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Quiz: Represent a Client — authorisation online

5 questions

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1 An accountant is authorised on a client's GST/HST program account and now wants to discuss the same client's payroll account. Payroll accounts are covered automatically because they share a business number Authorisation for a business is granted per program account, so authorisation on one does not extend to another The authorisation extends to any account opened before it was granted The authorisation covers the business, so payroll is included

Answer key unconfirmed — rests on 1 unverified claim.

2 Which of these are true about authorisations in Represent a Client? Select all that apply.

Select all that apply.

An authorisation may be given an expiry date, after which it ends automatically An authorisation lapses automatically when the engagement ends A representative can request authorisation, which the taxpayer then confirms A taxpayer can authorise a representative from their own CRA online account A taxpayer can cancel an authorisation at any time without the representative's agreement

Answer key unconfirmed — rests on 5 unverified claims.

3 A trustee in bankruptcy asks how to submit an online authorisation request for the bankrupt taxpayer. Authority as a legal representative is established through documentation rather than an online authorisation request Through the taxpayer's own online account only Through the standard online authorisation request, which the taxpayer confirms No authority is available until the bankruptcy is discharged

Answer key unconfirmed — rests on 1 unverified claim.

4 How does a firm's staff act on the firm's client authorisations? Firms cannot be authorised; only individuals can Each employee must be separately authorised by each client A firm can be authorised as a representative, allowing its employees to act under the firm's identifier Staff act under the personal identifier of the partner who signed the engagement

Answer key unconfirmed — rests on 2 unverified claims.

5 A representative authorised at the view-only level tries to change a client's address and is refused. Why? The authorisation must have expired Address changes always require the taxpayer to act personally The authorisation carries a level of access, and view-only does not permit making changes Address changes require a separate paper form in every case

Answer key unconfirmed — rests on 1 unverified claim.

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