Terms and conditions of use for a CRA account
The Canada Revenue Agency (CRA) has a portal, CRA account, that provides access to My Account, My Business Account, and Represent a Client and the services within.
Once signed in, users can access My Account, My Business Account and Represent a Client, as well as all of the other services available in their CRA account in that same session.
- Compliance with the terms and conditions of use for your CRA account is necessary to use the portal. You may be prompted to accept those terms and conditions of use when accessing your CRA account.
- You can make a request to disable access to your CRA account by contacting the Canada Revenue Agency. Disabling access to your CRA account will prevent you from accessing My Account, My Business Account and Represent a Client. This can be reversed upon request.
On this page
Authentication
In return for the Canada Revenue Agency giving you access to CRA account (including My Account, My Business Account, My Trust Account and Represent a Client), you agree to abide by the following terms and conditions of use for this and all future uses of CRA account:
1. You agree to provide all of the requested information for the purposes of viewing and/or managing your personal income tax and benefit information, business information and client information.
2. You agree that any information you provide is true, accurate, and complete.
3. You understand and accept that you are at all times responsible for your sign-in information (that is, user ID/name, password, card number, security questions and answers, Personal Identification Number (PIN), passcode grid). This responsibility applies even if you change your sign-in information. This information must be kept confidential at all times and must not be shared with or disclosed to others.
4. If your sign-in information (that is, user ID/name, password, card number, security questions and answers, Personal Identification Number (PIN), passcode grid) are revealed or if you suspect that someone else has learned or obtained them, you are responsible for taking all necessary measures to ensure compliance with the terms and conditions you agreed to when you created your sign in information (either with the Canada Revenue Agency, any Government of Canada institution, or any Sign-In Partner). You must also advise the Canada Revenue Agency immediately.
5. You agree not to use your own or another individual's sign-in information for any illegal or improper purposes.
6. You agree when adding a telephone number for multi-factor authentication, to use only a telephone that belongs to you.
7. If you are unable to provide a telephone number, you are required to use another option for multi-factor authentication. When using a device (smart phone, tablet, etc.) for the authenticator app option, you agree to only use a device that belongs to you.
8. You agree that you will not use any script, robot, spider, web crawler, screen scraper, automated query program or other automated device or any manual process to monitor or copy the content contained in any online services. You agree that you will not use any device, software or routine to interfere or attempt to interfere with the proper working of the Canada Revenue Agency’s online services, and that you will not disturb the normal operation of such services. You agree that you will not take any action that imposes an excessive, unreasonable or disproportionately large load on our infrastructure. You agree not to use the services in a manner that harasses or may harass other parties, or that will or will have the potential to disrupt, undermine, corrupt, diminish or otherwise threaten or jeopardize the Canada Revenue Agency’s online services or their integrity.
9. The Canada Revenue Agency will monitor access to online services to ensure the services are being used responsibly and in accordance with these terms and conditions.
10. You understand and accept that the Canada Revenue Agency can suspend or revoke your access to CRA’s online services without notice under the following circumstances:
- We suspect unauthorized use of your personal or sign in information
- We suspect a fraudulent use of Interac® document verification service
- You fail to comply with any of the Terms and Conditions of Use and/or agreements in place with the Canada Revenue Agency
- As a security measure
- For operational reasons that is, including, but not limited to, the use of scripts, web crawlers or screen scrapers
- For administrative reasons
11. The Canada Revenue Agency has taken all reasonable steps to ensure the security of this web site. We have used sophisticated encryption technology and incorporated other procedures to protect your personal information at all times. However, the Internet is a public network and there is the remote possibility of data security violations. In the event of such occurrences, the Canada Revenue Agency is not responsible for any damages you may experience as a result.
12. Transactions that occur between users of the Canada Revenue Agency's online services and the Sign-In Partner service, and any Sign-In Partner are outside of the control of the Canada Revenue Agency. Such transactions are governed by terms and conditions and agreements in place between the user and the Sign-In Partner service and the user and any Sign-in Partner. This Agreement does not amend or modify any such terms and conditions.
13. Transactions that occur between users of a CRA account and provincial partner services are outside of the control of the Canada Revenue Agency. Such transactions are governed by terms and conditions and agreements in place between the user and the government of the province in question. This Agreement does not amend or modify any such terms and conditions.
14. Transactions that occur between users of a CRA account and the Interac corp. (Interac) website related to the use of Interac document verification service are outside of the control of the Canada Revenue Agency. Such transactions are governed by terms and conditions and agreements in place between the user and Interac. This Agreement does not amend or modify any such terms and conditions.
15. The Canada Revenue Agency is not liable for any inability to use the Canada Revenue Agency's online services because of issues with the availability of the Sign-in Partner or provincial partner services.
