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By signing Form AUT-01, Authorize a Representative for Offline Access, you're authorizing the representative to have access to information regarding your trust accounts. Send the form to the appropriate CRA tax centre listed on the form within six months of the date it is signed.
A legal representative is someone you choose to take care of your legal issues. You can have different legal representatives for different legal issues. For example, you may have a legal representative who only represents you to the Canada Revenue Agency about a Canada child benefit issue.
You need to: make sure the CRA has been notified of the death. notify the CRA that you are the legal representative. provide the CRA with any requested documentation. cancel or transfer payments, such as the: ... find out if the person who died had any uncashed cheques from the CRA.
A legal representative is an individual or organization appointed by a legal document. The limit of the actual authority is defined in the legal document. You are the legal representative if you are in one of the following situations: You are appointed as the guardian, trustee or committee by a court.