21 November 2017 CTF Roundtable Q. 13, 2017-0724271C6 - Online Authorization Process -- summary under Subsection 152(1)

Under CRA’s new online authorization process, it requires that certain information contained in the request matches information it already has on file (e.g., authorized signing officer). The correspondent noted that this can create problems where employees regularly leave the company. CRA stated:

[W]hen 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 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.

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