CRA Business Consent Form RC59 (Canada)

A CRA Business Consent Form RC59 in Canada records a person’s informed consent to a specified activity or use of information, governed primarily by PIPEDA and provincial privacy legislation.

The RC59 operates within the CRA's Represent a Client framework, established under section 241 of the Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)) and section 295 of the Excise Tax Act (R.S.C., 1985, c. E-15), which govern the confidentiality of taxpayer information. These provisions prohibit CRA officers from disclosing taxpayer information to any person other than the taxpayer or an authorized representative. An RC59 authorization on file with the CRA is the mechanism that allows the CRA to treat a named representative as authorized to access account information and act on the business's behalf.

The RC59 connects to the Business Number (BN) — the unique 9-digit identifier assigned by the CRA to each business under the Business Number system established under the Canada Revenue Agency Act (S.C. 1999, c. 17). The BN is the root identifier for all of a business's CRA program accounts, which include the Corporate Income Tax account (RC), GST/HST account (RT), Payroll Deductions account (RP), Import/Export account (RM), Information Returns account (RZ), and Registered Charity account (RR). An RC59 authorization can cover all program accounts under a BN or specific accounts only, and can specify view-only access (Level 1) or full representation access (Level 2).

The CRA's My Business Account portal — accessible at canada.ca — provides the primary digital interface through which RC59 authorizations are established and managed. Businesses with a My Business Account profile can add, modify, or cancel representative authorizations electronically in real time, without submitting a paper form. Representatives registered with the CRA's Represent a Client service can request authorization from a business through the portal, and the business owner approves or denies the request by logging into My Business Account. The electronic authorization takes effect immediately upon the business owner's approval.

The RC59 replaced earlier paper-based authorization forms and is now the standard mechanism for delegating CRA account access to third-party representatives. Law firms and accounting firms in Canada that represent multiple businesses with CRA matters — including audits under Section 231.1 of the Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)), objections under Section 165 of the Income Tax Act, and appeals to the Tax Court of Canada under the Tax Court of Canada Act (R.S.C. 1985, c. T-2) — rely on RC59 authorizations to access their clients' accounts through the CRA's Represent a Client portal. Chartered Professional Accountants regulated by CPA Canada and the provincial CPA bodies (CPA Ontario, CPA BC, CPA Alberta, CPA Quebec) are the primary users of the RC59 system. Section 241 of the Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)) and Section 295 of the Excise Tax Act (R.S.C., 1985, c. E-15) govern confidentiality of taxpayer information. The Personal Information Protection and Electronic Documents Act (PIPEDA, S.C. 2000, c. 5) and the Privacy Act (R.S.C. 1985, c. P-21) govern how the CRA handles taxpayer information disclosed under an RC59 authorization. The Office of the Privacy Commissioner of Canada (OPC) has oversight authority over CRA privacy practices. The Canada Revenue Agency Act (S.C. 1999, c. 17) establishes the CRA's mandate and governance structure. Forms-legal.com provides this CRA Business Consent Form RC59 (Canada) template covering the mandatory elements under Section 241 of the Income Tax Act and Section 295 of the Excise Tax Act.

A CRA Business Consent Form RC59 is needed whenever a Canadian business engages an accountant, bookkeeper, tax preparer, payroll administrator, or other professional to handle CRA matters on its behalf and requires that person to have online access to the business's CRA accounts.

Small and medium-sized businesses that engage a Chartered Professional Accountant (CPA) regulated by CPA Canada or a provincial CPA body — CPA Ontario, CPA BC, CPA Alberta — to prepare and file their T2 Corporation Income Tax Return, GST/HST returns, and T4 payroll information returns need an RC59 to authorize the CPA to access My Business Account, view account balances and notices of assessment, and respond to CRA correspondence without the business owner being available at every interaction.

Businesses undergoing a CRA audit — income tax audit, GST/HST audit, or payroll audit conducted by a CRA auditor under section 231.1 of the Income Tax Act — need an RC59 authorization for their accountant or tax lawyer to receive information from the CRA auditor, review proposed adjustments, and participate in the audit process. Without an RC59, the CRA auditor can only communicate with the business owner directly, which is impractical for many businesses.

Businesses filing a Notice of Objection under section 165 of the Income Tax Act or section 301 of the Excise Tax Act — challenging a CRA reassessment or disputed tax determination — need an RC59 authorization for their tax counsel or advisor to represent the business before the CRA's Appeals Division. The RC59 allows the representative to correspond with the Appeals Officer, submit documentation, and negotiate settlement of the disputed amount on the business's behalf.

Payroll service providers — including ADP Canada, Ceridian, and other payroll bureaus — that remit CPP contributions, EI premiums, and income tax deductions to the CRA on behalf of client businesses need RC59 authorizations covering the client's Payroll Deductions (RP) program account to access payroll account balances, confirm that remittances have been received, and resolve discrepancies with the CRA's records.

