What's new for the 2017 tax year?

Form T1013, Authorizing or Cancelling a Representative was revised in January 2018. Here is a summary of the changes:

• The list of tax centres, and instructions where to send the completed form, was updated;
• The representative's mailing address is no longer on the form, making the form easier to fill out; and
• The T5 filer identification number has been removed.

As of February 2018, the terms and conditions to electronically submit Form T1013 changed. The CRA removed the condition that the Form T1013 electronic submission only be used for activities related to preparing and submitting the tax return(s) of the taxpayer identified on Form T1013.

What are the benefits of submitting Form T1013 electronically?

• It is the fastest way to get yourself updated as a representative on your client's account. The CRA processes most of the electronically submitted T1013 forms right away versus paper forms which can take up to 28 days.
• In most cases, you will be able to access your client's information immediately through the Represent a Client online service.
• You can electronically submit Form T1013 21 hours a day, except between the hours of 3:00 am and 6:00 am Eastern Standard Time.

What do I need to consider before submitting Form T1013?

What do I need to electronically submit Form T1013?

• You must be a registered electronic filer in good standing and use CRA certified professional tax software that allows you to submit Form T1013. For more information, go to EFILE.
• The representative needs to be registered in Represent a Client. For more information or to register your business number (BN) or get a RepID or GroupID, go to Represent a Client.

Can I electronically submit Form T1013 before a taxpayer has signed and dated the form?

No. The taxpayer or legal representative must sign and date the Form T1013 before you electronically submit it to the CRA.

Does the CRA accept digital and electronic signatures on Form T1013?

No. For now, the CRA does not accept these types of signatures on Form T1013.

Do I have to submit a new Form T1013 each year?

No. You only have to submit a new Form T1013 if you need to change your authorization. Otherwise, the authorization will stay in effect until you or the taxpayer cancels it, it reaches the expiry date that was chosen, or the taxpayer dies.

What does the watermark on a Form T1013 mean?

A watermark will appear on any Form T1013 that is printed after it has been electronically submitted. The watermark tells the CRA that this is a duplicate form, and the CRA will not process it.

How can I verify if I am already authorized on my client's account?

• You can refer to your Client List in Represent a Client to verify your client's names or authorization levels; or
• You can enter your client's social insurance number (SIN) in Represent a Client to see if you have online access to their file.

Can a trustee in bankruptcy electronically submit Form T1013?

Yes, as long as they meet the conditions found under the heading, "What do I need to consider before submitting a Form T1013?"

What are the implications of submitting a duplicate request?

What is a duplicate request?

You have made a duplicate request when you submit a Form T1013 for a client that already has you on file as their authorized representative. If you submit a Form T1013 to request a change such as a new authorization level, or access to additional years, or to add online access, the CRA will not consider the form a duplicate.

What will happen if I continue to submit paper copies of Form T1013 and I am already the representative on a taxpayer's account?

If the CRA receives multiple duplicate T1013 forms from the same representative, the CRA will return all T1013 forms to you and ask that you remove the duplicate forms.

You can verify your client list or authorization levels by consulting your list in Represent a Client.

What steps do I follow if my client is someone other than the taxpayer?

If your client is a legal representative, the CRA requires all legal documentation (all pages) in support of that role. This will ensure that the CRA recognizes them as having the authority to name you as their representative and sign Form T1013. If there is more than one legal representative, make sure they all sign the form.

What steps should I follow when dealing with legal representatives?

• Enter the SIN, first name, and last name in Part 1 of Form T1013 to match those of the taxpayer your client is representing;
  • If the taxpayer is under the age of 16, make sure their parent or guardian signs the form and enter the name of the parent/legal guardian in the Print Name field in Part 5 as "Jane Smith - Mother" or "John Smith – Father".
• Tick the legal checkbox in Part 5;
• Have the legal representative sign and date the form;
• Make sure that all of the legal representatives sign the form if they are named jointly in the legal document;
• Mail a complete copy (not the original) of the legal documents to the taxpayer's tax centre (same address as on the back of the Form T1013);
• Submit Form T1013 electronically and our system will update it immediately once the legal document has been processed; and
• Keep the Form T1013 in your records.