16. The Canada Revenue Agency is not liable to users of the Canada Revenue Agency’s online services for any damage caused or problems suffered, as a result of the transactions carried out using the Sign-in Partner or provincial partner credential or as a result of the transactions occurring between the users and Interac related to the use of Interac document verification service.
17. Without restricting the generality of the foregoing, the Canada Revenue Agency disclaims all liability for any claim in relation to:
- The availability or unavailability, for any reason , of the Internet, sign-in services, transfer links, telecommunications or other infrastructure systems
- Any illegal or fraudulent use of your sign-in information
- Any transfer of information to the Canada Revenue Agency
- The non-acceptance of information provided through your CRA account
- Any restriction, delay, malfunction, or unavailability of your CRA account
- The use of your sign in information in a foreign country where such use is prohibited by the laws of that country
18. These terms and conditions of use may be amended from time to time. When this occurs, you will be presented with the new version and asked to indicate your acceptance once again.
My Account
In return for the Canada Revenue Agency giving you access to My Account, you agree to abide by the following terms and conditions of use for this and all future uses of My Account:
1. You agree that you will not use any script, robot, spider, web crawler, screen scraper, automated query program or other automated device or any manual process to monitor or copy the content contained in any online services. You agree that you will not use any device, software or routine to interfere or attempt to interfere with the proper working of the Canada Revenue Agency’s online services, and that you will not disturb the normal operation of such services. You agree that you will not take any action that imposes an excessive, unreasonable or disproportionately large load on our infrastructure. You agree not to use the services in a manner that harasses or may harass other parties, or that will or will have the potential to disrupt, undermine, corrupt, diminish or otherwise threaten or jeopardize the Canada Revenue Agency’s online services or their integrity.
2. The Canada Revenue Agency will monitor access to My Account to ensure it is being used responsibly and in accordance with these terms and conditions.
3. You understand and accept that the Canada Revenue Agency can suspend or revoke your access to My Account without notice under the following circumstances:
- As a security measure
- For operational reasons that is, including, but not limited to, the use of scripts, web crawlers or screen scrapers
- For administrative reasons
4. Without restricting the generality of the foregoing, the Canada Revenue Agency disclaims all liability for any claim in relation to:
- The availability or unavailability, for any reason , of the Internet, sign in services, transfer links, telecommunications or other infrastructure systems
- Any transfer of information to the Canada Revenue Agency
- The non-acceptance of information provided through My Account
- Any restriction, delay, malfunction, or unavailability of My Account
- The use of your sign in information in a foreign country where such use is prohibited by the laws of that country
5. These terms and conditions of use may be amended from time to time. When this occurs, you will be presented with the new version and asked to indicate your acceptance once again.
6. My Account is intended for individuals only. If you are a representative, you must use Represent a Client. Inappropriate use of My Account could result in the revocation or suspension of your online access.
My Business Account
In return for the Canada Revenue Agency giving you access to My Business Account, you agree to abide by the following terms and conditions of use for this and all future uses of My Business Account:
1. You agree to be responsible, at all times, for the accuracy and completeness of information about your business and to inform the Canada Revenue Agency of any changes that affect that information. This includes but is not limited to the identification of the business owner(s) (sole proprietor, partners, or directors and officers of the corporation).
2. You agree that you will not use any script, robot, spider, web crawler, screen scraper, automated query program or other automated device or any manual process to monitor or copy the content contained in any online services. You agree that you will not use any device, software or routine to interfere or attempt to interfere with the proper working of the Canada Revenue Agency's online services, and that you will not disturb the normal operation of such services. You agree that you will not take any action that imposes an excessive, unreasonable or disproportionately large load on our infrastructure. You agree not to use the service in a manner that harasses or may harass other parties, or that will or will have the potential to disrupt, undermine, corrupt, diminish or otherwise threaten or jeopardize the service or its integrity.
3. The Canada Revenue Agency will monitor access to My Business Account to ensure it is being used responsibly and in accordance with these terms and conditions.
4. You understand and accept that the Canada Revenue Agency can suspend or revoke your access to CRA account without notice under the following circumstances:
- As a security measure
- For operational reasons that is, including, but not limited to, the use of scripts, web crawlers or screen scrapers
- For administrative reasons
5. The Canada Revenue Agency keeps audit trails of all access to your business information. You can request access to certain portions of these audit trails. The Canada Revenue Agency also reserves the right to make use of the audit trail information, provided the use is consistent with security policies and legal, privacy and access to information laws and policies.
