https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2020/changing-how-representatives-authorized.html?utm_source=mediaroom&utm_medium=eml
AUT-01 Authorize a Representative for Access by Phone and Mail . This form will only be used to request offline access to individual and business tax accounts.
As it says if we are authorized already it stays the same. if it’s a new client then the form has been merged into the new form and we print out and signed no real change
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what will happen to the clients that already authorized the tax preparer? do we have to resubmit for both offline and online access?
no you do not
CRA is assuming that the taxpayer is sitting beside you while we transmit? a lot of my clients are migrant workers and they sign the T1013 BEFORE LEAVING THE COUNTRY, I have a 6 month period in which I can E-file it, some of them don’t come back to the same area or even worse they don’t come back to Canada, this is not right.
You may not think it right but CRA has rules that we as tax preparers have signed saying that we follow . That why i do my t1 clients in front of me and have them sign there forms .
You can still email the T183 to the client, have them wet-sign it and scan it and email it back to you. There is no prohibition to this. CRA does not and will not request original wet-signed forms. (So they say.)
What you may NOT do is use Docusign or a similar technology. (It is OK for the RC59 though.)
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The rules for non residents are different, to start they al have to paper file, so there is no T183 involved, I understand it is maybe a for safety, but there are thousands of non residents working in Canada that can’t be present when their taxes are filed and my customers are present when signing a T1013 of course.
Interesting. Didn’t think about that kind of case. This would be a bit of an issue for sure.
@gresillas Additional thought: a Limited Power of Attorney which provides the appropriate permissions to act in lieu of the client only with respect to tax matters (ie Delegated Authority). Be as specific as necessary for the comfort of the client.
The new form (AUT-01) is for offline access only.
Online access is still available - you get it through your Represent a Client account - the same as the Corporate access has been applied for for the past few years. Fill out the form, print, get it signed, submit through Represent a Client.
If you already have online access, nothing changes and you have nothing to do.
As for those migrant workers and people that leave the country and don’t come back - your process is the same but your window for filing it is down to 10 days. I don’t see why you would hold onto them for 6 months anyway (and this is precisley the behaviour CRA is attempting to stop)
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Also, we posted this news item this morning:
It clarifies how TaxCycle fits into this process.
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***** CLARIFICATION*****
To the best of my understanding at this point, this is the case. Please post your experiences to validate, clarify, or further correct:
- The new Authorization form replaces the old T1013 and works the same - auto fill, net file, and update online status in tax app to be able to access AFR and eNOA.
- Do not request a new Authorization for already approved clients. This will cancel your old online authorization.
- There is new Rep a Client online form which combines the old T1013 and the old RC59.
- Regardless if the client was previously authorized or newly authorized the T1013 does not expire upon death. How long it remains active is unknown at this time.
- Neither a pre-existing authorization nor a new authorization will be restricted or downgraded if they have a Care Of mailing address.
CRA URL References re Authorize a Representative -
Please note that not all these pages have been updated
https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1013.html
https://www.canada.ca/en/revenue-agency/services/e-services/cra-login-services.html
https://www.canada.ca/en/revenue-agency/services/e-services/represent-a-client.html
This is correct all of these are correct. For me i have not gotten worried just keep doing what i have done.
Started to read some of this stuff in december
Hi Dominique:
I would agree with your comments, that is my experience so far.
Greg
Gregory Marko PEng, MBA, CPA CMA
Gregory Marko Chartered Professional Accountant
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What happens with a first time filer? Are we still on hold until they file their t1 return?
Not certain, but what I have always done so far is file a return from prior to the point where I know that they actually had any income at all. (Use the earliest Efile year available?) Seems to accept without issue. Then file T1013 (now AUT-01).