Authorized reps at Income-tax Settlement hearings need pre-submitted documentation; specify relationship or employment status if applicable.

An authorized representative appearing on behalf of an applicant at a hearing before the Income-tax Settlement Commission must submit a document authorizing their appearance prior to the hearing's commencement. If the representative is a relative of the applicant, the document must specify their relationship. If the representative is regularly employed by the applicant, the document must indicate their employment capacity at the time.