Do you have a valid authorization?
The program automatically answers the question Do you have a valid authorization? based on the information entered in the form.
- The answer to this question will be “Yes”:
- if, in Form RC59, the box You had a valid authorization in the previous year is selected;
- if, in Form RC59, the date entered in the field “Expiry date of the authorization rolled forward from last year” is not passed;
- if, in Form RC59, a date is indicated in the field “Date the form was last submitted or form signature date of the preceding fiscal period.”
The answer to this question will be “No”:
- if you create a client file;
- if, in Form RC59, the date entered in the field “Expiry date of the authorization rolled forward from last year” is passed;
- if Form RC59 does not contain rolled forward data and no date is entered in the field “Expiry date of the authorization rolled forward from last year” or in the field “Date the form was last submitted or form signature date of the preceding fiscal period.'
Date the form was last submitted or form signature date of the preceding fiscal period
The value that was entered in the “Signature” section of the form for the previous year or, if the form was electronically transmitted, the date that was indicated in the field “Accepted” of the “RC59” section in Form EFILE Information (Jump Code: EFILE INFO) for the previous year will be rolled forward to the field “Date the form was last submitted or form signature date of the preceding fiscal period” of the “Rolled Forward Data” section. In this field, you will also be able to enter the date on which you have filed the form. The value in this field used to determine if you have an authorization for the client.
Note: If you choose to transmit Form RC59 to the CRA by fax, ensure that you select the Super Fine setting for digitization and use a 400 dpi minimum resolution to fax quality documents meeting the CRA standards.
Electronically transmit a request
Form RC59 can be electronically transmitted to the CRA. Although Form RC59 must be transmitted separately from the T2 return, the program allows you to transmit both documents at the same time; the transmitted documents will be forwarded to the appropriate CRA electronic services. The electronic filing for this form allows you to obtain consent for online access, which is not possible through paper filing.
In order for Form RC59 to be eligible for electronic transmission and the value of the EFILE RC59 status is "Eligible," the following requirements must be complied with:
- Form RC59 must be selected for electronic transmission (the box Yes is selected next to the field "Select this form for electronic filing" ("Electronic Filing" section of the form);
- The answer to the question Were all diagnostics related to Form RC59 corrected in the T2 EFILE diagnostic tab? ("Electronic Filing" section of the form) is Yes;
- The answer to the question Were all diagnostics with the "RC59" mention and relating to electronic filing corrected in the CCH diagnostic tab? ("Electronic Filing" section of the form) is Yes;
- The answer in the field “Form RC59 applicable” ("Electronic Filing" section of the form) is Yes.
The answers to the questions Were all diagnostics related to Form RC59 corrected in the T2 EFILE diagnostic tab? and Were all diagnostics with the "RC59" mention and relating to electronic filing corrected in the CCH diagnostic tab? must be defined by the program and based on information provided for the corporation (for example, the name of the corporation and its business number (BN) must comply with EFILE requirements) and data entered in Form RC59. Overriding a negative answer to one of these questions with a positive answer, can cause the rejection of the electronic transmission of Form RC59 with the CRA.
In addition, in Part 2, "Authorize a representative" an identifier must be indicated, i.e. a RepID, a GroupID or a BN. If the Update the information on the form based on the preparer profile used in the Identification form box is selected, this information is updated from the preparer profile used.
For more information on the procedure to follow to transmit Form RC59, consult the Transmit Documents of one or more Corporations Help topic.
IMPORTANT: As required by the CRA, make sure that you have the form signed by an authorized individual of the business before transmitting the form. As required by the CRA, Form RC59 printed for electronic filing is different from the version printed for paper filing. If you electronically transmit Form RC59 to the CRA, do not mail a signed paper copy of the form, unless requested to do so by the CRA as a result of an audit.
Note that you cannot electronically transmit Form RC59 using a WAC with the program. An EFILE number must be used.