CRA Changing Authorization Process on February 10, 2020

The Canada Revenue Agency is introducing new digital processes in February 2020 to simplify the way practitioners request online authorizations.

Changes include:

• A new e-authorization process for online access to individual tax accounts. As a representative, you’ll be able to request access using a web form through Represent a Client. Similar to the authorization process for business tax accounts, you will need to scan and submit a signature page that has been signed by the individual.
   
• The existing T1013 form for access to individual tax accounts will be discontinued. The T1013, RC59, and NR95 will be combined into one form called the 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.
  
  Do not submit the AUT-01 form if you have an existing authorization for online access. All AUT-01 submitted to the CRA will be processed as new requests and will override previous T1013 submissions. This means representatives will lose their online access if they submit an AUT-01 form (with the exception of non‑residents, as there are no online services for non-residents).
   
• If you use T1 or T2 software, instead of Represent a Client, to e-submit a request for online access to individual and business tax accounts, a new signature page will be generated. This new page must be signed by the client and retained by the representative for six years.
  
  There is no requirement to submit a copy of this signature page, unless requested by the CRA.
   
• Removal of some restrictions for e-submitting an authorization using T1 or T2 software.
   
• Discontinuation of barcodes for authorization requests.
   
• Existing authorizations for individual tax accounts of deceased persons will no longer be cancelled. This will avoid having to re-authorize the same representative after the client’s date of death.

Practitioners should note that these changes will take effect on February 10, 2020 and continue to use the existing Representative authorization processes until that date.

About author Lina Wang