Levels of authorization

There are two levels of authorization you can give to your representative. By specifying the level of authorization, you are controlling the type of access we give to your representative.

Note

If you do not specify a level of authorization in part 2 of Form T1013, Authorizing or Cancelling a Representative; we will assign a level 1.

Level 1 - Disclose

We may disclose the following to your representative:

  • information given on your T1 General Income Tax and Benefit Return or your T3 Trust Income Tax and Information Return;
  • adjustments to your T1 General Income Tax and Benefit Return or your T3 Trust Income Tax and Information Return;
  • information about your registered retirement savings plan, Home Buyers' Plan, tax-free savings account, and Lifelong Learning Plan;
  • your accounting information, including balances, payment on filing, and instalments or transfers;
  • information about your benefits and credits (Canada child tax benefit, universal child care benefit, GST/HST credit, working income tax benefit); and
  • your marital status (but not information related to your spouse or common-law partner).

Your representative will not be allowed to do the following:

  • change your address;
  • change your marital status;
  • change your direct deposit information or pre-authorized debit agreement; or
  • request a change to your account (adjustment and transfers).

Level 2 - Disclose/Request changes

We may disclose the information listed in level 1 to your representative, and with level 2, he or she may ask for changes to your account. Such changes include:

  • adjustments to income, deductions, and non-refundable tax credits; and
  • accounting transfers.

Your representative will also be able to:

  • submit a request for taxpayer relief;
  • file a notice of objection; or
  • file an appeal on your behalf.

Your representative will not be allowed to do the following:

  • change your address;
  • change your marital status;
  • change your direct deposit information;
  • authorize other representatives;
  • view other representatives you have on your file; or
  • cancel other representatives you have on your file.

Legal representative

Only you or your legal representative can ask us to change your marital status, address, or direct deposit information. Also, only you or your legal representative will be allowed to authorize, view and cancel other representatives you have on your file.

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