• 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). If the person is a business, be sure to enter on lines 13a and 13b the last name and first name of a person within the business whom we can contact for information.

In Part 2, provide information about the designated person who is to be granted authorization or power of attorney. An authorization allows the designated person to consult confidential information or documents that concern 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.

You can grant the designated person online access to your file if that person has a professional representative number. If that is the case, enter the designated person's professional representative number on line 16 and make sure that you entered the designated person's Québec enterprise number (NEQ) on line 10 or his or her identification number on line 10a. If you do not know the professional representative number, request it directly from the designated person.

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 Part 4, specify whether the designated person is being granted an authorization or a power of attorney. An authorization allows the designated person to consult confidential information and documents held by Revenu Québec that concern the person identified in Part 1, depending on the box you checked in Part 3. 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 negotiations with Revenu Québec having to do with that information and those documents or requests 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 that authorization or power of attorney 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.

In the case of a corporation, if, in carrying out his or her mandate, a designated person wishes to sign a return, a certificate or any other document made by the corporation for the purposes of a fiscal law or regulations made under such a law, that person must be so authorized by a resolution of the board of directors of the corporation or by a unanimous agreement of the shareholders.

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.

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.