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 an electronic request to authorize or cancel a representative is as follows:
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.
Legal representative signature checkbox – This checkbox is mandatory when your client is signing the form on behalf of a taxpayer and they are the executor or administrator of the taxpayer's estate, they have Power of Attorney, or they are the legal guardian. This box must be ticked to show that the form was signed by the legal representative. A copy of the legal document that gives the person authority to act as a legal representative must be sent to the taxpayer's tax centre if it is not already on file with the CRA.
Print name field – If the legal representative signed the form, the legal representative's name should be indicated in the print name field.
Duplicate forms – Do not fax or submit paper copies of any electronically submitted Form T1013 unless you are requested to do so by the CRA.
Please keep your copy of Form T1013 in a secure location. Form T1013 must be kept for six years following the date that the form was electronically transmitted to the CRA.
We will be monitoring the electronic submission of Form T1013 for which you have received a confirmation number and will ask to see copies of completed forms. If you fail to provide these completed forms, we will remove your authorized representative information from the affected taxpayer accounts and we may suspend your T1013 electronic filing privileges.