Example 1 – Level 3 with access to the entire business number

Mei is the tax manager for Multinational Corp Inc. (MCI). She is responsible for all corporate income tax reporting in Canada. MCI's board of directors want her to have access to view and update online information for all programs. They also want her to have delegated authority to give employees or external accountants access to the company's Canada Revenue Agency (CRA) information.

Mei's level and scope of authorization:

• Level 3, delegated authority, view and update information (requires a RepID)
• Delegated access with the ability to view and update information for the entire business number and all program accounts

Example 2 – Level 2 with access to a specific program

The CRA selected Multinational Corp Inc. (MCI) for a corporate income tax audit. MCI has a team of four members who will work with the CRA auditors. The team does not need access to the company's GST/HST account or payroll account information, since that information is not required for an income tax audit.

MCI must give the team access to the corporation income tax (RC) program accounts so it can answer the CRA's audit enquiries and send requested documents as needed. MCI decides to create a GroupID with level 2 authorization to allow the team to send documents to the CRA. All four team members will have to register for a RepID before the group administrator can assign their level of authorization.

The four team members under the GroupID will have the following level and scope of authorization:

• Level 2, view and update information
• View and update access for a specific program: all RC accounts

Example 3 – Level 1 with access to a specific program account

Mohammed started working in the payroll department at Multinational Corp Inc. (MCI). The company has two payroll deductions (RP) program accounts: 12345 6789 RP0001 is for executive pay and 12345 6789 RP0002 is for non-executive pay. Mohammed's job is to make sure MCI's payroll remittances are calculated correctly for non-executive pay. Mohammed should be limited to view only access to program account 12345 6789 RP0002.

When Mohammed finds a calculation error in the non-executive pay account, he is unable to fix the error himself. He has to report the error to Chris, his payroll department manager, who has access to fix the error.

Mohammed's level and scope of authorization:

• Level 1, view information only
• View access only to a specific program account: 12345 6789 RP0002

Chris' level and scope of authorization:

• Level 2, view and update information
• View and update access to a specific program: all RP accounts

Example 4 – Level 1 versus level 2 authorization

Pat works in the accounting department of Multinational Corp Inc. (MCI). Pat makes sure MCI's payments are credited to the right program accounts. This includes checking monthly remittances for GST/HST, payroll deductions, and corporate tax instalments.

Pat finds an error, but cannot fix it since he only has access to view the information. He has to tell Fatima, the manager of the accounting department. Fatima can fix the error because she has access to update information.

Pat's level and scope of authorization:

• Level 1, view information only
• View access to the entire business number and all program accounts

Fatima's level and scope of authorization:

• Level 2, view and update information
• View and update access to the entire business number and all program accounts