I successfully applied for a Trust Number.
In order to access the client’s Rep a Client, I need to apply for a Business number, which can be done through Rep a Client, under “review”.
At some point, it asks for the owner’s name and SIN. Who is the owner? would it be the deceased person or the executor?
I input the deceased’s name and SIN number, and got an error (to contact CRA).
Can anyone enlighten me with this issue?
Thank you so much.
Thank you all so much for your replies.
We need to apply for a BN in order to issue a T4 to the executor.
With a BN, we can submit the AuthRepBus form for online access (signed by executor).
I will ask the executor to call CRA to register for a BN. @snoplowguy, thank you for your response. It makes sense what you are saying. Having access to RAC will not give me much info regarding the Trust file.
My question has been answered.
I don’t believe you can access a Trust’s files through Rep a Client. I haven’t been able to.
I think CRA’s working on moving that part of their stuff into the 1st century bu not yet.
I’ve submitted documents for a Trust though Rep a Client supplying the T acount #. Sometimes they get processed. But not always.
I know who has hired me to file the Trust return - I know who initiated the trust, I know who the beneficiary is, but I don’t know how to access the Trust. I know what is in the Trust, what has been dispersed, and what it has earned, but I can’t connect everything. CPA, here I come!
The owner would likely be the Trust. This is an odd enough situation that should be handled over the phone with CRA’s business enquiries line to make sure everyone fully understands the situation. CRA would likely want the executor’s information, too, and may register the business number in the executor’s name as Trustee for the Estate.
You cannot access Trust accounts online- the Authorization for Trusts is only for phone/mail access. You can submit some documents using RAC- among themT3 Account Number APP, T3Adj and a request for a Clearance Certificate
Correct, Joe, but that’s why I said CRA would likely register a BN in the name of the trustee. Since the OP says they have applied for a Trust account number, I assume someone, perhaps the Trustee, can talk to CRA or can authorize a representative once a Trust # has been assigned.
Perhaps I’m assuming too much here but if someone needs to be told that authorization is required, we should also assume they’re likely in over their head.
It might be me, but there may have been some misinformation provided to @elenaburger prior to posting the topic with this discussion group.
This is not really the case; meaning that applying for a Business Number on behalf of the estate (and having the BN authorized by the executor) is not going to give you online access to much relevant information contained in the Estate file. If the estate has a Business Number and you are granted Represent a Client access by the estate Trustee then you will gain online access the estate business “Program Accounts” via the Represent a Client service. This doesn’t really give you much useful information concerning the actual Estate.
Consider it similar to having a proprietorship client who is registered for GST/HST and source deductions authorizes you for online access (formerly RC59) to his business accounts. You don’t get to see any of the information the CRA has on file for the individual himself (Notices of Assessment, RRSP limits etc), you only get access to his business accounts. In order to gain online access for the individual himself it is a separate authorization (formerly T1013). Of course, as @neal pointed out, the CRA doesn’t have an online system of being able to access estate information, the best you can get with an estate authorization is telephone support… and you don’t need a business number for that, you need to submit an AUTHREP for the Estate using the Trust Number assigned to it after filing the T3APP.
You don’t register your Estate for a Business Number so that you can get online access to the program accounts, you register your Estate for a Business Number if the estate needs a business number (such as the payment of Executor Fees as @bruce1 has mentioned).
Snoplow guy is correct.
A trust is given a different type of number for the T3 filings, this number starts with the letter T, and is not accessible online.
A business number can get created for items like GST and payroll. This could be the case where there is a proprietorship that may continue operating in the “Estate/Trust” stage post death. ie a commercial rental, property, where rents are received with GST, and maybe an employee. Then executor fees paid to an individual are considered payroll, and you will need a Payroll number for the source deductions as T4’s.