Forms T183 and T1013
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 only the current year version is acceptable.
Note: The use of signature labels or stamps on Form T183 is not acceptable. 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.
Part G – Document Control Number (DCN)
EFILE–certified software generates a document control number at the time a record is created. Record this DCN in Part G.
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.
Form T183 has options for client authorization for alternative address and for tax preparer pre and post-assessment contact (similar to Form T1013, Authorizing or Cancelling a Representative). See the reverse side of Form T183 for further details. When Part E (2012) or Part D (2013 and subsequent tax years) is transmitted, upon assessment of the electronic tax return, the consent request information for your client will be updated electronically. The authorization will apply to the tax year and return indicated on Form T183.
The expiry date for client authorization to permit tax preparer contact will also be captured electronically. If that return is selected for review after the assessment, but before the expiry date on Form T183, and if supporting documents are required, we will contact you and not your client, unless otherwise indicated by the tax preparer pre-assessment and/or post-assessment review contact code. The contact letter will be written in the preferred language of the client. To cancel this authorization, your client must send us a completed paper version of Form T1013, Authorizing or Cancelling a Representative.
When Part E (2012) or Part D (2013 and subsequent tax years) is not transmitted and the return is selected for review after the assessment, we will contact your client directly, whether or not there is a T1013 form on file.
Form T1013, Authorizing or Cancelling a Representative
EFILE service providers can electronically submit Form T1013, Authorizing or Cancelling a Representative, to the Canada Revenue Agency (CRA) using certified EFILE T1 tax preparation software. The form(s) may be submitted in batches from one to thirty and the filing option is available year round. The electronic form must be received by the CRA within six months of its signature date. Otherwise, it will not be processed.
EFILE service providers are able to electronically submit T1013 forms to authorize registered representatives only; therefore for security purposes, the CRA will not accept electronically submitted authorizations for non-registered representatives. To become a registered representative you must register your business number (BN), or obtain a RepID or GroupID with the CRA's Represent a Client online service. For more information about Represent a Client, or to register with the service, go to Represent a Client.
When electronically submitting Form T1013, immediate access to your clients' accounts will be granted via our online services, once the authorization has been updated to the taxpayer's account. However, if a taxpayer has a "care of" (c/o) address on their account, online access will not be granted until the taxpayer or legal representative for the taxpayer contacts the CRA and confirms the authorization. In the meantime, you will have access to your client's account by phone, in person, or in writing.
Currently, the time it takes to process an electronic request to authorize or cancel a representative is as follows:
- In the majority of cases, electronic T1013 forms are being processed and updated to taxpayers' accounts instantly. This allows those using the Represent a Client service immediate access to their client's account. However, online access for taxpayers with a "care of" address will remain unavailable until the taxpayer or legal representative for the taxpayer contacts the CRA to confirm the authorization.
- The remaining electronic T1013 forms that cannot be processed automatically will be actioned within five business days. If information is missing and the form cannot be processed, the CRA will strive to obtain the required information directly from the taxpayer. The submission of the T1 return or the updating of a taxpayer's address may also allow for the updating of the electronically submitted T1013.
Currently, the time it takes to process a paper T1013 is 20 business days or less once received by the CRA, provided the request is complete.
Electronic submission of Form T1013 remains the fastest and most effective means of transmitting third party authorizations to the CRA.
Legal representative signature checkbox – This checkbox is mandatory when your client is signing the form on behalf of a taxpayer and they are the executor or administrator of the taxpayer's estate, they have power of attorney, or they are the legal guardian. This box must be ticked to show that the form was signed by the legal representative. A copy of the legal document that gives the person authority to act as a legal representative must be sent to the taxpayer's tax centre if it is not already on file with the CRA.
Print name field – If the legal representative signed the form, the legal representative's name should be indicated in the print name field.
Duplicate forms – Do not fax or submit paper copies of any electronically submitted Form T1013 unless you are requested to do so by the CRA.
Retention of the Form T1013
Please keep your copy of Form T1013 in a secure location. Form T1013 must be kept for six years following the date that the form was electronically transmitted to the CRA.
We will be monitoring the electronic submission of Form T1013 for which you have received a confirmation number and will ask to see copies of completed forms. If you fail to provide these completed forms, we will remove your authorized representative information from the affected taxpayer accounts and we may suspend your T1013 electronic filing privileges.
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