As a Tax Preparer representing a client, can I complete Part A of T2201 as their legal representative?
Thanks!
That’s an interesting question!
If the claim for the DTC credit is 100% true and valid, you could still face being sued by the client (they would win), and it is hard to figure out what CRA would do about a false claim of being a legal representative.
If the claim is not 100% ok, you could run into a serious Section 239 (1.1) Offence from CRA.
But even if you had a POA from the client, why would you not ask the client to live their own life, sign their own forms, carry their own responsibility and liability?
No, as you are not their legal representative. You are an authorized representative for tax purposes only. https://www.canada.ca/en/revenue-agency/services/tax/representative-authorization/legal-representative.html