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T1013 for Minor

Looking to submit a T1013 for 14 year old.

Is it just a case of having the parent sign for the child without checking the legal rep box?

Reference

  1. Taxpayer that is signing the T1013 is under age 16.

If the taxpayer is under the age of 16, ensure the following:

  • The SIN, first name and last name on the form must be those of the underaged taxpayer.

  • A parent or guardian must sign the form.

  • Select Yes for the Legal Representative Signature checkbox.

  • Enter the name of the parent / legal guardian in the Print Name field of the T1013 as
    “Jane Smith - Mother” or
    “John Smith – Father.”

Thanks I had missed that.

Presumably that will come with a significant delay in processing then?

I have stopped submitting T1013’s for anyone under 16. Generally, if it’s that important that you must access the child’s file, waiting for the CRA to process a T1013 isn’t likely going to be the answer to your problem. I’m not sure if things are any better now but at one time if the child has never filed a T1 before… the whole process would break down.

My personal process for these now…

  • Under 16 and filing T1 returns - I don’t file T1013’s. There isn’t much I could gain from having Rep A Client access to the file that I can’t get without access (remember the good old days when there wasn’t such a thing as online access?)

  • Attained the age of 16 as of filing date AND filed a T1 return in the past;
    Have the child sign the T1013 and submit the consent electronically through TaxCycle. In my experience, the T1013 gets processed instantly.

  • Attained the age of 16 as of the filing date BUT is a first year filer;
    Prepare and Efile the T1 return without a T1013. Have the client sign a T1013 at time of tax preparation. Wait for 3 weeks (enough time for the T1 to be assessed), then electronically file the T1013 through TaxCycle. In my experience, the T1013 gets processed instantly

  • Has not reached the age of 16 as of filing date, but will turn 16 during the year (and has filed a T1 return for the 2017 year).

Mail out a completed T1013 to the child once they have had their birthday, have them sign and return the form. Efile the T1013 via TaxCycle. In my experience the T1013 gets processed instantly.

Over the years it has been a bit of a trial and error, so at this stage the above procedures work well for me.

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That is how I handle things generally as well.

This case is the exception for me. Child’s return filed by other parent (and child’s employer to a minor degree), in a split relationship. Need income for eligible dependant claim. Other parent not cooperating as they have “already claimed junior”. Other parent paying child support as well. Duh.

When you filed for young ones prior were you ticking off the legal rep box?

Yes, I believe you are required to tick the “Legal Representative Box” in part 5 and also indicate the parent’s name as well as their relationship to the child, for instance;

Wilson W. Wilson - Father

(any similarity of that name to the character played by Earl Hindman in the ABC series Home Improvements is purely coincidental). :grinning:

Was there a delay in processing? Proof to submit?

Yes, my experience has been there is usually a delay in processing the T1013, although sometimes it still gets approved within a few days of Efiling the T1013. Unlike with an Estate or Power of Attorney, the CRA don’t usually look for documentation such as proof of parent… they just verify the person that claims to have signed the form is actually the parent of the child. In many cases, they usually have this information (via CTB Application etc).

Presumably the “Name of taxpayer, legal representative…” section must get transmitted then?

I posted a while back on the Taxboard exactly what limited information actually gets transmitted when you upload an electronic T1013. The signature section of the upload looks like this;

< tris:SignatureSection>

< tris:PrintedName>WILSON W WILSON</tris:PrintedName>
< tris:LegalRepresentativeSignature>0</tris:LegalRepresentativeSignature>
< tris:SignatureDate>
< tris:FormDateYear>2015</tris:FormDateYear>
< tris:FormDateMonth>03</tris:FormDateMonth>
< tris:FormDateDay>14</tris:FormDateDay>
< /tris:SignatureDate>

< /tris:SignatureSection>

The above was not taken from a T1013 that had a legal representative, but presumably, on the 2nd line, that 0 would become a 1 if the box was checked and form signed by a representative. The name in line 1 is the taxpayer’s name if line 2 is “0” or line 1 is the representatives name if line 2 is a “1”. There is another section in the Electronic T1013 upload that identifies the actual taxpayer (if different than the person signing the form).

Thanks Wayne.

The parent-child relationship, marital status, and child custody are retained on an annualized basis by CRA T1 processing.

The CRA Benefits processing retains these is detail and on a monthly basis.

The T1013 points to the names of the “controlling” parent or parents.

You may have good results by filing a T1158 with the supporting documentation. After all, the result of filing the T1158 will result in a review if the parent has claimed the child as Eligible Dependent.

If you manage to file the T1158 BEFORE the return is submitted, the paying parent will even be subject to a pre-assessment review.