Canada Revenue Agency (CRA) is introducing new digital processes to simplify and speed up the way representatives request online authorizations.
Below are the upcoming changes to the CRA’s authorisation processes starting in February 2020:
CRA is introducing a new e-authorisation process for online access to individual tax accounts. Representatives will be able to request access using a web form through Represent a Client. Similar to the authorisation process for business tax accounts, they will need to scan and submit a signature page that has been signed by their client.
The existing T1013 form will be discontinued for access to individual tax accounts. The T1013, RC59, and NR95 will be combined into one form called the AUT-01 Authorize a Representative for Access by Phone and Mail. This form will only be used to request offline access to individual and business tax accounts.
NOTE: All AUT-01s submitted to the CRA will be processed as new requests and override previous T1013 submissions. This means representatives will lose their online access if they submit an AUT-01 form (with the exception of non-residents, as there are no online services for non-residents).
If T1 or T2 software is used to e-submit a request for online access to individual and business tax accounts, a new signature page will be generated. This new page must be signed by the client and retained by the representative for six years.
NOTE: There is no requirement to submit a copy of this signature page, unless requested by the CRA.
CRA is removing some restrictions for e-submitting an authorisation using T1 or T2 software. For example, there won’t be an error message when a ‘care of’ address is used on a taxpayer’s account.
CRA will no longer be using barcodes for authorisation requests.
Existing authorisations for individual tax accounts of deceased persons, will no longer be cancelled. This will avoid having to re-authorise the same representative after the client’s date of death.
These changes will take effect on February 10, 2020. You should continue to use the existing Representative authorisation processes until this time.
Comments
NOTE: The North Shore Daily Post welcomes your opinions and comments. We do not allow personal attacks, offensive language or unsubstantiated allegations. We reserve the right to edit comments for length, style, legality and taste and reproduce them in print, electronic or otherwise. For further information, please contact the editor or publisher, or see our Terms and Conditions.