Must Audit Support Documents Be Electronically Filed?

Starting in May 2013, CRA will again begin its Processing Review Program, which initiates requests for supporting documentation for claims made on tax returns.

Previously this information could be faxed or mailed into the tax department. This year tax practitioners will be able to submit those supporting documents electronically by using a new site feature called “Represent a Client.”

Three steps are required to do so: 

• First is registration by the practitioner to “Represent a Client”;  go to www.cra.gc.ca/representatives  to do so.
• Next, authorization from clients to submit documents on their behalf is required.  Use form T1013 Authorizing or Cancelling a Representative for this purpose.
• Third, the reference number indicated in the Processing Review letter must be quoted.

Article amended May 7, 2013.