My Writing > Revised Form 1013 - Authorization to Speak to CRA


24 Mar 2005

http://www.accountant.intuit.ca/Proconnection/bem/march05.aspx

Revised Form: T1013
(Authorizing or Canceling a Representative)

Eileen Reppenhagen. QuickBooks ProAdvisor

Revised Form T1013 asks for additional information when giving consent for a representative.

You are now required to choose between:

  • All years

  • Specific tax years

Then choose a level of authorization:

       There are two levels of authorization:

  • Level 1 – Disclose

  • Level 2 – Disclose/Request changes/transfers


 

And, there is also another new box which says:

“Consent expiry date (maximum of 3 years)”


 

NOTE:

The T183 Consent form for electronic filing also has authorization for only 2004 and this wording under the authorization section:

“If you do not show an expiry date, this authorization will automatically expire 3 years from the date of this authorization.”


 

Protect Yourself

  • Request information on all new clients.

  • Realize that not all carry forward information is tracked by the CRA, It will be necessary to review old returns for all new clients. For example: Home office costs carried forward is an example of information that is not tracked by CRA.

When a new client approaches me to prepare their tax return, I obtain an engagement letter and the following is what I request, along with a signed T1013 and an RC59, if they have a BN number whether they are unincorporated or incorporated:

Please amend your records to authorize me as representative and to cancel any existing authorizations on file. I have enclosed a T1013 and RC59 if appropriate.

I request the following reports be mailed to me:

  1. CMY – a summary report which includes all carry forward information CRA has available for this client:

    • Capital and non-capital gains and losses

    • Pension adjustments

    • CNIL

    • ABIL

    • Tuition credits

    • Taxable and net income for all years

    • Basic tax, surtax, provincial tax for all years

  2. Option “C” Computer printouts, with a summary of the tax returns filed between 1988 through to 2003

     

  3. RSP contribution limit report

     

  4. Home Buyer’s Plan and Lifelong Learning Plan report

     

Other Information

You can request the following from the CRA about your client:

  • Accounting information

  • Balances

  • Payments on filing, instalments or transfers

  • Benefit and credit information on Child Tax Benefits, GST/HST

Conclusion

You will be required to verify that you are who you say you are when you call to request information about your clients, so have your tax software open to their latest return when you call.


Eileen Reppenhagen, Certified QuickBooks ProAdvisor Tel: 1.604.943.7414 Email: eileen.reppenhagen@gmail.com

Eileen Reppenhagen



 

 

 

 
 
 
 
 
 
 
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