at once and prefer a single consolidated form

How to Submit RC59 in 2026:

1. Download Form RC59 from the CRA website
2. Complete Part 1 with your charity's Business Number and legal name
3. Complete Part 2 with your representative's information and RepID
4. Select the authorization levels and specific permissions in Part 3
5. Sign and date the form; have your representative countersign their section
6. Mail the completed form to your CRA tax centre — do not fax, as fax is no longer accepted

Processing Times: Mail-based RC59 authorizations typically take four to six weeks to process. You will receive confirmation by mail once the authorization is active. For most charities, RC59 by mail should be a last resort only. Online authorization is immediate, more secure, and the method CRA actively encourages.

Security Considerations

While the Represent a Client service simplifies managing CRA compliance, it’s important to remain cautious. Only trusted individuals or firms should be granted access to your charity’s account to prevent unauthorized use.
Troubleshooting Common IssuesSome charities may face challenges during the setup process. Here are common issues and solutions:

• Lost Access Code: If you can’t find your Web Access Code, contact CRA to get a replacement.
• Login Difficulties: Ensure you’re using the correct login credentials and that your charity's information is up to date.
• Unauthorized Representative: Always double-check before authorizing third-party access to ensure security.

Getting Help: CRA's Digital Concierge for Charities

If your charity is struggling to set up Represent a Client or navigate My Business Account, the CRA offers direct one-on-one support through its Digital Concierge service. The Charities Directorate provides tools to assist charities directly with the digital onboarding process, including live phone support and scheduled webinars. The Charities Directorate client service team is reachable at 1-800-267-2384, Monday to Friday, 8 a.m. to 5 p.m. Eastern time.

CRA has also been running free webinars specifically on accessing and using its digital services — these are offered in both English and French and are available to any registered charity that needs help making the switch.

For a step-by-step walkthrough of how the Digital Concierge works and how to use it alongside your CRA account setup, see our dedicated guide: CRA Digital Concierge: Support for Charity Online Filing.

How to Revoke or Modify Representative Access

Circumstances change, and you may need to revoke or modify access for your representatives.

When to Revoke Access:

• Your accountant or lawyer no longer works with your charity
• A staff member leaves your organization
• You're switching service providers
• You're restructuring your charity's operations
• You suspect unauthorized use of your account
• The representative's services are no longer needed

How to Revoke Access Online:

1. Log into your My Business Account
2. Go to "Represent a Client"
3. Select "Manage Authorizations"
4. Find the representative you want to remove
5. Click "Revoke Authorization"
6. Confirm your decision

The representative will lose access immediately. They'll receive a notification that their authorization has been revoked.

How to Modify Permission Levels:You can't directly modify an existing authorization. Instead, you need to:

1. Revoke the current authorization
2. Create a new authorization with the updated permissions
3. The representative must accept the new authorization

Timeline for Changes:

• Online revocations: Immediate
• Paper revocations (RC59): 2-3 weeks to process
• New authorizations: The representative has 60 days to accept

Important Note:Always notify your representative before revoking their access. This maintains a professional relationship and prevents confusion if they try to access your account for legitimate reasons.

Common Mistakes Charities Make with Represent a Client

Avoid these frequent errors to keep your CRA account secure and compliant:

Mistake 1: Authorizing Too Many People Some charities grant access to multiple board members, staff, and service providers. This increases security risks and makes it harder to track who's accessing your account. Only authorize people who actively need to manage CRA matters for your charity.

Mistake 2: Not Updating Access When Staff Changes When an employee leaves, bookkeeper retires, or you switch accounting firms, immediately revoke their access. Leaving old authorizations active is a security risk and could lead to unauthorized filings or information disclosure.

Mistake 3: Granting Full Access When Read-Only Would Suffice Not everyone needs Level 2 access. If someone only needs to check your filing status or review correspondence, grant them Level 1 access instead. Save Level 2 access for people who actually file returns and communicate with the CRA on your behalf.

Mistake 4: Forgetting to Revoke Access for Former Board Members Board turnover is common in charities, but many forget to revoke CRA access when directors leave. This can lead to former board members accessing sensitive financial information they no longer have the right to see.

