Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Updating authorized individuals.
Position: It is the taxpayer's responsibility to update its information with CRA.
2017 CTF Annual Conference
Question 13: Online Authorization Process
The CRA has implemented a new online authorization process that can be used to authorize representatives to access client accounts. When making a request through this new process, the CRA requires that certain information contained in the request matches information it already has on file (e.g., authorized signing officer).
However, representatives and clients are finding it difficult to verify the authorized individuals CRA already has on file, particularly for larger and non-resident corporations where employees regularly leave the company. These issues lead to delays, repossessing requests, and resubmissions of change documentation.
Is the CRA aware of this issue and will it consider introducing a procedure to regularly verify or update authorized signing officers in the CRA’s files so that this information is kept current?
It is the responsibility of all businesses in Canada to ensure that all information that they are required to provide to the CRA (including Business Number signing authority information) is accurate, up-to-date, and complete.
That being said, when a representative is requesting an electronic authorization for a business client in Represent a Client, they will be asked to provide the business owner/Delegate Authority's (DA) name. The name will be automatically validated with what the CRA has on record as the signing authority. If the name matches, the representative will be able to continue with the electronic authorization request.
If the name does not match during the validation, the representative will be presented with a message stating that they can make a correction. If the name does not match after several attempts then the authorization will be denied and they will be presented with a message for the owner to contact the CRA. The owner can then update their information with the CRA records and the representative can start a new electronic authorization request with the correct business owner/DA's information.
As well, the representative will have the ability to submit owner documentation along with the signed certification page at the end of the electronic authorization process.
November 21, 2017
Response prepared in collaboration with:
Business Returns Directorate
Assessment, Benefit and Service Branch
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