Estate and trust

  • 1.  164(6) adjustments

    Posted 10 days ago

    Have a number of requests into Canada Revenue Agency that went in by paper (registered mail or UPS when Canada Post labour dispute was ongoing), these requests are at least 6 - 11 months old. Requests show on progress tracker on Represent A Client but do not seem to be progressing. Lately have been sending these adjustment in by T1 refile feature. Just wondering if anyone else is having this type of delay as estate trustees are getting frustrated? 



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    William George Wray
    Harvest Gold Financial
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  • 2.  RE: 164(6) adjustments

    Posted 10 days ago

    We aren't seeing a delay in regular estate T3 returns, which were mostly filed in March / April and some in May.  However, anything with complexity is being moved from department to department and is not being processed, and executors are very frustrated. 



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    Jocelyne Dumaresq
    Bishop & Company Chartered Professional Accountants Inc.
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  • 3.  RE: 164(6) adjustments

    Posted 7 days ago

    Yes! We have a very outstanding 164(6) adjustment. After a very long time (adjusting a 2022 T1..) the actual tax adjustment was made but the interest on the original tax balance was not reversed. Its over 25K and is holding up the estate distribution. CRA currently says they will address it by May 2026. We put in a complaint (service feedback form) but that has been unaddressed for 3 months now. 



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    Agnete Bay
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  • 4.  RE: 164(6) adjustments

    Posted 5 days ago

    I am certainly seeing those taking an extremely long time, in fact, any T1 Adjustment that requires manual overview seems to get stuck on "pending". I have now become the thorn that will file the service complaint for every delayed file. It seems to get them addressed faster. In every case- they had just not been assigned to anyone or had been but the file was never addressed.

    Furthermore, the processing of registering legal representatives to even be able to register the authorized rep seems to now be at a standstill. I could pull my hair out. Feel free to use the service complaints- they seem to be our only course of action considering calling in for updates results in no answers.

    I did notice that even the Service Complaint Department is now delayed and is now only addressing matters from June 2025. I used to get a response within a week so... it's bad all around, sadly. 



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    Candy Davis
    Davis Accounting & Tax
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  • 5.  RE: 164(6) adjustments

    Posted 4 days ago

    Hi Candy,

    I am also having major issues with registering legal rep's for deceased taxpayers so I can get access as an authorized rep. I thought something changed because I have been sending in the same package for many years and only started having trouble this year. I had one where both the Executrix and myself had to do a conference call with CRA to get access. I asked the CRA agent if there was an issue with what I had sent in that caused the problem/delay because I want to fix whatever I am doing. She said that she doesn't see any issue with what I sent in and she can't tell why it did not get approved in the first place.



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    Erica Minarik
    ELM Chartered Professional Accountant Inc.
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  • 6.  RE: 164(6) adjustments

    Posted 4 days ago

    Good Morning!

    We have had the recent changes to the authorization program on July 15, 2025 and I've noticed everything go downhill since then. My executor clients can't even get through by phone to follow up. 



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    Candy Davis
    Davis Accounting & Tax Professional Corporation
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  • 7.  RE: 164(6) adjustments

    Posted 4 days ago

    I am still waiting on CRA for a 164(6) adjustment as well. The T1-ADJ was filed with a cheque (cashed in Nov 2024) due to other adjustments that needed to be made as the Executor's brother originally prepared the final return. However, nothing ever showed on the RAC tracker. When I called CRA in Feb 2025, I was told it was marked as a complex adjustment that could take up to 45 weeks.

    When I followed up this month, the agent confirmed the file had been sitting in accounting (where the cheque was processed) and was never sent to adjustments. They've now requested the transfer, and it should appear on the tracker within 3–4 weeks. As of now, nothing is showing, but there are still about two weeks left in that timeframe. They also assured me that it would go into the queue based on the date CRA received the package, not based on the date it arrived in the adjustments department.



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    Erica Minarik
    ELM Chartered Professional Accountant Inc.
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  • 8.  RE: 164(6) adjustments

    Posted 4 days ago

    To submit documents to Revenu Canada Deceased tax payer I go into my account, ID rep and submit documents using TX19 discharge description. The cilent's representative authorized me in their ID Rep / My account



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    Claire Bougie
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  • 9.  RE: 164(6) adjustments

    Posted 4 days ago
    Edited by Dennis Klander 4 days ago

    I just received closure on a 164(6) request that we had been waiting on for 1 year and a half.  We had made a CRA service complaint which seemed to help remind the CRA department that the request was outstanding but, were advised that due to the complexity of these requests the processing takes time. 



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    Dennis Klander
    Vine and Partners LLP
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  • 10.  RE: 164(6) adjustments

    Posted 4 days ago

    Yes - I am finding it extremely slow - be sure to mark on the T3 return (if you haven't already) that it is a 164(6) carryback otherwise they will not process the carry back.



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    Trevor Sinclair
    Trevor Sinclair Incorporated
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