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 D 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.
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 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 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.
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