An Authorized Representative in the context of the Canada
Revenue Agency (CRA) is an individual or entity authorized by a taxpayer to act
on their behalf in various tax-related matters. This authorization allows the
representative to interact with the CRA, access the taxpayer's tax information,
and perform tasks on their behalf. Authorized Representatives play a crucial
role in helping taxpayers manage their tax affairs efficiently and accurately.
The scope of an Authorized Representative's responsibilities
can vary, but it typically includes tasks such as filing tax returns, making
inquiries, responding to notices or audits, and seeking information about the
taxpayer's account. The authorization can be specific to a particular tax
matter or cover a broader range of tax-related activities.