The T1013 Form was a document used to authorize or cancel a representative who could handle your tax matters with the Canada Revenue Agency (CRA). It allowed individuals, businesses, non-residents, and trusts to grant permission to representatives, such as accountants or tax professionals, to access and manage their tax accounts. However, as of February 10, 2020, the T1013 Form has been replaced by the AUT-01 Form and an online authorization process, modernizing and simplifying the way taxpayers manage their tax affairs.

What is a T1013 Form?

The T1013 Form was a key tool for taxpayers to authorize representatives to act on their behalf for tax-related matters. It enabled representatives to access tax information, file returns, and make updates to accounts. While the form was widely used, it required manual submission, which could lead to delays and errors. The CRA has since transitioned to digital solutions, replacing the T1013 Form with the AUT-01 Form and online authorization tools.

Authorize a Representative: Overview

By authorizing a representative, you grant them the ability to act on your behalf regarding your personal tax, business tax, non-resident tax, or trust tax matters. Representatives can:

• Access your personal tax details, including tax assessments or reassessments.

• Retrieve information related to your business tax accounts.

• Make updates to certain aspects of your business number and program account information.

• Access and update information from your non-resident or trust tax accounts.

The representative’s access remains valid until you or they revoke it, or until it expires (if an expiry date was specified). Their access will not automatically expire upon notification of your death unless they were acting as your legal representative.

Who can be my representative

Your representative can be a person, a group of people, or a business that you authorize to interact

with the CRA on your behalf, such as:

• An accountant

• A bookkeeper

• Your spouse or common-law partner

• Another family member

• A friend

• A lawyer

• A customs broker

• An executor

• A power of attorney

What Your Representative Can Do

Once authorized, your representative may:

• View and update your tax information.

• File returns on your behalf.

• Access notices of assessment or reassessment.

• Make account changes, such as updating your address or banking information.

• Manage trust or business accounts, depending on the level of access granted.
  Understanding how your financial accounts, such as RRSPs and TFSAs, are managed after your death is crucial, especially when authorizing representatives to handle your tax matters. Learn more about this in our guide on What Happens to Your Savings, RRSP, TFSA, and Other Assets When You Die.

Before You Start

Understand your responsibilities

It is your responsibility to provide your representative with the necessary tax information. They

may need one or more of the following:

• Your name, address, and date of birth

• Your social insurance number

• Your business number

• Your non-resident withholding tax account number

• The trust account number

• Your notice of assessment or notice of reassessment

• Your tax return

• Other tax documents

By authorizing a representative, you are allowing them to act on your behalf for personal tax, business tax, non-resident tax, or trust tax matters.

• Personal tax matters involve topics related to your individual account information.

• Business tax matters involve topics related to your program accounts. If you wish to authorize a representative for your Canadian business, you must first have a business number. To determine if you need a business number, visit When you need a business number or Canada Revenue Agency program accounts.

• Non-resident tax matters involve topics related to non-resident withholding tax accounts, which have account numbers starting with the letters NR.

• Trust tax matters involve topics related to trust accounts, which have account numbers starting with the letter T.

You are also responsible for selecting the level of access you grant to your representative.

If your representative contacts the CRA, they will be required to answer questions to confirm their identity and verify that they are listed as your representative on your account.

There are specific requirements for authorizing a legal representative. For more details, visit Legal representative or Represent someone who died.

Levels of Access You Can Give

The CRA allows taxpayers to grant different levels of access to their representatives:

1. Level 1 (View-only Access): Representatives can view tax information but cannot make changes.

2. Level 2 (Full Access): Representatives can view and update tax information, file returns, and make account changes.

3. Level 3 (Delegated Authority): For business accounts, representatives can authorize additional representatives and make significant account changes.

How to Give Authorization

You can authorize a representative for the following types of accounts:

• Personal Tax Account

• Business Tax Account

• Non-Resident Tax Account

• Trust Tax Account

Personal Tax Account

1. Online: The fastest method. Authorizing a representative online grants them immediate access to your CRA account.

   . EFILE: Your representative can submit authorization requests using CRA-certified tax software.

2. By Mail: Complete and mail the AUT-01 Form to the designated CRA tax centre. This method is slower and only provides offline access.

Business Tax Account

1. Online: Use the CRA’s My Business Account or Represent a Client portals for instant authorization.

2. EFILE: Representatives registered as electronic filers can submit authorization requests using CRA-certified tax software.

3. By Mail: Complete and mail the AUT-01 Form to the designated CRA tax centre.

Non-Resident Tax Account

1. Online: Non-residents can use the NR95 Form to manage their tax accounts.

2. By Mail: Submit the AUT-01 Form to the CRA’s Sudbury Tax Centre.

3. By Fax: Fax the completed AUT-01 Form to the CRA.

Trust Tax Account

1. Online: Trustees can authorize representatives through the My Trust Account portal.

2. By Mail: Submit the AUT-01 Form to the CRA for offline access.

Authorization Expiry Date and How to Cancel Your Representative(s)

When a taxpayer authorizes a representative, the authorization remains valid until the expiry date or until it is actively canceled by the taxpayer. To cancel an authorization:

• Use the CRA’s My Account or Represent a Client portal for instant changes.

• Submit a written request or call the CRA for manual cancellation.

• Specify which authorization to remove if multiple representatives are active.

Your Responsibilities, Legal Representatives, and Using the Form for Business Accounts

Taxpayers are responsible for:

• Monitoring transactions performed by their representative through the CRA’s online portals.

• Ensuring their representative acts in their best interest.

• Retaining signed authorization documents for six years.

