• Step 1: Update director and officer information
• Step 2A: Access My Business Account
• Step 3: Authorize a representative

• Step 1: Update director and officer information
• Step 2B: Update residency information
• Step 3: Authorize a representative

• Step 1: Update director and officer information
• Step 2A: Access My Business Account
• Step 3: Authorize a representative

• Step 1: Update director and officer information
• Step 2B: Update residency information
• Step 3: Authorize a representative

Before contacting the CRA, update the corporation's director and officer information with the appropriate federal, provincial, territorial, or foreign corporate registry.

Some registries automatically share updates with the CRA. If they do not, you will need to provide the information directly to the CRA.

Allow 24 to 48 hours for the CRA to receive updates from corporate registries that share information directly with the CRA.

You must send director updates directly to the CRA if the corporation is registered in:

• Quebec
• Newfoundland and Labrador
• Northwest Territories
• Yukon
• Nunavut
• A corporate registry outside of Canada

The CRA may verify submitted information with the corporate registry.

Include all of the following information:

Basic Business Information

• Business number (BN)
• Legal business name

Director or Officer information

• Full name – as it appears on the Articles or Certificate of Incorporation
• Social Insurance Number (SIN) – for Canadian resident directors and officers
• Residency Status – for non-resident directors and officers
• Telephone number
• Fax number (if the business has one)

Information about the individual making the request

The request must be made by:

• a director
• an officer, or
• an authorized representative (Level 2 or 3) already listed on the account

The request must include the requestor’s:

• Full name
• Telephone number
• Signature and date

Include one official document confirming the update such as:

• Articles or Certificate of Incorporation (showing current directors/officers)
• Articles or Certificate of Amalgamation
• Certificate of Incumbency (must include an official stamp or seal)
• Articles of Amendment
• Notice of Change of Directors
• Board of Directors resolution
• Director or Officer Register
• Signed and dated annual meeting minutes
• Court order
• Signed and dated letter of resignation

The CRA may verify the information with the applicable corporate registry.

Option 1: Online (recommended)

Use the “Submit documents” service in Represent a Client.

Note: Anyone with access to Represent a Client can send documents to the CRA using the instructions below.

Online submission steps:

1. Register or sign in to CRA account
2. From the Welcome page, select your Representative account to go to Represent a Client
3. From the left-hand navigation menu, select Submit documents
4. Under Select client type,
   
   1. select Update to owner/legal representative/executor/trustee as the type of account you are submitting documents to
   2. Answer No to “Do you have a case or reference number?”
   3. Under Topic, select Add or modify a business owner/director
   4. Enter the 9-digit business number in the Business number (9 digits) field
5. Under Attachments, select + Upload files to attach your documents, then select Next
6. Review the information provided and select Submit

Processing time: Generally within two weeks.

Option 2: Fax or Mail

For fax and mail options, the contact information you use depends on whether the corporation is a Canadian corporation or a non-resident corporation.

Processing time: Generally within 30 days

• Select Submit and your BN will be added to your CRA account if your information matches CRA records.

• Answer Yes or No to the question “Have you filed a GST/HST return or a T2 Corporation income tax return?” Then select Submit.
  • If Yes, enter the requested information from your assessed return
  • Important: If you select No, you can only link your SIN if your BN was registered within the last 28 days

If your information matches CRA records your SIN will be linked to your BN and your BN will be added to your CRA account.

Submit a signed request using one of the methods described under Step 1: Submit the information to the CRA.

The request must be signed by the director or officer whose SIN is being added to the BN.

Once the SIN has been linked to the BN, the director or officer can add the BN to their CRA account by following the steps above.

Option 1: By phone

Contact the Business Enquires line at 1-800-959-5525

Option 2: By fax

Fax the request to the corporation’s tax centre:

From Canada or the United States:

• Prince Edward Island Tax Centre: 1-833-724-7237
• Sudbury Tax Centre: 1-855-276-1529

From outside Canada or the United States:

• Prince Edward Island Tax Centre: 902-724-7237
• Sudbury Tax Centre: 705-671-3994

Option 3: By mail

Mail the request to the corporation’s CRA Tax Centre.

Option 1: By phone

Contact the Non-resident Enquires line at:

• Toll free (Canada/United States): 1-866-453-0452
• Outside Canada/U.S. call collect: 1-613-221-3039

Option 2: Submit by fax or eFax

• Non-Resident Registration and Security
  Atlantic Tax Centre: 519-971-2011

Option 3: Submit by mail

• Non-Resident Registration and Security
  Atlantic Tax Centre
  275 Pope Rd
  Summerside PE C1N 6A2

Option 1: Authorize a representative using My Business Account (fastest)

To authorize a representative through My Business Account, you will need the representative’s RepID, GroupID, or BN.

1. Sign into your CRA account
2. From the "Welcome" page, select your Business account to access My Business Account
3. Select Profile from the left-side menu
4. Select Add in the "Authorized representatives" section
5. Read the "Before you begin" information and select Start
6. Enter and confirm the required information

Once authorized, the representative can access the business account through Represent a Client.

Option 2: Representative initiates authorization

Third-party representatives can request authorization through:

• Represent a Client
• The Business Consent Service in certified tax software (EFILE)

These requests are not active until confirmed by a director, officer, or delegated authority in My Business Account.

For more information about Represent a Client and how to access it, see About Represent a Client – CRA account help

Most non-resident directors and officers do not have a Social Insurance Number (SIN), Temporary Tax Number (TTN), or Individual Tax Number (ITN). As a result, they generally cannot register for a CRA account or access CRA online services.

Option 1: Authorize a representative using form AUT-01 (Offline access)

Non-resident directors and officers who cannot access CRA online services may authorize a representative by completing Form AUT-01, Authorize a Representative for Offline Access.

Requirements:

• A separate AUT-01 form is required for each representative.
• The form must be signed by a director, officer, or delegated authority of the corporation.
• The form must be sent to the appropriate CRA tax centre listed on the form within six months of the signature date.

Option 2: Representative initiates authorization (Online access)

If no director or officer can access My Business Account, a third-party representative can still request authorization through Represent a Client.

In these situations, the Confirm my Representative service is not available because:

• all directors and officers are non-residents of Canada; and
• no delegated authority is on file.

For more information, go to Exclusions to the Confirm my Representative service

The representative must:

• Submit the authorization request through Represent a Client to generate a certification page.
• Have the director or officer sign the certification page.
• Upload the signed certification page using the Submit button in the Pending authorization requests table.

Processing time: Generally within five business days.

The CRA may contact the business by telephone to verify the authorization request, even when all required information has been provided.