Before you authorize a representative

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Before you authorize a representative

Do you need to authorize a representative?

Check if you already have representatives listed on your file, and what they are allowed to do on your behalf. Get a list of your current representatives by:

Do not fill out a new form every year. Your current representative(s) is valid until:

  • you cancel them;
  • the expiry date you assigned has been reached;
  • the CRA has been notified of your death.

What is your representative allowed to do?

When you authorize a representative, you are letting that person represent you for income tax matters at the level of authorization you specify, for the tax year or years you indicate. Income tax matters include issues related to information on your tax return.

If your representative contacts or visits us, we will ask them for identification. After we confirm your representative's identity and that they are listed as your representative on your account, we will ask for specific information relating to:

  • your name, address, date of birth and social insurance number;
  • your notice of assessment or notice of reassessment;
  • your tax return; or
  • other tax documents.

The list of services that an authorized representative can do for you depends on the level of authorization that you give them.

Levels of authorization

By choosing the level of authorization, you control the type of access the CRA can give to your representative. There are two levels of authorization:

If you don’t give a level of authorization, we will assign level 1.

Level 1 authorization – Disclose information

Your representative will have access to:

  • information given on your T1 General Income Tax and Benefit Return or your T3 Trust Income Tax and Information Return
  • adjustments made to your T1 General 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, GST/HST credit, working income tax benefit)
  • your marital status, but not information related to your spouse or common-law partner

Your representative will not be allowed to:

  • change your address or phone number
  • change your direct deposit information or pre-authorized debit agreement
  • change your marital status
  • change your return
  • manage your online mail
  • request a change to your account (adjustment and transfers)
  • register your formal dispute
  • request a remittance voucher
  • submit documents
  • view, authorize or cancel a representative
  • view or update children in your care

Level 2 authorization – Disclose information and request limited changes

Your representative will have the same access as level 1, and will also be able to ask for changes to your account. These changes include:

  • adjustments to income, deductions, and non-refundable tax credits
  • accounting transfers

Your representative will also be able to:

  • request remittance vouchers for you
  • submit a request for taxpayer relief
  • file a notice of objection
  • file an appeal on your behalf

Your representative will not be allowed to:

  • apply for child benefits
  • change your address or telephone number
  • change your marital status
  • change your direct deposit information
  • manage your online mail
  • view, authorize or cancel other representatives
  • view or update children in your care

What if you have a legal representative?

A legal representative is:

  • an executor or administrator of an estate
  • someone with a power of attorney for tax matters
  • a guardian, trustee or custodian for trust accounts

To be authorized, the legal representative must send a complete copy of the legal document(s) giving them the authority to be your legal representative to the Canada Revenue Agency (CRA). Do not fill out Form T1013, Authorizing or canceling a representative, or authorize them in MyAccount.

Levels of authorization for a legal representative

A legal representative has access to all of your information. They can do all of the tax-related activities that you can. This includes changing your marital status, address, and direct deposit information. Only you or your legal representative can authorize, view, and cancel other authorized representatives on your file.

Tasks by authorization level
Tasks Level 1 authorization Level 2 authorization Legal Representative
Change your address No No Yes
Change your marital status No No Yes
Change your direct deposit information No No Yes
Obtain information given on your tax return Yes Yes Yes
Request changes to your account (adjustments and transfers)

No

Yes Yes
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Date modified:
2017-02-01