Care home client

When a senior is in a care home, and his/her son/daughter comes to file his/her tax return and tells that he is authorized to sign on his/her behalf. What information do we need from them? Do we need a copy of the letter signed by a notary or lawyer? Or can they provide a simple note with some witness signatures? What is the best practice?

The T183 form information on CRA’s website states:

" Note: A signature by someone other than the taxpayer, the trustee, or the legal representative, is acceptable as long as an applicable power of attorney exists. If a power of attorney exists, this must be retained with the T183 form for at least six years following the date the return was electronically filed."

The instruction page of the T183 has this clause:


So, make sure you acquire legal documentation showing that POW is in place before allowing the family member to sign on behalf of their loved one. I have one such document that is only 1/2 page in length signed by the tax payer, and witnessed by two people, one being a Notary Public for the province, the other being their secretary.