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Online access for representatives

What is Represent a Client?

Represent a client is an online service that provides you with secure and controlled access to tax information on behalf of individuals and businesses. It's quick, easy, and secure.

Who can use this service?

Any business or person that manages the tax affairs of individuals, can use this service.

In this section, we'll talk about our online service called "Represent a Client." We will also talk about the authorization form T1013 and provide information on what's required for your clients to authorize you to deal with the CRA on their behalf.

Represent a Client

The secure online service called Represent a Client allows representatives to:

  • register with this online service and obtain a Rep ID; and
  • view account information and transact on behalf of individuals who have authorized them; and
  • use online tools to:
    • view your client lists;
    • view transactions performed on individual accounts and
    • manage your representative profile information.

For more information, visit www.cra.gc.ca/representatives.

Launched in February 2006, Represent a client is a service that provides authorized representatives with secure and controlled online access to their clients' tax information.

Since the launch of Represent a Client, individual clients have been able to authorize their representatives to deal with the CRA on their behalf through this online service

Since October 2007, business owners have been able to authorize their employees or representatives to deal with the CRA on their behalf through this service.

Since 2008, executors, powers of attorney, legal guardians, and public trustees have been able to register with our service.

The Represent a client service offers you the tools to manage your client’s information, manage employees within your business, and gives you the ability to create groups within your business to better manage your clients and employees.

For more information, visit www.cra.gc.ca/representatives.

Represent a client to date

Registrations
  • over 79,000 registered representatives
Authorizations
  • over 6.8 million authorizations by individuals
Accounts accessed in 2010
  • almost 2.8 million individuals (up 54%)

How to use Represent a client

Step 1 – Select the Represent a client link from the CRA home page
Step 2 – Obtain a CRA user ID and password
Step 3 – Register as a representative
Step 4 – Have your clients authorize you for online access
Step 5 - Access information and services on behalf of your clients

For more information, go to www.cra.gc.ca/representatives.

Already have a user ID and password? Select “Log in.” Do you need a user ID and password? Select “Register.”

Now register yourself and receive a representative identifier (RepID) or register your tax services business using your Business Number (BN).

Once you have registered yourself or your business, give your Rep ID or BN to individuals so they can authorize you to access their tax information online.

After you are authorized, you can access information and services on behalf of your individual clients.

Authorization form

  • T1013, Authorizing and Cancelling a Representative

Individuals can go to My Account and enter your RepID to authorize you, or enter the Business Number (BN) to authorize all employees of a business. They can also authorize you as a representative by completing Form T1013, Authorizing or Cancelling a Representative, and sending it to their tax centre.

Depending upon the level of access granted by the authorization, representatives will be able to view information, or view information and request changes on behalf of their clients, 21 hours a day, seven days a week. Representatives will have instant online access to the tax information they need to help complete their clients’ tax returns, without the assistance of a CRA telephone or counter agent.

Form T1013, Authorizing or Cancelling a Representative

This form lets a client give or remove consent (offline or online) for a representative to access the client’s personal accounts.

For more information on Form T1013, visit www.cra.gc.ca.

Form T1013 is designed to maintain taxpayer confidentiality. If a taxpayer would like the CRA to deal with another person such as a spouse, common-law partner, or tax professional as their representative for income tax matters, we need their consent. Consent can be given by completing Form T1013 on paper or online through the Authorize my representative option under My Account.

As of January 24th, 2011, EFILE service providers also have the capability to electronically submit the Form T1013 to the Canada Revenue Agency (CRA) using certified EFILE T1 tax preparation software.

Individuals can authorize their representative in three ways:

  • either by using an online service available on My Account called Authorize my representative; or
  • by completing and submitting a paper Form T1013, Authorizing or Cancelling a Representative; or
  • by having an EFILE service provider electronically submit Form T1013 to authorize registered representatives only (with a BN, RepID or GroupID)

An authorized representative may have the following levels of authority:

    Level 01—allows the CRA to disclose information to the representative.
    Level 02—allows the CRA to disclose information and accept changes from a representative.

The CRA database

Tax preparers are submitting:
  • multiple forms during the same filing period
  • new forms when they already have authorization for all tax years on file
  • Form T1013 and the authorization in Part E of Form T183, Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return
The CRA receives high numbers of T1013 forms every year. Submitting unnecessary T1013s results in increased inventory levels and has an impact on the CRA's processing standards.