Mistake 5: Using Personal Login Instead of Representative Authorization Some charities share their My Business Account password with their accountant instead of properly authorizing them as a representative. This violates CRA security protocols and makes it impossible to track who's accessing your account. Always use the Represent a Client service instead of sharing passwords.

Mistake 6: Not Keeping Records of Who's Authorized Maintain a log of all authorized representatives, their permission levels, and the dates of authorization. This helps during board transitions and CRA audits. Review this list quarterly and update it as needed.

The Benefits of Using Represent a Client for Charities

Using the CRA’s Represent a Client platform offers several benefits to Canadian charities:

• Efficiency: Authorized representatives can easily access and file necessary tax documents, saving time.
• Transparency: The CRA's system provides clear records of your charity’s compliance status.
• Streamlined Updates: Changes in leadership or location can be easily reported to the CRA.
• Safe, Controlled Access: The charity can control who has access and to what extent, ensuring sensitive information is handled responsibly.
  Setting up your charity’s access to CRA services through Represent a Client is an important step toward maintaining compliance in Canada. By following these steps and ensuring authorized representatives are properly added, you can streamline your charity’s tax filings and communications with the CRA.

Need Help Managing CRA Access for Your Charity?

Setting up CRA's Represent a Client correctly protects your charity's compliance standing and ensures the right people have the right level of access. Whether your charity is facing a CRA audit, needs help filing T3010 returns, or wants a charity lawyer to manage CRA communications on your behalf, B.I.G. Charity Law Group can help.

Contact us at dov.goldberg@charitylawgroup.ca, call 416-488-5888, or visit CharityLawGroup.ca to book a consultation.

Frequently Asked Questions

What is CRA's Represent a Client service for charities?

CRA's Represent a Client is a free online portal that allows Canadian charities to authorize third parties — such as accountants, lawyers, or staff members — to access their CRA accounts, file T3010 returns, respond to audits, and communicate with the Charities Directorate on the charity's behalf. Authorization is managed through My Business Account and takes effect immediately when completed online.

How do I authorize a representative for my charity on CRA?

Log into your charity's My Business Account, navigate to Represent a Client, and select "Add or Modify Client Access." Enter your representative's RepID or group ID, choose the appropriate authorization level (Level 1 for read-only access, Level 2 for full filing and communication access), and confirm. Your representative has 60 days to accept the authorization before it expires.

Can a charity authorize a law firm or accounting firm instead of an individual?

Yes. You can authorize a firm as a group using the firm's RepID. Any staff member at the firm can then act under that group authorization within the permission level you have set. This is more efficient than authorizing individual employees, particularly for firms with multiple staff members who may need account access.

What is the difference between Level 1 and Level 2 CRA representative access?

Level 1 (Basic Access) allows a representative to view account information, check filing status, and read CRA correspondence — but not file or make changes. Level 2 (Full Access) includes everything in Level 1 plus the ability to file T3010 returns, update account information, respond to CRA audits, and communicate with the CRA on your charity's behalf. Grant Level 2 only to representatives who actively manage your CRA obligations.

Can I still fax documents to the CRA Charities Directorate?

No. As of April 1, 2026, the CRA Charities Directorate no longer accepts documents by fax. All filings, T3010 returns, supporting documentation, and written inquiries must now be submitted through your CRA online account via My Business Account or Represent a Client.

How do I revoke a representative's CRA access for my charity?

Log into My Business Account, go to Represent a Client, and select "Manage Authorizations." Find the representative and click "Revoke Authorization." Access is removed immediately when done online. Always notify your representative before revoking to avoid confusion. If the original authorization was set up via a paper RC59 form, a revocation processed by mail can take two to three weeks.

What happens if my charity doesn't set up Represent a Client?

Without digital access through Represent a Client or My Business Account, your charity risks missing critical CRA correspondence including audit notices and compliance letters, being unable to file T3010 returns online, and having no mechanism for authorized representatives to manage CRA matters on your behalf — all of which can jeopardize your charity's registered status. As of April 1, 2026, there is no longer a fax fallback, making digital setup the only viable path for ongoing CRA compliance.

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