As a TPA, I've had a few people who didn't have their CRA account set up. I was directing them to CRA to set it up but as the season has progressed I've learned that isn't required to file their current year taxes using full service. This is applicable to young canadians or new canadians filing for the first time.
Is an account is required to designate a representative? YES. That said, the representative aspect for full service is related to accessing RAC and the AFR. Full service can still process the return, checking off first time filer. Once that return is filed, a notice of assessment will be received and Full Service will then be able to process an authorization for next year or other prior years returns.
This DOES NOT preclude new filers from using full service but it DOES preclude TPA from filing an authorization or checking RAC.
Directing cx to Canada.ca to register with CRA is not necessary PRIOR TO FILING but advise cx to create their account after they get their first notice of assessment.
Add notes for TE and tell TE to indicate first time filer, years to be filed if more than one and whether or not they have slips for at least one of the years.
Having at least one tax item in one year allows FS TE to file a first time filer return and once that is done, they will be able to authorize for other returns and download from CRA.