Multiple forms are often submitted by a tax preparer for the same client. Tax preparers should submit only one Form T1013 per client to the CRA.

Tax preparers do not need to submit new forms every year when the authorization on file covers all tax years. For information on the client's authorization, tax preparers can call the CRA at 1-800-959-8281. If they have online access, tax preparers can log on to the Represent a Client service and view their list of clients online.

Tax preparers who file by EFILE and have completed Form T183 do not need to send Form T1013, unless they want their client to grant them online access. Part E of Form T183 gives a level-two authorization for that year.

Common errors

  • incomplete forms
  • forms dated more than six months before they are received by the CRA
  • The taxpayer is a child, and the signing person does not state their relationship to the taxpayer.
  • authorization expired before processing
  • errors related to the Business number or BN
Six mandatory pieces of information are required for Form T1013 to be properly completed:
  • taxpayer’s first and last name;
  • taxpayer’s social insurance number;
  • representative’s name;
  • tax years that apply to the authorization;
  • taxpayer’s signature; and
  • date of the authorization.

When a Form T1013 is submitted electronically by an EFILE service provider, the "Legal Representative" checkbox as well as the "Print name" field in Part 6 of the form are also mandatory.

The CRA will not accept forms that are dated more than six months before the date we receive them. The six-month rule is in place for security reasons to ensure that the situation reflects the wishes of the taxpayer. The CRA will also not process forms that are not signed and dated.  

If the taxpayer is a child, the individual signing Form T1013 needs to state their relationship.  

If the CRA receives an authorization that has expired prior to the processing date, the authorization will not be updated to the system.  

A business must be registered with the Represent a client service before it can enter its Business Number (BN) on the paper version of Form T1013.

If tax preparers are filing for several tax years at once for the same client, only one Form T1013 is required indicating all tax years.  

The service standard for processing a Form T1013 during peak tax time, which is from mid-March to mid-July, is within 20 business days of the day the CRA receives the form. A Form T1013 received during non-peak tax time, which is mid-July to mid-March, will be processed within five business days of the day the CRA receives the form. The CRA system cannot accommodate the updating of T1013 forms for future tax years.

More information

  • 2D bar code
  • processing incomplete T1013 forms
  • legal representatives
  • paper versus online authorization

When Form T1013 is printed from certified EFILE tax preparation software, a 2D bar code will be automatically generated. The 2D bar code for the Form T1013 will be a separate bar code from the one on the tax return. The bar code will capture a taxpayer’s identification information and authorization data input on a Form T1013.

When a Form T1013 is received with information or a signature missing, the CRA will return the incomplete form to the taxpayer. The authorization is not updated to our system, but we do make note of the reason why on the taxpayer’s account.

If a legal representative is signing Form T1013 to authorize a representative on behalf of a taxpayer, the documents naming that legal representative must also be submitted to the CRA to ensure that the taxpayer’s file is updated with the legal representative’s name and relationship.

Authorizations can be submitted to the CRA either electronically or on paper. Either method can allow the representative to have online access to taxpayer information using the Represent a client service. However, online access allows the representative to access information for all tax years, while authorizations not involving online access will allow the taxpayer to indicate specific tax years.

Authorization for reassessments

  • The requirement to enclose or have on file authorization with Form T1-ADJ, Adjustment Request Form, is not new.
  • Level-two authorization is required for adjustments.
  • If authorization is not on file or not at level two, the adjustment request will be returned to the taxpayer.

The need for authorization has been indicated on Form T1-ADJ for a number of years. The requirement is not new, but enforcement has become more stringent. As the CRA expands the number of ways taxpayers communicate with us and receive information, confidentiality policies and procedures must be adapted.

Level-two authorization allows information to be disclosed and changes to be requested to a client's return. When authorizing a representative, taxpayers can choose the level of authorization either in Part 2 or 3 of Form T1013 or online through Authorize my representative under My Account. Part E of Form T183 is also your level-two authorization for that year.

If there is any indication that the adjustment request came from a representative, the CRA will screen the adjustment request for authorization before processing.