MR-69 – Power of Attorney, Authorisation to Communicate Information, or Revocation

MR-69 – Power of Attorney, Authorisation to Communicate Information, or Revocation

General Information

Part 1 Identification of the person about whom Revenu Québec holds confidential information or documents

The term "person" refers to an individual, a deceased individual, an individual in business, a corporation, a partnership, a trust or an organization.

Part 2 Identification of the designated person

The term "designated person" refers to an individual (for example, a spouse) or a business (for example, an accounting firm).

Once the designated person has received authorization from the signatory, the designated person can consult the confidential information or documents held by Revenu Québec regarding the person identified in Part 1. In the case of a power of attorney, in addition to consulting confidential information and documents regarding the person identified in Part 1, the designated person can also represent that person and act on that person's behalf in dealings with Revenu Québec.

Note that you can grant the designated person online access to the file of the person identified in Part 1. If you wish to do that, enter the designated person's professional representative number on line 16 and make sure the designated person's Québec enterprise number (NEQ) has been entered on line 10. If you do not know the professional representative number, request it directly from the designated person.

The designated person will be empowered to either consult the type of information or documents specified in Part 3, or to consult, make changes and submit such information or documents to Revenu Québec, depending on whether you are granting an authorization or a power of attorney in Part 4, and on the online services offered on our website.

If you do not wish to grant the designated person online access to the file of the person identified in Part 1, leave line 16 blank.

Part 3 Information, documents, periods and taxation years covered by the authorization or power of attorney

If you wish to grant a general power of attorney or authorization, check one of the boxes in section 3.1.

If you check box 21 but would also like the authorization or power of attorney to cover information or documents related to the Act to facilitate the payment of support or the shelter allowance program, also check box 22 or box 23 in section 3.2 and provide any requested information.

If you would like to grant a limited power of attorney or authorization, check one or more boxes in section 3.2 and provide any requested information.

You must specify the taxation year(s) or period(s) to be covered by the authorization or power of attorney. The taxation year(s) or period(s) can be in the past, present or future.

Part 4 Authorization or power of attorney

In this part, you must specify whether the person is granting an authorization or a power of attorney to the designated person. An authorization allows the designated person to consult confidential information and documents held by Revenu Québec regarding the person identified in Part 1. A power of attorney not only gives the designated person access to such confidential information and documents but also allows the designated person to act on the person's behalf in dealings with Revenu Québec, such as, for example, when it comes to requesting that changes be made to the person's tax file.

Note that the authorization or power of attorney is no longer valid where the person identified in Part 1 is deceased or found incapable of managing his or her affairs by the Superior Court of Québec. Where the person is found incompetent, his or her legal or authorized representative can designate the same person, or someone else, to act on the person's behalf.

Part 5 Revocation

The person who authorized the communication of information or documents or who granted a power of attorney is responsible for revoking the same if the person, or his or her legal or authorized representative, deems that it is no longer necessary. To revoke an authorization or power of attorney, complete parts 1, 5 and 6 of this form. You must complete a separate copy of the form for each person with regard to whom you wish to revoke an authorization or a power of attorney.

Note that the signatory can also revoke an authorization or a power of attorney at any time by verbally informing Revenu Québec of his or her wishes. Revenu Québec, however, reserves the right to require written confirmation.

Part 6 Signature

Note that this form will be returned to you if Part 6 is not signed.

In the case of an individual, this part must be signed by the individual or by the individual's legal or authorized representative, who may be a tutor, a curator, a mandatary designated by a mandate in case of incapacity homologated by a court, a liquidator of a succession (estate), a trustee or any other person duly authorized through a power of attorney. The legal or authorized representative will have to provide documents proving that he or she is authorized to sign documents on the person's behalf and to send Revenu Québec form LM-14-V, Information About a Representative.

Where a business wishes to authorize the communication of information or documents or to grant a power of attorney to a designated person, this part must be signed by an authorized representative. In the case of an individual in business, the individual must sign. In the case of a corporation, one of the officers (president, vice-president, secretary or treasurer) must sign. In the case of a partnership, one of the partners must sign. Note, however, that the authorized representative can be any other person who provides documents proving that he or she can sign for the business.

The signatory must also enter the date of the signature. The authorization or power of attorney will take effect on that date and will remain valid indefinitely, unless a date is entered on line 52 or unless there are changes to be made to the information provided.

Note that if the designated person refuses to represent the person identified in Part 1, the designated person must so advise Revenu Québec in writing. In addition, under no circumstances may a designated person transfer the authorization or power of attorney to another person.
Appendices
If space is insufficient on this form, you must enclose extra sheets containing the applicable information. Make sure you clearly mark on each appendix which part of the form the information pertains to.

In addition, where the form must be signed by more than one legal or authorized representative, you must enclose an appendix containing each representative's name, signature and position, as well as the date of each signature.