Updated Checked by the Tax-Services.ca editorial team How we check
A tax agent, in the sense most people mean, is someone you authorize to deal with the CRA for you. That takes a few clicks in your CRA account or a signed Form AUT-01, and you decide whether they see your information only or can also make certain changes. We’re assuming that meaning here, since “tax agent near me” could also mean a preparer or a collector.
What can a tax agent do once I authorize them?
The level you choose sets the limits. Level 1 gives access to information only. Level 2 gives access to information and lets them make certain account changes.
Through the CRA’s Represent a Client service, an agent can look up your account, and view the notices of assessment and reassessment issued to you. What else they see follows the level you picked, and the CRA keeps a list of services for representatives of individuals if you want the detail.
Which level should you pick?
If you only want someone to find out why a refund is late, level 1 is enough. Level 2 is for the person who will actually correct things. Most people don’t need it on day one.
The CRA’s own page on representatives notes that when someone signs in on another person’s behalf, they must use Represent a Client in their own CRA account. In plain terms, nobody should be typing in your password.
Take Leo in Calgary, whose sister is good with paperwork. Leo adds her as a level 1 representative so she can see why his refund is slow. She reads the account, tells him a slip is missing, and that’s the end of it. If she needs to change his address later, he can move her up to level 2 then, not before.
How do I authorize a representative with the CRA?
| Way to authorize | How it works |
|---|---|
| Your CRA account | Sign in, choose your individual account, open Profile and add an authorized representative |
| Form AUT-01 | Gives offline access, meaning by phone, mail, fax and in person |
| Agent sends a request | They ask through Represent a Client and you confirm or deny in your account |
| Notice of assessment details | An agent can get instant access with information from a notice issued at least six months ago |
One change trips up tax agents used to the old way. From July 15, 2025, they can’t request authorization for individual clients through EFILE. It all goes through Represent a Client now.
If your agent asks for your sign-in details instead of using these routes, say no. The routes exist so that you never have to hand over a password.
What is a tax agent responsible for?
The CRA sets out terms for authorized representatives. They must act in the interest of the people they represent, keep information confidential and follow tax law. They can’t pass on what the CRA tells them without your consent.
The CRA also warns that a representative who gives incorrect information can face third-party penalties, and it can suspend or revoke a representative’s privileges if the terms are broken. That protects you a little. It doesn’t change the fact that the return is yours.
A worked example, from the first call to the last
Say you earn $60,000 in Alberta and someone tells you the tax on your return will be around $12,000. Does that sound right? The income tax calculator gives $7,969.60 of federal and Alberta income tax, an average rate of 13.3%, with $4,339.75 more going to CPP and EI. So $12,000 is roughly the sum of both, and a fair answer would explain which one it means.
That’s the value of a quick check, because once you’ve authorized someone to speak for you, you’ll want to know the order of magnitude of what they’re telling you, and the calculator gives it in about ten seconds.
If the CRA asks you for instalments, the tax installments calculator shows a plan, and the self-employed tax calculator helps if the income comes from your own work. Note that the self-employed tool applies deductions to income tax only, not to CPP, and leaves out EI.
What if the CRA letter is the reason you want an agent?
Don’t panic, and don’t let the deadline in the letter slide while you look for help. Most letters ask for a document or an explanation, and a representative can handle that once you’ve authorized them. Our guide to dealing with the CRA covers letters, audits and payments in more depth. Keep a copy of everything you send back.
How do you end or change a tax agent’s authorization?
The CRA says a representative’s access stays in place until you or they cancel it, or until it expires, if an expiry date was included in the authorization request. In your CRA account, open Profile and look under Authorized representative(s). You can view your representatives there, pick one and view, change or delete the authorization, and see the online transactions that representative made on your account. A separate list shows representatives whose authorization was deleted or has expired.
Access does not end when the CRA is told of your death, unless the representative was your legal representative. That is a reason to review the list now and then instead of leaving an old authorization in place.
Form AUT-01 works differently. It gives offline access only, by phone, mail, fax and in person, and it does not give online access to your account. You fill in and sign a separate form for each representative, and the CRA must receive it at the tax centre listed on the form within six months of the date you signed it.
An agent who wants to request authorization online needs a RepID to use Represent a Client. You then confirm or deny the request in your account under Confirm pending authorizations.
What couldn’t we confirm?
The CRA pages we read explain how long access lasts and how to cancel it, which is covered above. They don’t say how a representative handles a particular case, so ask the CRA about anything that is specific to you.
We also can’t tell you what an agent charges, or whether a named firm is good. The CRA’s tax preparer directory is a starting point for finding one, and a written fee before any work begins is a fair thing to ask for.
Sources, and how we checked them
Authorization levels, forms and the July 2025 change come from Canada Revenue Agency pages read in 2026. The tax figures come from our calculator using 2026 federal and Alberta rates, on employment income only.
Frequently asked questions
What is a tax agent in Canada?
In this guide it means someone you authorize to deal with the CRA for you. Other people use the term for a preparer or a collector.
How do I authorize a tax agent?
Add them in your CRA account under Profile, fill in Form AUT-01 for offline access, or confirm a request they send through Represent a Client.
What is the difference between level 1 and level 2?
Level 1 lets them see your information only. Level 2 also lets them make certain account changes.
Can my agent get access straight away?
The CRA says yes when they have information from a notice of assessment issued at least six months ago.
How do I end an authorization?
Open Profile in your CRA account, select the representative and delete the authorization. Access otherwise lasts until you or the agent cancel it or it expires.
- How Canadian income tax works: brackets and credits
How federal and provincial Canadian income tax stack up, what marginal and average rates mean, and how credits and deductions change your bill