What do I need to do if I am the authorized representative for a T3 trust?

The CRA does not currently accept T1013 forms submitted electronically for a T3 trust, however, you can use the software to generate a 2D barcoded Form T1013 to send in to the CRA.

What do I need to consider after submitting a Form T1013?

I electronically submitted Form T1013 and don't have access to the account. Why?

The CRA processes most electronically submitted T1013 forms immediately, but sometimes confirmation or additional information is required from your client. These situations can be resolved by asking your client to contact the CRA's individual tax enquiries line at 1-800-959-8281.

Do I need to send a paper copy of the Form T1013 after I submit it electronically?

No. No further action is required after electronically submitting a Form T1013.

How long do I need to keep the signed Form T1013?

You must keep a signed and dated copy of all T1013 forms for six years either in a paper or an electronic format that is legible to the CRA. You must be able to provide them at the CRA's request.

Am I required to send another Form T1013 if my client's tax return is being adjusted?

No. If you are authorized as a representative on your client's account, no further action is required. You can check your Client List in Represent a Client to confirm that you are authorized.

What do I do if a client no longer needs me to be a representative on their account?

It is your responsibility to immediately remove yourself from their account through Represent a Client or by calling individual tax enquiries at 1-800-959-8281.

Do I still need to keep a copy of a Form T1013 if I have removed my authorization from a taxpayer's account?

Even if you have removed yourself from a taxpayer's account, you must still keep a copy of all the T1013 forms you submitted for six years.

What is the Form T1013 Electronic Submission Monitoring Program?

What is the CRA's monitoring program and why was I selected?

The CRA reviews a portion of electronically submitted T1013 forms throughout the year. If you are selected for a review, you will be asked to submit a paper copy of the forms you electronically submitted. Do not send any forms with a watermark.

Do I need to keep a copy of T1013 forms that were not immediately updated?

Yes. You must keep a copy of all the T1013 forms you electronically submitted and received a confirmation number for, for a period of six years. The taxpayer or legal representative must have signed and dated all your paper copies before you submitted them electronically.

What happens if I do not provide the CRA with the requested T1013 forms?

If you do not provide the requested forms, the CRA will remove you as the authorized representative from all the selected taxpayer accounts.

If you repeatedly do not provide the requested forms, the CRA may suspend your privilege to electronically submit a Form T1013.

What are my responsibilities as a representative?

As a representative, you must maintain the confidentiality of taxpayer information and agree to the three following conditions each time you electronically submit a Form T1013:

• You must electronically submit a completed Form T1013 within six months of the taxpayer physically signing and dating the form.
• The Form T1013 the taxpayer filled out was not altered and the taxpayer was given the chance to enter an expiry date and select the appropriate level of authorization.
• You will keep and make available to the CRA, upon request, each taxpayer's signed and dated Form T1013 in an original or an electronic format that is legible to the CRA, for six years from the date this information was submitted to the CRA.

If you do not keep your agreement, the CRA will suspend your privileges to electronically submit T1013 forms.

To make sure the CRA can process your request efficiently, please follow the instructions for each warning message below.

W101

Thank you for using the e-submission service to send us Form T1013, Authorizing or Cancelling a Representative.

The Canada Revenue Agency (CRA) requires additional time to process your request.

If information is missing and the form cannot be processed, the Canada Revenue Agency (CRA) will strive to obtain the required information directly from the taxpayer.

We seek to action this form within three business days. After this period, please review your client list in the Represent a Client portal to confirm that your submission has been processed.

Do not send the signed and dated paper copy of the T1013 to the CRA. Retain the T1013 in your records for six years.

Ensure to indicate the taxpayer's current address on the return.

Some examples why you could receive W101:

• The taxpayer is under the age of 16 and the CRA is reviewing Form T1013 to confirm that either both parents or the legal guardians have signed the form.
• An executor has signed the Form T1013 for a deceased person and the CRA is reviewing Form T1013 to confirm that the person who signed the form is recognized as the legal representative for the deceased person's account.

