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Quiz: Authorising a representative

7 questions

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1 Before disclosing anything to a caller who says they are an authorised representative, what must happen? A new Form AUT-01 must be received for each enquiry Identity must be confirmed, because confirming information back to a caller is itself a disclosure The taxpayer must be called to reconfirm on each contact Nothing further — the authorisation on file is sufficient

Answer key unconfirmed — rests on 2 unverified claims.

2 How can a taxpayer authorise a representative? By having the representative send a signed letter on the taxpayer's behalf Only through CRA's online services Only on a paper form Through CRA's online services, or on Form AUT-01, Authorize a Representative for Offline Access

Answer key unconfirmed — rests on 1 unverified claim.

3 Which of these are true of a representative authorisation? Select all that apply.

Select all that apply.

It extends automatically to the taxpayer's business accounts It may be given an expiry date It may be cancelled by the taxpayer at any time It is granted at levels — a lower level permits disclosure, a higher level permits making changes It cannot be revoked once granted for a tax year It may be limited to specified tax years

Answer key unconfirmed — rests on 4 unverified claims.

4 How does a legal representative's authority differ from a representative authorisation? A legal representative must also file Form AUT-01 before their authority takes effect A legal representative's authority is narrower than an authorised representative's in every case A legal representative — executor, estate administrator, attorney under a power of attorney, court-appointed guardian or trustee — holds authority by operation of law rather than by the taxpayer authorising CRA There is no difference; both are recorded the same way

Answer key unconfirmed — rests on 2 unverified claims.

5 A caller holds a power of attorney for their parent and expects it to give them full access to the parent's tax account. What is the position? A power of attorney gives full access to all tax matters automatically A power of attorney is not automatically effective for tax purposes; its scope determines what it authorises and CRA must review it A power of attorney has no effect for tax purposes at all A power of attorney is effective only after the taxpayer becomes incapable

Answer key unconfirmed — rests on 1 unverified claim.

6 An executor is dealing with a deceased taxpayer's affairs. What should they understand about the filings? The estate's obligations are reported on the surviving spouse's return No further filing is required once the final return is assessed The deceased taxpayer's tax affairs and the estate's tax obligations are separate filings Everything is handled in one final return

Answer key unconfirmed — rests on 1 unverified claim.

7 A man calls about his wife's benefit payment. He knows her SIN, date of birth and address. Can the information be disclosed? Yes, for benefit matters specifically, since benefits are household-based No — taxpayer information may not be disclosed to a third party without authorisation, regardless of relationship, and knowing details is not authorisation Yes — knowing the identifying details establishes his right to the information Yes, provided he does not request any changes to the account

Answer key unconfirmed — rests on 1 unverified claim.

Unanswered questions are marked wrong. There is no partial credit.