Authorization Request for Deceased Individuals, POA - Frustrations

Tax Topics
1

I am having significant issues in obtaining third party authorization for new clients (deceased individuals) in several cases:

Case 1 - I assisted executor to obtain a repid, and had them submit will and death certificate using their repid in Aug 2025. To date, they have no authorization and therefore cannot authorize me. It is significantly longer than the 28 days.
Case 2 - I submitted will and death certificate for the executor under my repid on 14 Dec. Alternative method does not work as I cannot generate signature page. It is significantly longer than the 28 days.

I anticipate that I will have a similar issue where taxpayer has appointed a POA where there will be extended delays to get authorization.

Has anyone else experienced similar issues to the above?

Without the authorizations being received in a timely manner, I may have to file “blind” and review later to ensure that filing deadlines are met.

UPDATE: In both cases I was able to generate a signature page using the alternative method. Key was to input the legal representative’s name exactly as shown on the legal document. Where CRA asks for first name, I input the first name and all middle names, and achieved success in both cases noted above.

2

I have had success in getting authorization for deceased taxpayers new to us:

How to submit CRA authorization docs for deceased taxpayer new to our firm

New procedures effective July 15 2025

(update Dec 2025; now taking only about 14 calendar days to get authorized )

Step one; CRA needs legal rep info on file to update their record s:

Prepare the digital do cs:

- RC 4111 Request to update records;

- deceased name as per CRA NOA;

- legal rep name as per Will or Grant of Probate or Letters of Administration (list only one name) or as per RC 552 Register as Rep for deceased; and

- Death certificate or funeral director’s statement (FDS); and

- One of:

- RC 552 Register as Rep for deceased, or

- Will or

- Letters of Administration or equivalent document appointing legal rep

- All three docs (RC4111, FDS, Will/LOA/RC552) can be in one PDF to submit; or can upload up to 9 files

CRA Represent a Client

- (left side) Submit documents

- Update to owner / legal rep / executor

- Submit docs…. for individual

- Type in SIN

- Choose file(s): 4111, FDS, RC552 (rep for deceased) or Will, add description

- Submit

Step two; After about 5-7 calendar days (CRA site says 28 business days, but it is NOT taking that long)

CRA Represent a Client

- (left side) Authorization request

- Choose your business number, submit

- Add authorization request

- Choose Individual; Start

- Add SIN, deceased First Name, Last Name (as per CRA NOA)

- choose Certified by Legal representative

- Choose: Individual (select a legal representative); Add first name and last name of the legal representative; use the full name of the executor as stated on the Will or on the Grant of Probate or Letters of Administration; or on RC 552;

If you cannot get past this page (error T901), CRA has not yet updated their records, try again in a week or so. Or CRA has names listed differently; try several variations of the name of the executor, normally full name as per Will or leg al document submitted to CRA.

Once CRA has updated their records, you should successfully get to the signature page and can proceed as per normal with regular clients with legal rep signing the signature page; you will NOT need li ne 15000 of recent tax return.

Once the signature page has been submitted, you will NOT get immediate access as we do with regular clients; will appear in your pending list; normally within 5-7 days, you should have access to the client via RAC (no longer appears on the pending list).

3

I submitted similar in Feb 2025, no response from CRA to date. Last week I called CRA and they said it had all been approved back in early 2025. They also said they do NOT notify anyone when it is approved. Who knew!!!

Pat Gamborg

Pat’s Office

PO Box 1225. Digby NS B0V 1A0

902-378-2021