Before You Approve CRA EFILE Authorization: What Should You Check?

“CRA EFILE authorization” usually refers to giving a tax preparer or representative permission to access information connected with your CRA account. Before approving a request, confirm who is asking, which account is involved, what the access is for, and whether the correct CRA process is being used.

Authorization and EFILE are not the same thing. Authorization gives a representative approved access, while EFILE is the electronic service eligible tax preparers use to submit certain returns. The right process also depends on whether you are an individual taxpayer or representing a business.

What “CRA EFILE authorization” usually means

CRA’s current language centres on authorizing a representative or giving a tax preparer access. A representative may need access to review tax information, respond to CRA matters, or prepare work on your behalf. The request should identify the relevant account and the work involved.

EFILE is different. CRA describes EFILE as a service that allows certified tax preparation providers to electronically file eligible income tax and benefit returns using certified software. Authorization concerns access, while EFILE concerns an electronic filing channel. Review how EFILE works before assuming one automatically includes the other.

Authorization gives access, but it does not automatically file your return

Approving a representative’s request is not the same as approving the final contents of a tax return. A preparer may use authorized access to obtain information or manage a CRA matter, but you should establish who prepares the return, who reviews it, and who submits it.

Ask whether the preparer is handling a personal or corporate return, whether electronic filing is available, and what confirmation you will receive after submission. An authorization notification is not proof that CRA has accepted a return or that a refund is guaranteed.

Individual and business CRA authorization use different processes

The route depends on the type of CRA account involved. CRA changed the process for individual clients on July 15, 2025. That change did not apply to business clients.

For individual clients, representatives can no longer use EFILE’s former Authorize a Representative service and must use Represent a Client instead. Business clients can use CRA’s business-account confirmation process to manage pending requests. Review CRA’s digital services for tax preparers before approving a request.

For individual taxpayers: use the current authorization route

If you are authorizing someone to work on your personal tax account, expect the request to follow the Represent a Client process. Be cautious if someone says an individual authorization must be completed through the former EFILE Authorize a Representative service.

Sign in through your normal CRA account access and compare the request with your arrangement. Check the representative’s name, the nature of the tax work, and whether you expected the request. You can also review CRA My Account and authorization considerations while gathering slips, receipts, and records.

For businesses: confirm requests through My Business Account

Business owners should treat a pending authorization as a business-account decision, not simply as a routine tax-season notification. CRA says business clients can use Confirm my Representative in My Business Account to confirm or deny requests and manage representative authorizations.

Confirm that you are viewing the correct business account and that the request matches the entity and work discussed. If the business has multiple CRA program accounts, clarify which account or matter the representative needs to handle. Keep a copy of the request and your decision.

Five checks to complete before approving access

1. Verify who is requesting access

Match the representative’s name or firm with the accountant or tax preparer you contacted. If the request is unexpected, pause and contact the professional through a trusted channel rather than replying only to the notification.

2. Verify the account and purpose

Confirm whether the request concerns a personal or business account. Identify the purpose, such as preparing a return, completing corporate tax work, responding to a CRA notice, or handling another specific matter. A vague explanation is a reason to ask questions before approving.

3. Verify the requested access and your ongoing control

Read the authorization details instead of assuming every request provides the same access. Confirm the account covered, requested actions, and consistency with the agreed scope. Keep a record of the approval date, representative, and purpose. CRA’s authorization tools allow account holders to review and manage authorizations.

4. Confirm who prepares and submits the return

Ask: Who prepares the return? Who reviews it with me? Who submits it? How will I receive confirmation and final documents?

This separates access from filing responsibility. Ask whether an eligible return will be submitted through EFILE, whether you must review it first, and how CRA notices will be handled.

5. Keep approval and filing records

Save the authorization notification, communications with the preparer, documents supplied, submission confirmation, final return, and CRA correspondence. Good records show what you authorized and help distinguish account access from a completed filing.

CRA authorization checklist before you confirm

• I recognize the representative or firm and independently verified the request.
• I confirmed whether it concerns my personal account or a specific business account.
• I understand the purpose and scope of access.
• I know who prepares, reviews, and submits the return.
• I am using the correct CRA route for the account type.
• I saved the authorization details and know how to manage access later.

When professional tax filing support may help

Professional help can be useful when your return involves personal and corporate filings, unfamiliar CRA correspondence, incomplete records, or questions about organizing information before access is granted.

Conclusion: approve CRA access only after the details match your needs

The safest approach is to ask whether this identified representative should receive access to this CRA account for this specific purpose. Verify the person, account type, authorization route, requested access, and filing responsibility before confirming.

Authorization does not by itself prepare or submit a return. Use the current route for individual authorizations, use the appropriate business-account tools for business requests, and retain records of both authorization and filing.

For personal or corporate tax preparation and CRA-compliance support, contact Verma Accounting & Financial Services to discuss your situation.

Verma Accounting & Financial Services provides personal and corporate tax preparation, CRA-compliance support, bookkeeping, payroll, and business registration services for clients across Ontario and Canada. Its service offering includes personal income tax returns and CRA compliance support, with secure cloud-based systems for organized records and collaboration.