Represent a Client portal

Updated on October 20, 2022

For business accounts

There are now two ways to request online access to your client’s business account when they are bankrupt or under receivership.

Option 1: Send a request to the Insolvency Intake Centre

When sending a notice of insolvency to the designated Insolvency Intake Centre for Tax Programs, the Licensed Insolvency Trustee (LIT) can include a cover letter that:

  • requests online access to their client's business account, which is identified by the client's Business Number(BN):
    • for greater certainty, this includes:
      • the sole proprietorship business account of an insolvent individual;
      • the business account of an insolvent partnership; and,
      • the business account of an insolvent corporation.
  • includes the LIT’s BN, RepID or GroupID that is registered for the Canada Revenue Agency’s (CRA) Represent a Client (RaC) portal.

Option 2: Send a request through the Represent a Client portal

After accessing the CRA Represent a Client (RaC) portal, the LIT can then submit:

  • a request for online access to their client's business account, which is identified by the client's BN:
    • for greater certainty, this includes:
      • the sole proprietorship business account of an insolvent individual;
      • the business account of an insolvent partnership; and,
      • the business account of an insolvent corporation.
  • legal documents confirming bankruptcy or receivership of the client (e.g. the court order or certificate of appointment); and,
  • a cover letter that includes the LIT’s registered BN, RepID or GroupID.

LITs will not need to include the signed and dated certification page normally required, from the client, for other authorized persons.

To submit a legal document with a cover letter through the RaC portal, please take the following steps:

  1. Select the “Submit documents” option from the navigation menu on the left-hand side.
  2. On the first page of “Submit documents”:
    1. At the first prompt “Select one of the following,” select “Update to owner/legal representative/executor”.
    2. Then select ‘Next’.
  3. On the page “Submit document – select topic”:
    1. When prompted with “Select the topic that applies to your document submission”, select “Submit documents to add or modify the legal representative/executor for businesses.”
    2. For the prompt “Business number (9 digits)”, enter the 9-digit BN in the text box, then press “Next.”
  4. On the page “Submit documents – attach file”:
    1. At the prompt “Add a short description about your submission (to a maximum of 100 characters)” type a short description of the document in the text box.
    2. At the prompt “Select your file”, press the “Browse” button and select the file containing the legal document and cover letter. (Note: acceptable file types are; .pdf, .doc, .docx, .xls, .xlsx, .rtf, .txt, .jpg, .jpeg, .tiff, .tif and .xps.)
    3. Press the “Attach file” button and submit the document for processing.

For personal tax accounts

The business account processes cannot be used to request online access to a client’s personal tax account, which is identified by the client’s Social Insurance Number (SIN).

If online access to a client’s personal tax account is needed, LITs will need to obtain online access as an authorized representative in the normal course.

For more information on requesting online access, go to:

If you encounter any issues or have any concerns, please contact the CRA at:

  • For personal enquiries: 1-800-959-8281
  • For business enquiries: 1-800-959-5525