Online authorization for an Estate?

todd29 · ‎June 02, 2020

Previously just mailed in the form T1013 with Will+Death Certificate but that form is gone.
Profile form AuthorizeRep form does not look like it's meant to be mailed
AUT-01 forms is not for online access (this form serves no purpose to me, everything is online now)
CRA's program for preparer's retaining authorization after death does not appear to be in effect like they said it would be
What form should be mailed to CRA with the Will and Death Cert to get online authorization?

ken58 · ‎June 02, 2020

The authorization form in Profile has a line and check box to indicate that the signee is the Authorized Representative, which can be POA, Executor of the Estate, Probate Court appointee, etc. Just indicate what capacity the representative falls under, and his/her signature is valid.

todd29 · ‎June 02, 2020

Thanks. I do see that check box but is that form designed to be mailed to CRA. You can't efile that form with a deceased person who passed away (prior to the new rules where authorization is maintained after death) If you can mail it then all good.

ken58 · ‎June 02, 2020

Where are you seeing something that says you cannot use an authorization from an executor on a return for a deceased person? I have never seen anything that tells me that. Have you downloaded/read the relevant guide (Preparing Returns for Deceased Persons - 2019)? Page 6 of the guide bears the following note about a Legal Representative requesting another person to act on their behalf: Note
As the legal representative, you may wish to appoint an authorized representative to deal with the CRA for tax matters on your behalf. For more information, go to canada.ca/taxes-representative-authorization. I read that to mean that a "Legal Representative" (executor, Probate Court appointee, etc) is authorized to sign an authorization to represent, just as someone with a Power of Attorney can do to a living person.

ken58 · ‎June 02, 2020

The Executor of a will is a "Legal Representative" according to CRA's guide on Returns for Deceased Persons - 2019. By following those links, you come to the following: "3. Type of access you can give
The list of services available to a representative is different for personal tax accounts, business tax accounts, and non-resident tax accounts. If you don't specify a level of authorization, we will assign level 1 access.

Personal
There are two levels of authorizations you can give your representative on your personal tax account:

get information only (level 1)
request limited changes and get information (level 2)
An ordinary representative on a personal tax account cannot update your address.

A legal representative has access to all of your information. They can do all the tax-related activities that you can, including changing your direct deposit information and granting or cancelling an authorization for another representative for your personal or non-resident tax account. If you have a legal representative, go to Legal representative.

For more information, go to our List of services for representatives of individuals.

Business
There are three levels of authorizations you can give your representative on your business accounts:

get information only (level 1)
update and get information (level 2)
delegate authority, update, and get information (level 3)"

As a result of that, it is quite clear that the Executor of an estate can in fact authorize you as a representative, and the Authorization form is the avenue for that. They must indicate their name, and their role ie; Executor (or POA if the person is still alive) above their signature.

todd29 · ‎June 02, 2020

Thanks. I'm not saying a Legal Rep can't be authorized. I've been authorized many times in the past with a T1013 form, copy of Will and copy of Death Cert. However, the T1013 is no longer a valid form. The AUT-01 is not for online authorization (and I can't see ever using this form). The AuthorizeRep form doesn't look like a mail in form. But maybe it is?

sean34 · ‎June 02, 2020

Hi Todd. I've been using the AuthorizedRep form and mailing it with the death certificate and Will. I know it doesn't look like a mail in form, but I couldn't find any other option. Just make sure that you write in the complete SIN number as the 1st half is masked now when printed. The authorization not expiring once someone died only came into effect if they died AFTER February 16th.

todd29 · ‎June 02, 2020

Sean, thanks. And thanks to all who posted.
That's exactly what I was looking for. Maintaining authorization for deceased taxpayers will be a welcomed change!
Back to answering call and emails about CEBA, CERB, CEWS, CECRA, TWSE..... sigh...

LMK1 · ‎June 02, 2020

Did you try the RAC online option yet?

sean34 · ‎June 02, 2020

Error: Field is not valid for this service. (T906).... RAC online is a total failure for deceased taxpayers.

ken58 · ‎June 02, 2020

The 'Manage Authorization Requests' tab on the RAC page seems to give the option of access by Legal Representative, although I haven't done any deceased returns yet this year

sean34 · ‎June 02, 2020

Yes that's what I selected and then I get that error. Maybe that's the goal eventually but doesn't appear to work right now.

ken58 · ‎June 02, 2020

Well, I have to call CRA this morning anyhow, so I'll try to get the lo-down and post later

LMK1 · ‎June 02, 2020

The retaining authorization after death thing IS in effect, but whether it applies depends on date of death relative to when that change happened. I have deceased clients on both sides of that date, whatever it was...

I am thinking the best way to proceed is to use the "authorization request" on RAC. There is a place to indicate who is signing it and I presume you can upload supporting doc's along with the signature page if you have indicated it's signed by legal rep? CRA is all working remotely now so this is probably your best bet...

todd29 · ‎June 02, 2020

Thank you. I will check out Rep a Client.

ken58 · ‎June 02, 2020

After spending more than an hour on hold with CRA yesterday, here is the information I was given. The Authorization form on Profile must be mailed, with a copy of the death certificate, and copy of the will naming the Executor, or a copy of the court order naming the Trustee, etc. Once CRA has received this info and updated their information, then authorization will be granted to the person/company on the Authorization form.

It appears that there is no provision for on-line authorization.

sean34 · ‎June 02, 2020

Thanks for going through that. Glad to hear that I've been doing it correctly. As I mentioned before though, make sure you write in the complete SIN.

9130347028092726 · ‎July 23, 2020

Dead People....

This what I do...works everytime ..takes forever....

1. T1013 authorizing the POA / Executor.

2. T1013 having the Executor authorizing you as the representative.

3. Letter authorizing ON LINE ACCESS. (as level 2 on the T1013 is not enough)

4. Will

5.Death Certificate.

All this gets mailed in........

ken58 · ‎July 24, 2020

I just went through this with 3 clients who had deceased spouse within the year.

I mailed the Death Certificate, Will, and form AUT-01, signed by the Executor. I included a cover letter outlining that the Executor had retained our firm to represent the deceased, and mailed that all to the Winnipeg Tax Office (mailing address is on the CRA website.

It takes a long time to get approval due to the cutbacks at CRA due to Covid-19, but I eventually got access to all three accounts.

LMK1 · ‎August 06, 2020

I am about to do this so will see how long it takes...anyone know if TSO drop boxes are in use again?

ken58 · ‎August 12, 2020

Don't hold your breath waiting for the approval. I sent the info in, and the 20 working days they say is their time frame stretched out into over 40 working days. I'm not sure how long it would have taken if I had not sent an e-mail to the office of the Minister of National Revenue. That seemed to get things moving, and I now have on-line access to the accounts of all 3 deceased clients.

Good luck!

9130347028092726 · ‎August 12, 2020

They are Fckrs I called as I had access for some but not all. I asked about the AUT-01 and it's a separate form not even in the authorization portion of my representative. This change came in February without any real notice or fan fare. I asked for a supervisor call back and got one the next day. I was asking questions and she hung up on me. i called back and an hour later no farther ahead so I'll fill out an RC 193 and name everyone I talked to till they get to the supervisor who hung up on me.

They also changed that you can see on-line but it depends from when you sent in paperwork, when they died and what phase of the moon is in. So out of 6 I'm only missing access for one person and he was a client and friend that I had authorization prior to his death.

Thanks

KDHayes · ‎February 22, 2021

Mail in copy of will making sure to include SIN on each page. Efile authorization as usual. Once the will has been registered, your online information will be available. May take a few weeks but seems to be faster.