The CRA states “The electronically submitted Form T1013 is not to be used for the purpose of obtaining a notice of assessment or income verification information for the taxpayer or a third party. Should this type of misuse be identified, the e-file privilege will be suspended immediately.”
Clients often misplace their NOAs, and I print them out for them. I am wondering if that is still OK as long as I am using the T1013 to also prepare their returns. Any thoughts?
Interesting how CRA wants us to get clients to sign off on the instant Notice of Assessment wherein the client no longer receives a Notice of Assessment from them and then tells us that obtaining a notice of assessment or income verification information for the taxpayer or a third party will result in e-file privileges being suspended immediately.
May not be related at all but isn’t there at least one firm (NOAtoday) that has a model built around obtaining such authorization in order to obtain specifically that information for 3rd parties of interest (lenders and agents)? Wondered if people who signed off on such were actually aware of what they were doing unless going back and cancelling it after done…
I spoke to a CRA official at the Efile helpdesk today who said that there will be revised wording.
CRA’s concern is that accountants are printing off the notice of assessment, giving it to their client and they take it to the bank or other third party for income verification. Sometimes, an electronic copy of the NoA is created for income verification.
CRA will allow the client to get the notice of assessment using “My account” or by telephone to Canada Revenue Agency.
I didn’t ask if this policy also applies when using RC59, Business Consent Form.
This week, I had talked to a client who needed info for seven years. Most of the info is in our files, but older info is not. When I talked to her today, we agreed that our firm could provide a letter saying that we were her accountants and that her income for these years was $xx - showing income by year. No reference will be made to CRA or notice of assessment.
In future, I will provide our clients with info on how to get the N of A by themselves.
I also note from that link (thanks vivayala) that they indicate that we have to ensure that Form T1013 completed by the taxpayer “was not altered before it was completed, and the taxpayer was given the opportunity to assign an expiry date and select the appropriate level of authorization” - I normally give clients a copy of the T1013 with my info already filled in, and with their SIN if it’s somebody sitting in my office that I can personalize a form for while they wait…I guess I should ensure they are completely blank when they sign going forward? I think it’s weird that they say it isn’t to be altered BEFORE completed instead of AFTER?
I thought that was strange too, about not altering before they sign vs. after. I contacted the EFILE association about the new T1013 guidelines, and from the response I received it sounds like CRA may change the wording. I don’t think it makes sense to give the taxpayer a blank T1013 that they have to fill out, very inefficient. If CRA is concerned about expiry date/level of authorization they should have the taxpayer initial beside those items in addition to signing the form.
“Clients often misplace their NOAs, and I print them out for them. I am wondering if that is still OK as long as I am using the T1013 to also prepare their returns. Any thoughts?”
If you clicked on the “1” footnote in CRA wording, it says: (CRA Bolding)
“The software will be used to help a taxpayer with tax matters such as an audit, a notice of objection, or a voluntary disclosure. The electronically submitted Form T1013 should not be used solely to get a notice of assessment or to get income verification information of a taxpayer or for a third party.”
