T183 - electronic signatures?

T1
36

@byron.johnson
@snoplowguy

I have had odd situations occur with signed T183, T1013, RC59, T1Adj, T1 Paper Filed, and GST Return Paper Filed (12 years ago).

These were a few of the oddest.

T1 Adj re matching - signed by taxpayer.
Matching was in error for some unusual technical reasons due to slip being a non-taxable item. Client signed T1 Adj. Slip and supporting documentation re non-taxable status were attached.

  1. T1 Adj#1 was rejected as incorrect.
  2. T1 Adj#2 refiled with more supporting documentation. Client signed second T1 Adj form.
  3. T1 Adj#2 was rejected as not signed by taxpayer but by preparer. Our signatures are not even close.
  4. T1 Adj#3 was sent with cover letter signed by both taxpayer and tax preparer stating that the original T1Adj was signed by taxpayer and requesting that the cover letter and the attached photocopies of both our drivers licenses be accepted as proof of identity.

T1 183 - signed by taxpayer.
During T1 183 Audit the validity of one signature was questioned. I sent a cover letter with copy of a signed photo ID (drivers license) proving the identity and the validity of the signature.

Note
While working at a very large tax preparation firm in Ontario, as part of our T1 on-boarding process for early discounting immediate check issuance we required the following proof of identity.

  1. Signed intake form with name, address, landline, cell phone, email, all alternate addresses during the year, and two alternate contacts.

  2. One Photo ID with signature - Driver’s License, Ontario Health Card with photo id, Passport, etc. We took a photo copy.

In the event of no photo ID we required a personal letter from two professionals - Homeless Shelter, Health Care Coordinator, Minister, Doctor, School Principal, etc.

  1. Two address confirmation - Rent receipt, utility bills, etc. We copied the header ID only.

  2. If claiming child custody - Original of child’s Health Card. We took a photo copy.

This intake procedure (with an extensive income and tax data checklist signed by taxpayer) helped us with being able to respond to CRA for post assessment review and/or T1 Matching.

Even still we were subject to several other issues not related to signature but related to Tax Information Validation such as the following:-

  • failure to report income for those with 3+ T4’s and/or EI.

  • identity fraud - multiple SIN’s for one person to receive the refund check for someone else. Foolishly they used their real physical address.

  • claiming child custody as a single parent even though child was removed from home by social services, shared with spouse, or given to spouse.

  • claiming foster child relationship to actual grandchild (with DTC with ADD and other issues due to Mother’s use of drugs during pregnancy). Grandson was removed from daughter’s custody. Grandmother claimed the tax credits for child care, medical care, fitness amounts, arts amounts. Grandmother failed to disclose that she had been reimbursed for these amounts. As a result she would not have been eligible for such a high refund amount.

  • Reporting First Nations income as non-taxable with letter from the employer but with no confirmation from CRA and incorrect T4.

  • this but a teeny taste of the oddball issues