6. The Canada Revenue Agency has taken all reasonable steps to ensure the security of this web site. We have used sophisticated encryption technology and incorporated other procedures to protect your business information at all times. However, the Internet is a public network and there is the remote possibility of data security violations. In the event of such occurrences, the Canada Revenue Agency is not responsible for any damages you may experience as a result.
7. Without restricting the generality of the foregoing, the Canada Revenue Agency disclaims all liability for any claim in relation to:
- Any matters or factors outside of its control, including the availability or unavailability of the Internet, or telecommunications or other infrastructure systems
- The availability or unavailability of the Internet, or telecommunications or other infrastructure systems due to system maintenance
8. These terms and conditions of use may be amended from time to time. When this occurs, you will be presented with the new version and asked to indicate your acceptance once again.
9. You agree that the Canada Revenue Agency is not responsible for any losses or damages incurred by anyone because of:
- Any transfer of information to the Canada Revenue Agency
- The non-acceptance of information provided through My Business Account
- Any restriction, delay, malfunction, or unavailability of My Business Account
10. My Business Account is intended for business owners only. If you are a representative, you must use Represent a Client. Inappropriate use of My Business Account could result in the revocation or suspension of your online access.
Represent a Client
In consideration of the Canada Revenue Agency giving you access to Represent a Client, you agree to the following terms and conditions of use.
Terms and conditions of use that apply to all Represent a Client users
1. You agree not to disclose any client information that is provided to you by the Canada Revenue Agency to anyone else without the client's prior consent. As well, you agree to ensure the security and privacy of all transactions you conduct on behalf of your client(s).
2. The Canada Revenue Agency retains audit trails of all access to client information by third party representatives. A client can request access to certain portions of these audit trails. The Canada Revenue Agency also reserves the right to make use of the audit trail information, provided the use is consistent with security policies, and legal, privacy and access to information laws and policies.
3. The Canada Revenue Agency is not responsible for any losses or damages incurred as a result of any delay, unavailability or malfunction in Represent a Client, or because of the non-acceptance of information provided through Represent a Client.
4. You agree that this online registration has the same effect and is equivalent to a transaction carried out in accordance with your handwritten and signed instructions.
5. You agree that you will not use any script, robot, spider, web crawler, screen scraper, automated query program or other automated device or any manual process to monitor or copy the content contained in any online services. You agree that you will not use any device, software or routine to interfere or attempt to interfere with the proper working of the Canada Revenue Agency’s online services, and that you will not disturb the normal operation of such services. You agree that you will not take any action that imposes an excessive, unreasonable or disproportionately large load on our infrastructure. You agree not to use the services in a manner that harasses or may harass other parties, or that will or will have the potential to disrupt, undermine, corrupt, diminish or otherwise threaten or jeopardize the Canada Revenue Agency’s online services or their integrity.
6. You understand and accept that the Canada Revenue Agency can suspend or revoke access to your CRA account without notice under the following circumstances:
- As a security measure
- For operational reasons that is, including, but not limited to, the use of scripts, web crawlers or screen scrapers
- For administrative reasons
7. You agree that use of your CRA account and Rep ID, Group ID or Business Number (BN) to obtain authorized access to taxpayer information will only be for lawful purposes.
8. You agree that you will not impersonate, or falsely represent your association with, any person, nor will you access your CRA account by making use of improperly obtained, misleading or false information.
9. You also agree not to use your CRA account or Rep ID, Group ID or BN in any activity that is carried out for the purposes of improperly or fraudulently obtaining a credit or benefit of any kind, or in any activity that constitutes a criminal offence, or engages or assists others in committing a criminal offence, including but not limited to, unauthorized use of a computer, mischief in relation to data, and fraud.
10. You agree that your communications (in person, by telephone, in writing) with CRA employees will always be respectful. Any interactions that are abusive and/or threatening towards CRA employees or to a third party will not be tolerated.
Terms and conditions that apply to specific Represent a Client functionalities
Representative
1. You certify that all information provided by you relating to your registration as a third party representative for Represent a Client is true, accurate and complete. You shall promptly notify the Canada Revenue Agency of any changes that affect that information.
2. You agree to fully inform your clients about the process for and the implications of authorizing you as a representative prior to obtaining their authorization.
3. You agree to cancel your registration with Represent a Client should you cease to act in a representative capacity.
4. In addition, by registering for Represent a Client, you agree that all transactions you may carry out will be done in a representative capacity only and the access you are being granted does not allow you to carry out transactions on your own behalf.
5. The Canada Revenue Agency reserves the right to revoke or suspend your registration privileges if you fail to abide by these terms and conditions of use, as a security measure or for administrative purposes.
Business registration
1. You agree to be responsible at all times for the accuracy of the data and information relating to the Business Number registration of your business and you shall inform the Canada Revenue Agency of any changes that affect that information.
