Your Canada Revenue Agency (CRA) business account contains sensitive information about your business. In order to allow someone else, such as your accountant, to access your information, you need to let the CRA know about your consent with the RC59 form.
Both the online and downloaded RC59 form lets you set up various levels of authorization. For example, you can authorize your representative to contact the CRA by telephone and mail only. You can also limit the type of information your representative can access. For example, you can allow your accountant to access your payroll account exclusively.