General Information
EFILE service providers can electronically submit the 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.
When electronically submitting Form T1013, there will be a 4 day delay to gain access to your clients' accounts via our online services, once the form has been processed. If manual intervention is required, our goal is to process Form T1013 received during the peak tax time (mid-March to mid-July) within 20 business days of receipt by the CRA and within 5 business days of receipt by the CRA during non-peak tax time (mid-July to mid-March).
Important Reminders
- EFILE service providers will be able to electronically submit T1013 forms to authorize registered representatives only.
- 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), 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 http://www.cra-arc.gc.ca/esrvc-srvce/tx/rprsnttvs/menu-eng.html.
- Print Name field - If the legal representative has signed the form, their name (legal representative's name) should be indicated in the print name field.
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Legal Representative Signature checkbox - This field is mandatory. The form must be signed by the taxpayer or their legal representative. If your client is signing the form on behalf of a taxpayer and they have Power of Attorney, or they are the legal guardian or they are the executor or administrator of the taxpayer's estate, this must be indicated in the field with a 'Y' (yes). Also, if it has not already been done, a copy of the legal document that identifies the person who signed the form T1013 as the legal representative must be sent to us.
- The form must be received by the CRA within six months of its signature date. If not, it will not be processed.
Retention
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 sent.
We will be monitoring electronic submission of Form T1013 and will ask to see copies of completed forms. If you fail to provide these completed forms, we will remove the authorized representative from the affected taxpayers' accounts and, we may suspend your electronic filing privileges.
**IMPORTANT**: Please do not submit paper copies of the form unless requested to do so.