2. You agree that any changes made to the Business Number registration information of your business may be reflected in Represent a Client information displayed to your clients.
3. You agree to provide all the requested information for the purposes of registering your business to enable it to carry out transactions in a representative capacity only.
4. You agree to cancel this registration with Represent a Client should your business cease to act in a representative capacity.
5. The Canada Revenue Agency reserves the right to revoke or suspend the registration privileges granted to your business if you fail to abide by these terms and conditions of use, as a security measure or for administrative purposes.
6. You agree that this online registration has the same effect and is equivalent to a transaction carried out in accordance with your handwritten and signed instructions.
Association of employees
1. You agree to be responsible at all times for the accuracy of the data and information relating to the association of employees of your business as third party representatives for Represent a Client including without limitation the following:
- Maintaining up-to-date records of current employees of your business
- Deleting or eliminating, in a timely manner, the names of the employees associated with your business as third party representatives, upon termination of their employment for any reason
- Updating any changes that affect the registration information of employees of your business
- Providing employees of your business with access to client account(s) only as authorized by the taxpayer
2. You agree to provide all the requested information for the purposes of associating your employees to enable them to carry out transactions in a representative capacity only.
3. You agree to be responsible and liable for all actions taken by your employees with respect to Represent a Client who are registered as third party representatives.
4. The Canada Revenue Agency reserves the right to revoke or suspend your registration privileges if you fail to abide by these terms and conditions of use, as a security measure or for administrative purposes.
5. You agree to be responsible at all times for the accuracy of the data and information relating to the Business Number registration of your business and you shall inform the Canada Revenue Agency of any changes that affect that information.
Group registration
1. You agree to be responsible at all times for the accuracy of the data and information relating to the registration of your Group and you shall inform the Canada Revenue Agency of any changes that affect that information.
2. You agree that any changes made to the registration information of your Group may be reflected in Represent a Client information displayed to your clients.
3. You agree to provide all the requested information for the purposes of registering your Group to enable it to carry out transactions in a representative capacity only.
4. You agree to cancel this registration with Represent a Client should your Group cease to act in a representative capacity.
5. The Canada Revenue Agency reserves the right to revoke or suspend the registration privileges granted to your Group if you fail to abide by these terms and conditions of use, as a security measure or for administrative purposes.
Association of representatives
1. You agree to be responsible at all times for the accuracy of the data and information relating to the association of representatives of your Group as third party representatives for Represent a Client including without limitation the following:
- Maintaining up-to-date records of current representatives of the Group
- Deleting or eliminating, in a timely manner, the names of the representatives associated with the Group as third party representatives, upon termination of their association for any reason
- Updating any changes that affect the registration information of representatives associated with the Group
- Providing representatives associated with the Group with access to client account(s) only as authorized by the client
2. You agree to provide all the requested information for the purposes of associating representatives to enable them to carry out transactions in a representative capacity only.
3. You agree to be responsible and liable for all actions taken by representatives associated with the Group with respect to Represent a Client who are registered as third party representatives.
4. The Canada Revenue Agency reserves the right to revoke or suspend your registration privileges if you fail to abide by these terms and conditions of use, as a security measure or for administrative purposes.
5. You agree to be responsible at all times for the accuracy of the data and information relating to the registration of the Group and you shall inform the Canada Revenue Agency of any changes that affect that information.
My Trust Account, Primary contact
You certify that all information provided by you relating to your registration as a Primary Contact of the trust is true, accurate and complete. You shall promptly notify the Canada Revenue Agency of any changes that affect that information.
You agree to cancel your registration as a Primary Contact with My Trust Account should you cease to act in that capacity with respect to the trust.
In addition, by registering as the Primary Contact for My Trust Account, you agree that all transactions you may carry out will be done as a representative of the trust and the access you are being granted does not allow you to carry out transactions on your own behalf.
You agree to be responsible, at all times, for the accuracy and completeness of information about the trust and to inform the Canada Revenue Agency of any changes that affect that information. This includes but is not limited to the identification of authorized representatives and trustees.
As Primary Contact, you agree to be responsible at all times for the accuracy of the data and information relating to the association of trustees as representatives of the trust for My Trust Account including, without limitation, the following:
- Maintaining up-to-date records of current trustees of the trust
- Deleting or eliminating, in a timely manner, the names of the trustees associated with the trust as representatives, upon termination of their association with the trust for any reason
- Updating any changes that affect the registration information of trustees associated with the trust
The Canada Revenue Agency reserves the right to revoke or suspend your registration privileges if you fail to abide by these terms and conditions of use, as a security measure or for administrative purposes.
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