• You shall act in the interest of your clients, employers, and interested third parties.
• You agree not to disclose any taxpayer information that is provided to you by the Canada Revenue Agency (CRA) to anyone else without the taxpayer’s prior consent.
• You agree to ensure the security and privacy of all transactions you conduct on behalf of the taxpayer(s).
• You will ensure that all documents are properly disposed of to protect the taxpayer’s confidentiality.
• You must comply with all provisions of applicable legislation (i.e. Income Tax Act (ITA), Excise Tax Act (ETA), etc).
• Please note that if you are accessing a taxpayer’s account information online through the Represent a Client online service, you are also subject to the terms and conditions of the Represent a Client online service.
• EFILE service providers are subject to the terms and conditions of EFILE.
• The CRA reserves the right to revoke or suspend your privileges as an authorized representative of the taxpayer if you fail to abide by these terms and conditions of use.

It is your responsibility as a representative to provide accurate information to the CRA. If incorrect information is knowingly provided, you may be held responsible and subject to penalties.