Notice to Trustees on behalf of CRA: Authorizing or Cancelling a Representative

To:           All Trustees

From:       The OSB is transmitting this message on behalf of the CRA

In August 2005, the CRA implemented a policy that requires Form T1013, Authorizing or Cancelling a Representative, to be received by the CRA within six months of the date it is signed. Forms received after six months are not processed and are returned to the taxpayer to be signed and dated again.

The six-month rule was made after considerable review and consultation and is a security measure that relates to the access of confidential data. There was concern that dated requests might not reflect a taxpayer's current wishes.

Information on the six-month rule is available on the CRA Web site at http://www.cra.gc.ca/ese vices/tax/representatives/faqsauth-e.html A notice that explains this rule is posted on the page where the current Form T1013 can be downloaded, and this requirement is also noted clearly under the signature block on Form T1013.

To avoid delays in processing authorizations, please send your T1013 forms to the CRA as soon as the debtors sign them.