Letter of authority
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.
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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.
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.
Non-resident employees who carry out services in Canada and non-resident directors should not use Form T1213.
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.
|If you reside in...||Send your request to|
Nova Scotia Tax Services Office
||Jonquière Tax Centre
2251 boulevard René-Lévesque
Jonquière QC G7S 5J1
||London-Windsor Tax Services Office
451 Talbot Street
London ON N6A 5E5
||Saskatchewan Tax Services Office
340 3rd Avenue North
Saskatoon SK S7K 0A8
||Fraser Valley Tax Services Office
9737 King George Boulevard
Post Office Box 9070, Station Main
Surrey BC V3T 5W6
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