Legal representatives, such as executors or guardians, must submit legal documents granting them authority to act on the taxpayer’s behalf. For business accounts, representatives with Level 3 Delegated Authority can authorize additional representatives.
Authorizing a representative can play a key role in estate planning, ensuring your financial and tax matters are handled effectively. For more insights, check out our article on Will and Estate Planning.

How to Submit Form AUT-01 (Authorize a Representative for Offline Access)

1. By Mail: Complete and mail the AUT-01 Form to the designated CRA tax centre. Ensure the form is received within six months of signing.

2. By Fax: Fax the completed form to the CRA. This method is faster than mail but still provides offline access only.

   Business owners may need to authorize representatives for specific financial arrangements, such as Immediate Financing Arrangements (IFA). Learn more about this in our article on Immediate Financing Arrangement (IFA) for Canadian Corporations.

When and Why to Authorize or Cancel a Representative

There are many reasons to authorize a representative, including:

• Incapacity: If a taxpayer is unable to manage their tax affairs due to illness or injury, they can authorize a trusted individual or organization to act on their behalf.

• Professional Assistance: Many taxpayers prefer to work with accountants or tax professionals to ensure accurate filings and strategic financial planning.

• Convenience: Authorizing a representative can save time and effort, especially for complex tax matters.

You can cancel a representative at any time if their services are no longer needed or if you feel they are not acting in your best interest.

Retirement planning often involves authorizing representatives to manage your tax accounts and ensure compliance. Discover why this is important in our article on 6 Reasons Why Retirement Planning Should Be Your Priority

How to Authorize a Representative: Steps for Taxpayer and Representative Information

1. Taxpayer Information: Provide your personal details, including your name, SIN, date of birth, and address.

2. Representative Information: Include the representative’s full name, address, and contact details.

3. Level of Authorization: Specify the level of access (view-only or full access).

4. Submission: Submit the completed form online, by mail, or by fax.

Conclusion

The transition from the T1013 Form to the AUT-01 Form and online authorization tools marks a significant improvement in how taxpayers manage their CRA accounts. By embracing digital solutions, the CRA has made the process faster, more secure, and more convenient for taxpayers and their representatives. Whether authorizing a family member, accountant, or legal representative, the new system ensures that tax matters are handled efficiently while protecting sensitive information.

FREQUENTLY ASKED QUESTIONS:

1. What is the purpose of the T1013 Form?

The T1013 Form was used to authorize a tax representative to handle your tax matters with the Canada Revenue Agency (CRA). It allowed the CRA to share your personal tax account or business tax account information with the authorized individual or organization. Is the T1013 Form still in use? No, the T1013 Form is no longer in use and has been replaced by updated authorization processes.

2. What are the levels of authorization available on the T1013 Form?

The T1013 Form provided two levels of authorization:

Level 1: Granted access to view tax accounts and make information-only inquiries.

Level 2: Allowed the representative to make changes, submit forms, and handle certain account changes on your behalf.

Is this process still valid? No, these levels of authorization are now managed through the CRA's updated systems.

3. How could I submit the T1013 Form?

Previously, the T1013 Form could be submitted through the EFILE portal, fax, mail, or in-person at a designated CRA tax centre. The fastest method was through the EFILE system, while mail was considered the slowest method. Can I still submit the T1013 Form? No, these submission methods have been replaced by the CRA's new authorization processes.

4. Can I authorize a representative online now?

Yes, the CRA now allows you to authorize a representative through the My Account or My Business Account portals. The Confirm my Representative service provides immediate access, and for offline access, you can use the updated Authorize a Representative for Offline Access form. Does this replace the T1013 Form? Yes, these online methods have replaced the T1013 Form.

5. What is the blackout period for authorization submissions?

The blackout period refers to the time when the CRA's systems are unavailable for updates. The service operates 21 hours daily, typically from 6:00 AM to 3:00 AM Eastern Standard Time, with a brief downtime for maintenance. Does this apply to the T1013 Form? No, the T1013 Form is no longer in use, but the blackout period applies to the CRA's current systems.

6. What is the alternative process for non-residents?

Non-residents can use Form AUT-01 or the Mail-In Authorization process if they have no online access. This process is slower but ensures that Non-Residents and Income Tax matters are handled appropriately. Is the T1013 Form still used for non-residents? No, these processes have replaced the T1013 Form for non-residents.

7. How long should I retain a copy of the T1013 Form?

If you previously submitted a T1013 Form, you should retain a copy for at least 6 years for record-keeping purposes, as required by the CRA. Do I need to retain the T1013 Form for new authorizations? No, for new authorizations, follow the CRA's updated guidelines.

8. Could I combine business and personal authorizations on the T1013 Form?

No, the T1013 Form was a separate form for personal tax accounts. For business accounts, you had to use the Submit Business Authorization process through My Business Account. Is this still the case? No, the CRA's updated systems now streamline these processes.

9. What exclusions applied to the T1013 Form?

The T1013 Form could not be used for trust tax accounts or to authorize representatives for exemptions. Sole proprietors had to use the Register for EFILE process to combine their business and personal accounts. Are these exclusions still relevant? No, these exclusions are now managed under the CRA's new authorization framework.

10. Where can I find additional details about the T1013 Form and its replacement?

You can refer to the Guide T4058, the Quick Guide, or the CRA's website for additional details about the T1013 Form and its replacement processes. For further assistance, you can contact the CRA by phone or visit their in-person service centres. Is the T1013 Form still available? No, the T1013 Form is no longer available, and you should use the CRA's updated authorization processes.