MR-69 Authorization Form: Quebec Tax Power of Attorney Explained

What the MR-69 Does

The MR-69-V is Revenu Québec's authorization form that lets someone else deal with the provincial tax authority on your behalf. It's the Quebec equivalent of the CRA's T1013 — a tax-specific power of attorney that grants a representative access to your tax file and the ability to communicate with Revenu Québec about your returns, assessments, and outstanding balances.

Families typically encounter this form in two situations: when an aging parent needs help managing their tax affairs, and when a liquidator (the Quebec equivalent of an executor) takes over a deceased person's tax filings. In both cases, the MR-69 is the document that opens the door to Revenu Québec.

What the MR-69 Authorizes

The form lets you specify the level of access your representative gets. There are two levels:

Level 1 — Information only. The representative can access tax information and receive copies of correspondence. They cannot make changes, file objections, or authorize adjustments.

Level 2 — Full representation. The representative can do everything: access information, file returns, request adjustments, file objections, and negotiate payment arrangements. This is the level most families need when managing a parent's affairs or settling an estate.

You can authorize the representative for specific tax years or for all years. For estate settlement, authorizing all years is safer — the liquidator may need to file returns for prior years if the deceased fell behind, and a year-restricted MR-69 would require a new form for each additional year.

How to Fill Out the MR-69

The form is available on Revenu Québec's website (search "MR-69" on their site). The key sections:

Part 1 — Taxpayer identification. The social insurance number, name, and address of the person whose tax file is being accessed. For a deceased person, use their last known address.

Part 2 — Representative identification. The representative's name, address, and phone number. If the representative is a professional (accountant or lawyer), their firm name and professional ID number.

Part 3 — Authorization scope. Choose Level 1 or Level 2. Specify the tax years covered. Indicate whether this authorization replaces a previous one (it will, by default, unless you specify otherwise).

Part 4 — Signature. The taxpayer must sign the form. If the taxpayer is deceased, the liquidator signs with proof of their designation. If the taxpayer is incapacitated and has a homologated protection mandate, the mandatary signs with proof of homologation.

The MR-69 Is Not a General Power of Attorney

A common source of confusion: the MR-69 only works with Revenu Québec. It doesn't give your representative authority over bank accounts, SAAQ transactions, property matters, or anything else. Similarly, a general procuration (Quebec power of attorney) doesn't automatically give someone access to your Revenu Québec file — the tax authority has its own form and its own process.

For the federal tax side, you need the CRA's T1013 (Authorizing or Cancelling a Representative). The MR-69 covers Quebec provincial taxes only. Most families settling an estate need to file both forms, since the deceased has obligations to both Revenu Québec and the CRA.

Filing the MR-69 After Death

When someone dies, the estate liquidator needs to file the MR-69 to gain access to the deceased's Revenu Québec file. This is essential for filing the terminal (final) tax return — the TP-1 for the year of death — and any outstanding prior-year returns.

Along with the MR-69, the liquidator must provide:

• A copy of the death certificate from the Directeur de l'état civil
• Proof of their designation as liquidator (the relevant clause from the will, or if intestate, the notarized declaration of the heirs appointing them)

Once processed, the liquidator can access the deceased's tax file, receive notices of assessment, and handle all tax matters related to the succession.

The timing matters: Revenu Québec takes time to process the MR-69, and the liquidator can't file the terminal return without access to the deceased's prior-year assessments and carry-forward amounts. Submit the MR-69 as early as possible — ideally within the first few weeks of the death.

Filing the MR-69 for an Incapacitated Parent

If a parent is mentally incapacitated and has a homologated protection mandate, the mandatary files the MR-69 on the parent's behalf. The mandatary signs Part 4 and attaches a copy of the judgment of homologation.

If the parent is still capable but just needs help — can't navigate the tax system, has mobility issues, or speaks limited French — they can sign the MR-69 themselves. No protection mandate or homologation is needed. The parent simply fills out the form and signs it.

Common MR-69 Mistakes

Filing the MR-69 but not the T1013. The MR-69 covers Revenu Québec only. Without the T1013, the representative has no access to the deceased's CRA file and can't file the federal terminal return.

Using an expired procuration. If the taxpayer has lost mental capacity, a procuration they signed while capable no longer works — at Revenu Québec or anywhere else. The mandatary needs the homologated protection mandate.

Not specifying "all years." If the liquidator restricts the MR-69 to the current year and then discovers unfiled returns from prior years, they need to submit a new form.

Where the MR-69 Fits in the Bigger Picture

Tax representation is one piece of the larger incapacity and estate planning framework. The MR-69 handles Revenu Québec. The T1013 handles the CRA. A procuration handles financial institutions and property transactions. A protection mandate handles everything when capacity is lost. Each authority has its own form and its own rules — and missing any one of them creates a gap.

Our Quebec Power of Attorney Kit maps out every authorization you need across agencies — from banking to SAAQ to Revenu Québec to the CRA — so you can set up all representations in a single planning session rather than discovering each gap during a crisis.

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