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Representatives

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Responsibilities of authorized representatives
Responsibilities of authorized representatives using Represent a Client.

How to use the service
Step-by-step instructions.

Services for representatives of individuals
List of services for representatives of individuals.

Services for representatives of businesses
List of services for representatives of businesses.

Events and seminars
Tax information videos, events, seminars, and tax preparation clinics.

Technical information
Technical publications related to excise, GST/HST, income tax, and more.

Services and resources
Other services and resources for representatives.

Tax professionals

What's new for tax professionals
Latest information for tax professionals.

Pamphlet RC4405, GST/HST Rulings
Rulings and interpretations for GST/HST.

Income tax rulings and interpretations
The CRA's interpretation of the Income Tax Act, the Income Tax Regulations and related statutes including Income Tax Conventions.

CPP/EI Rulings
Canada Pension Plan (CPP) and Employment Insurance (EI) Rulings.

E-services for tax preparers
The electronic services available for you and for your individual and business clients.

International Financial Reporting Standards (IFRS)
More information about strategic plan to adopt International Financial Reporting Standards (IFRSs) by publicly accountable enterprises in Canada.

Persons with disabilities
Important tax information for people with disabilities.