A T1013 form is an authorization form that allows someone to access, and make changes to your CRA Account (Social Insurance Number).
What is a T1013 Form?
Filing a T1013 Form authorizes a representative to represent you for income tax matters at the level of authorization you specify, and for the tax year or years you indicate. Representatives usually include a spouse or common-law partner, a family member or friend, or a financial or legal representative. You may authorize more than one representative by completing a separate T1013 form. All authorizations remain in effect until a chosen expiry date or until another T1013 form is filed with Part 4 completed. The T1013 form cannot be used to authorize a representative to deal with the CRA on behalf of your business. This is a different form known as an RC59.
CRA Security and a T1013 Form
Whenever your representative contacts the CRA, the Canada Revenue Agency will confirm your representative’s identity and will ask for specific information relating to your name, address, date of birth, social insurance number, notice of assessment or notice of reassessment, tax return, or other tax documents in order to securely disclose confidential information related to your tax matter.
The T1013 form allows you to indicate the tax years for which you wish to be represented and to specify the level of authorization granted to your representative. If you wish to authorize your legal representative, you or your representative must complete and sign your T1013 form. For the purposes of a T1013 form, a legal representative is not limited to a lawyer and may include an estate executor or administrator, trustee or trust account custodian, guardian, or individual with power of attorney. Your legal representative must submit to the appropriate tax centre a complete copy of the legal document that authorizes them to act as such.
T1013 Form and Levels of Authorization
The T1013 form allows for two levels of authorization:
Level 1 authorization allows your representative to make payment arrangements for you and receive information such as:
- information given on your T1 Income Tax and Benefit Return or your T3 Trust Income Tax and Information Return;
- adjustments to your T1 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 CRA-administered benefits and credits (Canada child benefit, goods and services tax/harmonized sales tax credit, and working income tax benefit); and
- your marital status (but not information related to your spouse or common-law partner).
Level 2 authorization allows your representative to disclose the information listed in Level 1, and to allow changes to your return(s) and your account, including:
- adjustments to income, deductions, and/or non-refundable tax credits; and
- accounting transfers.
If you require a representative to assist you with the CRA, and need to have a T1013 form completed, call us today! We’re here to help!
This article provides information of a general nature only. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in this article. If you have specific legal questions you should consult a lawyer.