New businesses that engage a bookkeeper or accountant from the outset of operations should execute an RC59 as part of their initial CRA registration and setup process, simultaneously with registering for a Business Number, GST/HST program account under Section 240 of the Excise Tax Act (R.S.C., 1985, c. E-15), and payroll account under the Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)), to confirm the accountant has immediate access to all relevant accounts as the business begins operations. Section 241 of the Income Tax Act prohibits disclosure of confidential taxpayer information without authorization; Section 295 of the Excise Tax Act contains equivalent GST/HST confidentiality provisions. Section 165 of the Income Tax Act and Section 301 of the Excise Tax Act govern the formal objection process before the CRA's Appeals Division. Section 169 of the Excise Tax Act governs Input Tax Credit claims. The Canada Revenue Agency Act (S.C. 1999, c. 17) establishes CRA's administration mandate. The Tax Court of Canada Act (R.S.C. 1985, c. T-2) grants the Tax Court jurisdiction over tax appeals. Forms-legal.com provides this CRA Business Consent Form RC59 (Canada) template for authorizing representative access under the Income Tax Act and Excise Tax Act.

A complete Canadian CRA RC59 Business Consent Form contains specific sections that define the scope of the authorization, the representative's access level, and the program accounts covered.

The business identification section records the business's full legal name as registered with the CRA, the Business Number (BN, 9 digits), and the business's mailing address. The BN must exactly match the CRA's records to prevent processing errors. For corporations, the BN is the same as the corporation's CRA account number; for sole proprietors, the BN may differ from the individual's SIN-based income tax account.

The representative identification section identifies the person or firm being authorized, including their full legal name (for individuals) or firm name (for accounting or law firms), the representative's RepID (Representative Identification Number assigned by the CRA when registering with Represent a Client) or Group ID for firm-level access, and the representative's contact information. Using the RepID rather than just the name confirms the CRA system links the authorization to the correct registered representative.

The program account access section specifies which of the business's CRA program accounts the representative is authorized to access: the Corporate Income Tax account (RC), GST/HST account (RT), Payroll Deductions account (RP), Import/Export account (RM), Information Returns account (RZ — for T4 slips, T5 slips, T5018 subcontractor payments), and Registered Charity account (RR, if applicable). Businesses can restrict access to specific program accounts or grant root-level BN access covering all associated accounts.

The access level section specifies whether the representative receives Level 1 access (view only — can see account information and correspondence but cannot make changes or file returns) or Level 2 access (full online access — can file returns, submit documents, authorize changes to account information, and represent the business in CRA interactions). Most professional representatives require Level 2 access to perform their mandate.

The effective and expiry date section specifies the start date of the authorization — typically the date the form is signed — and, optionally, an expiry date after which the authorization automatically lapses. If no expiry date is specified, the authorization remains in effect indefinitely until actively cancelled by the business owner through My Business Account, by calling the CRA Business Enquiries line at 1-800-959-5525, or by submitting a new RC59 or RC321 cancellation.

The business owner's signature section requires the authorized signing officer of the business — a director, officer, or sole proprietor — to sign and date the form. For corporations incorporated under the Canada Business Corporations Act (R.S.C. 1985, c. C-44) or provincial Business Corporations Acts (such as the Ontario Business Corporations Act, R.S.O. 1990, c. B.16, or the British Columbia Business Corporations Act, S.B.C. 2002, c. 57), the signing officer should be a person whose authority to bind the corporation is confirmed by a corporate resolution or the corporation's articles and bylaws. Electronic authorization through My Business Account does not require a paper signature but requires the business owner to authenticate with their CRA user ID and password or through a banking institution's sign-in partner service (currently supported by most major Schedule I banks including RBC, TD, Scotiabank, BMO, and CIBC).

Security considerations are paramount for RC59 authorizations: the CRA's security protocols under Section 241 of the Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)) and the Privacy Act (R.S.C. 1985, c. P-21) restrict unauthorized disclosure of taxpayer information, and businesses should regularly audit their active authorizations through My Business Account. Section 295 of the Excise Tax Act (R.S.C., 1985, c. E-15) contains equivalent confidentiality protections for GST/HST account information. The Financial Consumer Agency of Canada (FCAC) and the Office of the Privacy Commissioner of Canada (OPC) provide additional oversight of digital financial services. Section 230 of the Income Tax Act requires employers to retain records for six years. Section 165 of the Income Tax Act and Section 301 of the Excise Tax Act govern objections to CRA assessments, with appeals to the Tax Court of Canada under the Tax Court of Canada Act (R.S.C. 1985, c. T-2). The Canada Business Corporations Act (R.S.C. 1985, c. C-44) and provincial Business Corporations Acts govern signing authority for corporate RC59 authorizations. The forms-legal.com CRA Business Consent Form RC59 (Canada) template covers the mandatory elements under Section 241 of the Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)) and Section 295 of the Excise Tax Act (R.S.C., 1985, c. E-15).