Form T183 and Authorizing a Representative
Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return
Print the form directly from your software product or from the site above.
The Form T183 must be completed in duplicate with the Part F signed by the taxpayer or the person who is required to file the return under the Income Tax Act (for example: Trustee in Bankruptcy or Legal Representative) before the return is electronically transmitted.
The form is year specific and must reflect the tax year being electronically filed.
Note: A signature by someone other than the taxpayer, the trustee, or the legal representative, is acceptable as long as an applicable power of attorney exists. If a power of attorney exists, this must be retained with the T183 form for at least six years following the date the return was electronically filed.
The entries on Form T183 must accurately reflect the entries on the electronic return. If the return is not accepted as originally transmitted, and the changes required for retransmission alter the refund or balance owing by more than $300, a new Form T183 must be completed and signed by the client.
Retention of documents
As required by subsection 150.1(4) of the Income Tax Act, both you and your client have to keep a copy of the completed signed Form T183. Instruct your client not to submit the form unless we ask for it. Keep your copy in a secure location.
Form T183 must be kept for at least six years following the date that the return was electronically filed. Written permission is required for you or your client to destroy Form T183 before the six-year period is up. For more information, see Information Circular IC78–10R5, Books and Records Retention/Disposal.
Electronic filers can keep a scanned version of the original T183 form signed by the taxpayer. If an electronic filer chooses to retain scanned versions of these forms, they must adhere to the requirements of Section 230 of the Income Tax Act by ensuring a minimum level of resolution in an electronically readable format, as the scanned version is considered a "record". Electronic filers must ensure that the manner of storage does not in any way change the information contained in the signed version of the T183 form provided by the taxpayer.
Authorizing a Representative using EFILE
How to authorize a representative or cancel their authorization, See Representative authorization
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