Can my attorney for property file my income tax return in Ontario?
Yes. Filing income tax returns is a financial matter, and an attorney for property in Ontario generally has the authority to file your income tax return on your behalf under a valid power of attorney.
However, the Canada Revenue Agency (CRA) has its own procedures for recognizing an attorney. To file on your behalf or to access your CRA account, the attorney will typically need to register with CRA as your authorized representative. This is done through CRA's Represent a Client service. The attorney may be asked to provide a copy of the power of attorney document as part of this process.
Once registered, the attorney can file returns, respond to CRA correspondence, authorize direct deposits, and handle other tax matters on your behalf. They have the same duty to act in your best interest in tax matters as in all other financial decisions — for example, they should not make decisions that benefit themselves at your tax expense.
It is a good idea for an attorney to register with CRA promptly after the power of attorney takes effect, rather than waiting until a filing deadline is looming. Delays in registration can cause missed deadlines or complications. A lawyer or tax professional can help the attorney understand the registration process.
Key takeaways
- A POA for property covers income tax filing as a financial matter
- Attorneys must register with CRA through the Represent a Client service
- Registration should happen promptly, not at the last minute before a deadline
- The attorney must always act in the grantor's tax interests, not their own