• 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.

The CRA will process completed forms only; incomplete forms will not be processed.

You or your legal representative (read "What is a legal representative?" on this page) must complete and sign this form.

Can you use this form for your business accounts?

No. For business number accounts, use Form RC59, Business Consent.

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 your 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.

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.

For security reasons, 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 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 also authorize or cancel a representative by providing the requested information online through "Authorize my representative" at www.cra.gc.ca/myaccount.

You can change information about an existing representative through My Account or by completing a new Form T1013. For example, if your existing representative does not have online access and you would like to give the CRA your authorization to deal with them online, you have to complete a new authorization form.

You do not have to complete a new form every year if there are no changes.

Part 1 – Taxpayer information

Part 2 – Representative information and authorization

Section A – Authorize online access (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 give authorization for online access and you have a "care of" address on your account, a letter will be sent to you to confirm the authorization. Online access will not be granted until you or your legal representative calls the CRA to confirm the authorization for online access.

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 representative. By specifying the level of authorization, you control the type of access or information we give to your representative.

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 benefits and credits (Canada child tax benefit, universal child care benefits, 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, your marital status, your direct deposit information, or a 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. Your authorization will stay in effect until you or your representative cancels it, it reaches the expiry date you choose, or we are notified of your death.

Part 4 – Cancel one or more existing authorizations

You can immediately cancel an existing authorization either at www.cra.gc.ca/myaccount or by calling us at 1-800-959-8281. You can also cancel an existing authorization by completing parts 1, 4, and 5 of this form. An authorization will stay in effect until you cancel it, it reaches the expiry date you choose, or we are notified of your death. Your representative can also immediately delete their own authorization online at www.cra.gc.ca/representatives, or make a request by telephone, in person, or in writing.

Part 5 – Signature and date

To protect the confidentiality of your 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.

If you are signing this form as the taxpayer, you must sign and date this form.

If two or more legal representatives are acting jointly on the taxpayer's behalf, each legal representative must sign Part 5 of this form.

This form must be received by the CRA within six months of its signature date. If not, it will not be processed.

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 www.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.

St. John's Tax Centre
PO Box 12071 STN A
St. John's NL A1B 3Z1

Summerside Tax Centre
103-275 Pope Road
Summerside PE C1N 6A2

Jonquière Tax Centre
PO Box 1900 STN LCD
Jonquière QC G7S 5J1

Shawinigan-Sud Tax Centre
PO Box 3000 STN Main
Shawinigan-Sud QC G9N 7S6

Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C1

Winnipeg Tax Centre
PO Box 14000 STN Main
Winnipeg MB R3C 3M2

Surrey Tax Centre
9755 King George Blvd
Surrey BC V3T 5E1

International and Ottawa Tax
ServicesOffice
PO Box 9769 STN T
Ottawa ON K1G 3Y4

For trust accounts:

Ottawa Technology Centre
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1A2

Summerside Tax Centre
103-275 Pope Road
Summerside PE C1N 6A2

Your responsibilities

It is your responsibility to monitor and understand the transactions your representative is doing on your behalf and to make sure that the information regarding your representative is current. By accessing My Account, you can view the transactions your representative made in your account. The CRA often adds new online services that your representative can access. It is your responsibility to review the services and decide if your representative should still be authorized to represent you. For a list of services available, go to www.cra-arc.gc.ca/representatives. If you feel your representative is not acting in your best interests, you should immediately remove their access to your information.

Service standard for processing this form

We aim to process this paper form in 20 business days or less from the date it is received at the tax centre.

Do you need more information?

For more information, visit www.cra.gc.ca or call 1-800-959-8281.

TTY users can call 1-800-665-0354 for bilingual assistance during regular business hours.