CRA has published a newer version of Form AUT-01 Authorize a Representative for Offline Access in late December 2020.  The Form AUT-01 can be used by an individual or business (such as a registered charity) who wishes to authorize a representative to communicate on its behalf with the CRA using only offline access (i.e. by phone, fax, mail and in-person) for several types of accounts.

 

There are no significant changes to the previous form.  The headings of Options 1 and 2 in Section 3 (Type of Access) is slightly different but the description and meaning are the same.

 

Often, registered charities may submit this form to CRA to authorize their accountants or legal counsel.

 

For registered charities, it is important to note that the Form must be signed by a director, officer, trustee or authorized representative of the charity who is currently listed with CRA.  Otherwise, CRA will not accept the form.

 

You can access the Form AUT-01 here or visit the following website:  https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/aut-01.html

Why is the AUT-01 important?  If you are a senior staff person of a charity or a professional advisor working with the charity and you ever need to communicate with CRA you will find that CRA will not be prepared to speak to you unless you are authorized.  It is best to arrange with CRA who is authorized, beyond the board, and who is not authorized to speak to them.  Preferably this is done long before you need to communicate with CRA.

Many charities are moving to the CRA My Business Account system which uses a different method for authorization.