Instruction:

If you receive a W101 message, there is no further action required by you or your client. If you do not get access to your client's information after 3 business days, your client should call the individual tax enquiries line at 1-800-959-8281.

W103

Thank you for using the electronic submission service to send us Form T1013, "Authorizing or Cancelling a Representative."

The Canada Revenue Agency (CRA) is sending a letter to the taxpayer requesting to contact us.

In the meantime, the taxpayer's account information may be available by telephone and in writing.

Do not send the signed and dated paper copy of the T1013 to the CRA. Retain the T1013 in your records for six years.

Ensure to indicate the taxpayer's current address on the return.

Why you receive W103:

Your client must contact the CRA to confirm information.

Instruction:

If you receive a W103 message, ask your client to call the individual tax enquiries line at 1-800-959-8281 to confirm the authorization on their account.

W104

Thank you for using the electronic submission service to send us a Form T1013, Authorizing or Cancelling a Representative.

The Canada Revenue Agency (CRA) will process the Form T1013 after the income tax and benefit return is processed.

Do not send the signed and dated paper copy of the Form T1013 to the CRA. Retain it in your records for six years.

Ensure that the taxpayer's current address is indicated on the return.

Why you receive W104:

The CRA needs to process your client's income tax return before it is able to process the Form T1013.

Instruction:

If you receive a W104 message and you have already sent your client's income tax return to the CRA, no further action is required. The CRA will process the Form T1013 after it processes the income tax return.

W105

Thank you for using the electronic submission service to send us a Form T1013, Authorizing or Cancelling a Representative.

The taxpayer must update their personal information with the Canada Revenue Agency (CRA). We will process the Form T1013 after we update the taxpayer's personal information.

Do not send the signed and dated paper copy of the Form T1013 to the CRA. Retain it in your records for six years.

Ensure that the taxpayer's current address is indicated on the return.

Why you receive W105:

Your client must contact the CRA to clarify personal information.

Instruction:

If you receive a W105 message, ask your client to call the individual tax enquiries line at 1-800-959-8281 to confirm the information on their account.

W106

Thank you for using the electronic submission service to send us a Form T1013, Authorizing or Cancelling a Representative.

The Canada Revenue Agency (CRA) needs more information before we can process your request.

The taxpayer is deceased and the executor(s) signed the Form T1013.

Send the legal document, such as the last will, testament, or letter of administration naming the executor(s) to the deceased taxpayer's tax centre without delay. Go to the CRA Web site for tax centre addresses.

We will process the Form T1013 after we update the executor(s) on the deceased taxpayer's account.

Do not send the signed and dated paper copy of the Form T1013 to the CRA. Retain it in your records for six years.

Ensure that the taxpayer's current address is indicated on the return.

Why you receive W106:

CRA has not yet processed supporting documents for the legal representative's authorization.

Instruction:

If you receive a W106 message, please send legal documentation supporting the person who signed the Form T1013 as the legal representative for the taxpayer's account. If you sent them already, no further action is required. If you need more information, you can call the individual tax enquiries line at 1-800-959-8281.

W107

Thank you for using the electronic submission service to send us Form T1013, Authorizing or Cancelling a Representative.

The Canada Revenue Agency (CRA) needs more information before we can process your request.

Form T1013 is signed by the taxpayer's power of attorney or legal guardian.

Send the legal document, such as the Power of Attorney or Court judgment, naming the Power of Attorney or legal guardian to the taxpayer's tax centre without delay. Go to the CRA Web site for tax centre addresses.

We will process the Form T1013 after we update the Power of Attorney or legal guardian on the taxpayer's account.

Do not send the signed and dated paper copy of the Form T1013 to the CRA. Retain the T1013 in your records for six years.

Ensure that the taxpayer's current address is indicated on the return.

Why you receive W107:

CRA has not yet processed supporting documents for the legal representative's authorization.

Instruction:

If you receive a W107 message, please send legal documentation supporting the person who signed the Form T1013 as the legal representative for the taxpayer's account. If you sent them already, no further action is required. If you need more information, you can call the individual tax enquiries line at 1-800-959-8281.