Do I need to complete an authorization form?

As an individual or trust, your account information is confidential. The CRA needs your authorization if you want the Canada Revenue Agency (CRA) to deal with another person (such as your spouse or common-law partner, other family member, friend, or accountant) who would act as your representative for income tax matters.

You do not need to complete Form T1013, Authorizing or Cancelling a Representative, if another person (such as your spouse or common-law partner, a friend, or your accountant) is only preparing your income tax return. However, if you want the CRA to deal with that person as your representative for income tax matters, you must complete Form T1013.

If you pay or credit amounts taxable under Part XIII of the Income Tax Act to a non-resident of Canada, go to Representatives for non-resident accounts.

You do not need to complete a new form every year if there are no changes.

If you are preparing returns for several tax years at once, only one Form T1013 is required.

If you want to authorize a representative for your business accounts, complete RC59 Business consent for access by telephone and mail.

If you have a legal representative, you, or your legal representative, do not need to complete Form T1013 to be updated as a legal representative on your account. The legal representative must send a complete copy of the legal document giving they the authority to act in that capacity to the appropriate tax centre.

What is a legal representative?

A legal representative is an executor or administrator of the taxpayer's estate, someone with a power of attorney, guardian, or trustee or custodian for trust accounts.

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