Here is a summary of the changes: Additional information was added to define a legal representative. What are the benefits of submitting Form T electronically? The CRA processes most of the electronically submitted T forms right away versus paper forms which can take up to four weeks. You can electronically submit Form T 21 hours a day, except between the hours of am and am Eastern Standard Time. What do I need to consider before submitting Form T? What do I need to electronically submit Form T?
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Here is a summary of the changes: Additional information was added to define a legal representative. What are the benefits of submitting Form T electronically? The CRA processes most of the electronically submitted T forms right away versus paper forms which can take up to four weeks.
You can electronically submit Form T 21 hours a day, except between the hours of am and am Eastern Standard Time.
What do I need to consider before submitting Form T? What do I need to electronically submit Form T? You must be a registered electronic filer in good standing and use CRA certified professional tax software that allows you to submit Form T Can I electronically submit Form T before a taxpayer has signed and dated the form? The taxpayer or legal representative must sign and date the Form T before you electronically submit it to the CRA.
Do I have to submit a new Form T each year? You only have to submit a new Form T if you need to change your authorization. Otherwise, the authorization will stay in effect until you or the taxpayer cancels it, it reaches the expiry date that was chosen, or the taxpayer dies. What does the watermark on a Form T mean? A watermark will appear on any Form T that is printed after it has been electronically submitted. Can a trustee in bankruptcy electronically submit Form T?
Yes, as long as they meet the conditions found under the heading, " What do I need to electronically submit Form T? What is a duplicate request? You have made a duplicate request when you submit a Form T for a client that already has you on file as their authorized representative.
If you submit a Form T to request a change, such as a new authorization level, or access to additional years, or to add online access, the CRA will not consider the form a duplicate. If the CRA receives multiple duplicate T forms from the same representative, the CRA will return all T forms to you and ask that you remove the duplicate forms.
You can verify your client list or authorization levels by consulting your list in Represent a Client. What steps do I follow if my client is someone other than the taxpayer? If your client is a legal representative, the CRA requires all legal documentation all pages in support of that role. This will ensure that the CRA recognizes them as having the authority to name you as their representative and sign Form T What steps should I follow when dealing with legal representatives? What do I need to do if I am the authorized representative for a T3 trust?
What do I need to consider after submitting a Form T? The CRA processes most electronically submitted T forms immediately, but sometimes confirmation or additional information is required from your client. Do I need to send a paper copy of the Form T after I submit it electronically? No further action is required after electronically submitting a Form T How long do I need to keep the signed Form T?
You must keep a signed and dated copy of all T forms for six years either in a paper or an electronic format that is legible to the CRA. You can check your Client List in Represent a Client to confirm that you are authorized. What do I do if a client no longer needs me to be a representative on their account? It is your responsibility to immediately remove yourself from their account through Represent a Client or by calling individual tax enquiries at The CRA reviews a portion of electronically submitted T forms throughout the year.
If you are selected for a review, you will be asked to submit a paper copy of the forms you electronically submitted. Do not send any forms with a watermark. Do I need to keep a copy of T forms that were not immediately updated? You must keep a copy of all the T forms you electronically submitted and received a confirmation number for, for a period of six years. The taxpayer or legal representative must have signed and dated all your paper copies before you submitted them electronically.
If you do not provide the requested forms, the CRA will remove you as the authorized representative from all the selected taxpayer accounts. If you repeatedly do not provide the requested forms, the CRA may suspend your privilege to electronically submit a Form T What are my responsibilities as a representative?
As a representative, you must maintain the confidentiality of taxpayer information and agree to all three of the following conditions each time you electronically submit a Form T You must electronically submit a completed Form T within six months of the taxpayer physically signing and dating the form.
The Form T the taxpayer filled out was not altered and the taxpayer was given the chance to enter an expiry date and select the appropriate level of authorization. If you do not keep your agreement, the CRA will suspend your privileges to electronically submit T forms. To make sure the CRA can process your request efficiently, please follow the instructions for each warning message below.
If information is missing and the form cannot be processed, the Canada Revenue Agency CRA will strive to obtain the required information directly from the taxpayer. We seek to action this form within three business days. After this period, please review your client list in the Represent a Client portal to confirm that your submission has been processed. Do not send the signed and dated paper copy of the T to the CRA. Retain the T in your records for six years.
Some examples why you could receive W The taxpayer is under the age of 16 and the CRA is reviewing Form T to confirm that either both parents or the legal guardians have signed the form. Instruction: If you receive a W message, there is no further action required by you or your client.
W Thank you for using the electronic submission service to send us Form T, "Authorizing or Cancelling a Representative. Instruction: If you receive a W message, ask your client to call the individual tax enquiries line at to confirm the authorization on their account.
W Thank you for using the electronic submission service to send us a Form T, Authorizing or Cancelling a Representative. Retain it in your records for six years. Instruction: If you receive a W message, ask your client to call the individual tax enquiries line at to confirm the information on their account. The taxpayer is deceased and the executor s signed the Form T Go to the CRA Web site for tax centre addresses.
If you sent them already, no further action is required. If you need more information, you can call the individual tax enquiries line at W Thank you for using the electronic submission service to send us Form T, Authorizing or Cancelling a Representative.
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Form T Authorizing or Cancelling a Representative is being replaced effective February 10, in favor of new digital processes. Plus, there are some new forms on the horizon for offline authorizations and some good news that will especially help when families lose a loved one. The introduction of new digital processes will allow representatives to request web access through the Represent a Client portal. The new procedures will be similar to the current process for authorizing business accounts. Specifically, both T1 and T2 software programs will now generate a signature page. The CRA has stated that this signature page does not need to be submitted unless it has been requested, however, it must be retained for six years.
How to complete the T1013 on the T1 module
Print the form directly from your software product or from the site above. The Form T must be completed in duplicate with the Part G signed by the taxpayer or the person who is required to file the return under the Income Tax Act for example: Trustee in Bankruptcy or Legal Representative before the return is electronically transmitted. The form is year specific and only the current year version is acceptable. Note: A signature by someone other than the taxpayer, the trustee, or the legal representative, is acceptable as long as an applicable power of attorney exists. If a power of attorney exists, this must be retained with the T form for at least six years following the date the return was electronically filed.
Download Now New! They will continue to allow requests for online access from T1 tax software. They will also introduce a process to allow representatives to request online access through a web form on Represent a Client. This form contains many of the same fields as the former T As a tax preparer, use the AuthRep worksheet to gain consent from each client to act as their representative with the CRA and access their data online. You can also request permission to make account changes on their behalf if you have level 2 authorization. Complete the AuthRep worksheet in TaxCycle and have your client sign and date it.
T1013 Authorizing or Cancelling a Representative