- T1013 - Authorizing or Cancelling a Representative
Authorizing or Cancelling a Representative
Why do you need to complete this form?
As an individual, trust or T5 filer, your account information is confidential. You need to complete this form if you want the Canada Revenue Agency (CRA) to deal with another person (such as your spouse or common-law partner, other family member, friend, or accountant) who would act as your representative for income tax matters.
You or your legal representative must complete and sign this form.
The CRA will process completed forms only.
What is a legal representative?
A legal representative is an executor or administrator of the taxpayer's estate, someone with a power of attorney, guardian, or trustee or custodian for trust accounts. That person does not need to complete this form to be updated as a legal representative on the taxpayer's account, but he or she must send a complete copy of the legal document giving him or her the authority to act in that capacity to the appropriate tax centre.
Can you use this form for your business accounts?
No. For business number accounts, use Form RC59, Business consent for access by telephone and mail.
Authorizing a representative
When you authorize a representative, you are letting that person represent you for income tax matters at the level of authorization you specify, for the tax year or years you indicate. Income tax matters include issues related to information on your tax return.
If your representative contacts or visits us, we will ask him or her for identification. After we confirm your representative's identity and that he or she is listed as your representative on your account, we will ask for specific information relating to:
- your name, address, date of birth, and social insurance number;
- your notice of assessment or notice of reassessment;
- your tax return; or
- other tax documents.
You can authorize more than one representative. However, you must complete a separate Form T1013 for each account and representative.
You can add or change information about an existing representative through My Account at cra.gc.ca/myaccount or by completing a new Form T1013.
For security reasons, inactive authorized representatives will be removed from your account after two years.
Part 1 - Taxpayer information
Enter your account number and your name. If you are an individual, enter either your social insurance number (SIN), temporary tax number (TTN), or individual tax number (ITN). Otherwise, enter your trust account number or T5 filer identification number.
Part 2 - Representative information and authorization
Section A - Authorize online access for all tax years (including access by telephone, in person, and in writing)
By completing Section A, you are authorizing your representative to deal with the CRA through our online services and by telephone, in person, and in writing. Your representative will have access to all tax years online.
For trust accounts, your representative will have access to all tax years available to them but with no online access.
If you have a "care of" address on your account, we will send you a letter asking you to call the CRA to authorize the online access. To avoid a delay, use My Account 's 'Authorize my representative'.
Section B - Authorize access by telephone, in person, and in writing (no online access)
By completing Section B, you are authorizing your representative to deal with the CRA only by telephone, in person, and in writing.
You have to provide the name of your representative if it is an individual, the business name if your representative is a business or the name of your representative and the business name if you want the CRA to deal with a specific individual from that business.
Levels of authorization
There are two levels of authorization you can give to your By specifying the level of authorization, you control the type of access or information we give to your representative.
Note
If you do not specify a level of authorization, we will assign
level 1.
Level 1 - Disclose
We may disclose information to your representative such as:
- information given on your T1 General Income Tax and Benefit Return or your T3 Trust Income Tax and Information Return;
- adjustments to your T1 General Income Tax and Benefit Return or your T3 Trust Income Tax and Information Return;
- information about your registered retirement savings plan, Home Buyers' Plan, tax-free savings account and Lifelong Learning Plan;
- your accounting information, including balances, payment on filing, and instalments or transfers;
- information about your CRA-administered benefits and credits (Canada child benefit, goods and services tax/harmonized sales tax credit, and working income tax benefit); and
- your marital status (but not information related to your spouse or common-law partner).
Level 2 - Disclose / Request changes
We may disclose the information listed in level 1 to your
representative and, with level 2, he or she may ask for changes
to
your return(s) and your account. Such changes include:
- adjustments to:
- income;
- deductions;
- non-refundable tax credits; and
- accounting transfers.
Your representative can request remittance vouchers for you.
Your representative will be able to submit a request for taxpayer relief or file a notice of objection or an appeal on your behalf.
Your representative will not be allowed to change your:
- address;
- marital status;
- direct deposit information; or
- pre-authorized debit agreement.
Part 3 - Authorization expiry date
Enter an expiry date for the authorization given in Section A or B of Part 2 if you want the authorization to end at a particular time.
Part 4 - Cancel your representative(s)
You can cancel your representative(s) using My Account at cra.gc.ca/myaccount, by calling 1-800-959-8281, or by completing parts 1, 4, and 5 of this form. An authorization stays in effect until you cancel it, it reaches the expiry date you choose, or we are notified of your death.
Your reprensentative can also immediately cancel their own authorization using Represent a client at cra.gc.ca/representatives, or by making a request by telephone or in writing.
To cancel more than one representative, but not all representatives, attach another sheet.
Part 5 - Signature and date
To protect your confidential tax information, we will not accept or act on any information given on this form unless you or a legal representative has signed and dated this form.
Your responsibilities
It is your responsibility to monitor and understand the transactions your representative completes on your behalf, and to make sure that the information for your representative is current. You can view your transactions using My Account.
The CRA often adds new online services that your representative can access. It is your responsibility to review these services and decide if your representative should still be authorized to represent If you feel your representative is not acting in your best interest, you should immediately remove their access to your information.
For a list of available services, go to cra.gc.ca/representatives.
Where do you send your completed form?
Send the completed form to your CRA tax centre at the address listed below. If you are not sure which tax centre is yours, go to cra.gc.ca/contact, or look on your most recent notice of assessment or notice of reassessment. You may also find it on other notices from us.
International and Ottawa Tax
Services Office
PO Box 9769 STN T
Ottawa ON K1G 3Y4
Jonquière Tax Centre
PO Box 1900 STN LCD
Jonquière QC G7S 5J1
Prince Edward Island Tax Centre
103-275 Pope Road
Summerside PE C1N 6A2
Shawinigan-Sud Tax Centre
4695 Shawinigan-Sud Blvd
Shawinigan QC G9P 5H9
Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C1
Winnipeg Tax Centre
PO Box 14000 STN Main
Winnipeg MB R3C 3M2
For trust accounts:
Ottawa Technology Centre
875 Heron Road
Ottawa ON K1A 1A2
Prince Edward Island Tax Centre
103-275 Pope Road
Summerside PE C1N 6A2
Service standard for processing this form
We aim to process this paper form within 4 weeks from the date it is received by the CRA.
Do you need more information?
If you have questions about how to complete this form, call 1-800-959-8281.
Teletypewriter (TTY) users
TTY users can call 1-800-665-0354 for bilingual assistance
during regular business hours.