Why do you need to complete this form?
Taxpayer information is confidential. If you want us at the Canada Revenue Agency to deal with another person (such as your spouse or common-law partner, other family member, friend, or accountant)
as your representative for income tax matters, we need your consent. You can give this consent by completing Parts 1, 2, 4, and 6 of this form.
You can also give or cancel a consent by providing the requested information online through “Authorize my representative” on our Web site at www.cra.gc.ca/myaccount.
Part 2 – Giving consent for a representative
You can consent to have more than one representative at the same time. However, you must complete a separate Form T1013 for each representative.
You will have to complete a new Form T1013 if you want to change information about an existing representative. For example, if your representative is a business, you can give consent for us to deal
with a specific individual in that business. If you want to replace that individual with another individual in the same business, you will have to complete a new form to update your consent. You do not have to complete a new form every year if there are no changes.
Note
If your representative is a business and you do not identify an individual in that business as your representative, you are giving consent for us to deal with anyone from that business.
Does your spouse or common-law partner or other family member need your consent?
Yes. We cannot deal with your spouse or common-law partner, son, daughter, or other family member without your consent.
Authorizing online access
You can authorize your representative to deal with us through our online services for representatives. You have to provide the RepID if your representative is an individual or the Business Number if your representative is a business. Our online services do not have a year-specific option, so your representative will have access to all tax years.
RepID / Business Number
A RepID is a seven-character alphanumeric code that identifies your representative. If your representative does not have a RepID, he or she can register for one online at www.cra.gc.ca/representatives. A Business Number (BN) is a nine-digit number that identifies the business that you choose to represent you. The BN must be registered with the “Represent a client” service to be an online representative. Your representative can register their BN at www.cra.gc.ca/representatives. Please ensure that the name of the business given in Part 2 is the same name registered with the “Represent a client” service on the CRA Web site. If the business names differ, online access will not be granted.
What will your representative be allowed to do?
When you give consent for us to deal with a representative, you are letting that person represent you for income tax matters, depending on the level of authorization you specify for the tax year or years. Income tax matters include issues related to information on your tax return. If your representative contacts or visits us, he or she will be asked to identify himself or herself. After we confirm your representative’s identification, we will ask for specific information relating to:
· your Notice of Assessment, Notice of Reassessment, or other tax documents; or
· information about the contents of your return.
Part 3 – Automatic Cancellation
When you do not check the box in Part 3, we will automatically cancel all existing authorized representatives we have on your file and replace them with the new representative. Alternatively, if you
want to give consent to a new representative and retain all existing representatives we have on your file, you will have to check the box in Part 3.
Part 4 – Levels of authorization
The level of authorization that you allow tells us what you agree to let your representative do. In some cases, you may want us to disclose your income tax information to your representative, but he or she cannot ask for changes to your account. By specifying the level of authorization, you are controlling the type of access given to your representative.
Note
If you do not specify a level of authorization in Part 4 of the form, we will assign a level 1.
Level 1 – Disclose
We may disclose information to your representative such as:
· information given on your tax return;
· adjustments to your tax return;
· information about your registered retirement savings plan, Home Buyers’ Plan, and Lifelong Learning Plan;
· your accounting information, including balances, payment on filing, and installments 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 account. Such changes include adjustments to income, deductions, non-refundable tax credits, and accounting transfers. Your representative will be able to submit a request for taxpayer relief, file a notice of objection, or an appeal on your behalf. However, your representative will not be allowed to change your address, your marital status, or your direct deposit information. We will not give your representative your eight-character access code.
Who can change your marital status, address, or direct deposit information?
Only you or your legal representative can ask us to change your marital status, address, or direct deposit information. Also, only you or your legal representative will be allowed to authorize, view, and cancel other representatives you have on your file. A legal representative can be someone with your power of attorney, a guardian, or an executor or administrator of your estate. That person does not need to complete this form, but he or she has to provide a complete copy of the legal document that identifies him or her as acting in that capacity.
Expiry date
Enter an expiry date if you want the consent to end at a particular time. Your consent will stay in effect until you cancel it, it reaches the expiry date you choose, or we are notified of your death.
Part 5 – Cancelling one or more existing consents
Make note of each consent you give, so you can cancel them when they are no longer needed. You can immediately cancel an existing consent by calling us at 1-800-959-8281 or by using the “MyAccount” service on the CRA Web site. You can also cancel an existing consent by completing Parts 1, 5, and 6 of this form. Your consent will stay in effect until you cancel it, it reaches the expiry date you choose, or we are notified of your death.
Part 6 – Signature
If you do not sign and date this form, we cannot be sure that you have given consent for us to deal with the representative identified on the form. 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 (e.g., person with your power of attorney, a guardian, or an executor or administrator of your estate) has signed and dated the form. This form must be received by the CRA within 6 months of its signature date. If not, it will not be processed.
Can you use this form for your business accounts?
No. For Business Number accounts, you have to complete Form RC59, Business Consent Form
Service standards for processing Form T1013 for individual accounts
We are committed to ensuring that we will process Form T1013 received during peak tax time, which is mid-march to mid-July, within 20 business days of receipt by the CRA. We will process every T1013 received during non-peak tax time, which is mid-July to mid-March, within 5 business days of receipt by the CRA.
Where do you send your completed form?
Send your completed form to your tax centre at the address listed below. If you are not sure which centre is yours, 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 Jonquière Cité PDF
Jonquière QC G7S 5J1
Shawinigan-Sud Tax Centre
PO Box 3000 STN Bureau-chef
Shawinigan-Sud QC G9N 7S6
Sudbury Tax Services Office
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 Hwy
Surrey BC V3T 5E1
International Tax Services Office
2204 Walkley Road
Ottawa ON K1A 1A8
Do you need more information?