CRA is now letting professionals’ authorizations continue after a deceased individual’s death effective February 2020

In May of last year, CRA stated:

Starting in May 2019, online authorizations for deceased business taxpayers will not be terminated upon receipt of the date of death. They will continue until 1) they are cancelled by a legal representative (ex. an executor) or by the authorized representative themselves, or 2) upon the arrival of the expiry date that was provided on the signed consent form.

The same criteria will be extended to authorizations for individual (T1) clients in February of 2020.

Neal Armstrong. Summary of May 2019 CPA Alberta CRA Roundtable, ITA Session – Q.20 under ITA s. 70(2).