Are clients required by CRA to sign the Authorize a Representative form each year or can we work off the one they signed last year?
Your representative's authorization stays in effect until you or your representative cancel it or it reaches the expiry date you choose. Your representative's authorization will no longer automatically expire when we are notified of your death.
https://www.canada.ca/en/revenue-agency/services/tax/representative-authorization/overview.html
The one from last year should be still valid
