Letter of authority

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How to get a letter of authority
Situations where a letter of authority is not required
Situations where a letter of authority is required
Where to send the request

A letter of authority is a letter that gives you permission to reduce the amount of income tax to deduct from an employee's remuneration.

How to get a letter of authority

To get a letter of authority, the employee has to send Form T1213, Request to Reduce Tax Deductions at Source, or a written request to the appropriate Taxpayer Services Regional Correspondence Centre. The employee should include documents that support their position why less tax should be deducted at source.

Example

Jane regularly contributes to an RRSP in the year. She should send documents to show the amounts she contributes in her request for a letter of authority.

If the employee meets the criteria, the tax services office will send the employee a letter of authority, which they should give to you to reduce their income tax deductions.

We usually issue a letter of authority for a specific tax year. If an employee has a balance owing or has not filed outstanding income tax and benefit returns, we will not usually issue a letter of authority. Once the letter is received the employee has to give it to you, so you can start reducing the income tax deducted.

Keep all letters of authority with your payroll records so our officers can review them.

Situations where a letter of authority is not required

Certain amounts you withhold from the remuneration you pay to an employee automatically reduce the remuneration, and the amount of income tax to be deducted. You do not need a letter of authority for these amounts. For more information, see Reducing remuneration subject to income tax.

Situations where a letter of authority is required

Here are some examples why employees may request a reduction in tax deductions:

  • employee makes charitable donations to registered charities or other qualified donees
  • employee has employment-related expenses
  • employee pays for child care
  • employee makes deductible RRSP contributions himself during the year
  • employee lives in one province or territory but works in another and will have too much tax deducted

Where to send the request

Employees have to send Form T1213 or a written request to the appropriate Taxpayer Services Regional Correspondence Centre.

List of taxpayer services regional correspondence centres by province or territory of residence
If you reside in... Send your request to
  • Newfoundland and Labrador
  • New Brunswick
  • Nova Scotia
  • Prince Edward Island

Nova Scotia Tax Services Office
Post Office Box 638, Station Central
Halifax NS  B3J 2T5
Fax: 902-450-8558

  • Quebec
Jonquière Tax Centre
2251 boulevard René-Lévesque
Jonquière QC  G7S 5J1
Fax: 418-699-0203
  • Ontario
  • Nunavut
London-Windsor Tax Services Office
451 Talbot Street
London ON  N6A 5E5
Fax: 519-645-4029
  • Manitoba
  • Saskatchewan
  • Alberta
  • Northwest Territories
Saskatchewan Tax Services Office
340 3rd Avenue North
Saskatoon SK  S7K 0A8
Fax: 306-652-3211
  • British Columbia
  • Yukon
Fraser Valley Tax Services Office
9737 King George Boulevard
Post Office Box 9070, Station Main
Surrey BC  V3T 5W6
Fax: 604-586-6442

 

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