T1013 - Authorizing or Cancelling a Representative

An increasing number of firms use the CRA’s Represent a Client service as part of the personal income tax return preparation process. This secure service provides online access to tax data of individuals they represent. The 1013 authorization form will grant you access to your clients’ information before you start preparing their tax return.

Once registration is done and the T1013 form is submitted to and accepted by the CRA, you can consult data of your clients online and use the TaxprepConnect download functionality to import their tax data to Taxprep, which will allow you to prepare their returns faster.

The steps to start using this service are as follows:

1. On the CRA Web site, click Register to create your own user ID and password to use the Represent a client service.

• To confirm your identity, you will need to enter you access code, found on your assessment notice, as well as your postal code.
• The next step consists in creating your security questions and answers.
• You will be able to access the CRA’s Represent a Client service immediately after that step.

2. On the CRA Web site, log on to the Represent a Client service using your CRA user ID and password, and register your business (using your business number (BN)), or register as a representative, to obtain a RepID or a GroupID.
   
3. Obtain authorization from your clients

Notes:
If you want your employees to also have online access to your clients’ information, they will also have to obtain a RepID from the CRA as explained in step 1.

The best practice for a firm to request authorization via the T1013 form is to do it based on their BN (or GroupID), instead of a RepID. This way, a new authorization is not required should an employee leave, and it is easy to create groups of employees to control access to clients’ information.

Preparer Profiles – Authorization Forms tab

• Filing and Additional filing options

Taxprep determines if the T1013 form is applicable for electronic filing based on information entered in the preparer profile for all of your clients.

In the “Filing” section of the preparer profile, the options:

• file for clients and
• file only for new clients

allow you to determine for which type of clients you want to complete the T1013 form.

The “Additional filing options” section allows you to manage certain situations separately:

• file for deceased clients;
• filing for authorizations expired on or before.

However, you may make a different choice to file a particular T1013 form by selecting either one of boxes Print this form or Cancel the printing of this form in the T1013 form.

• Options (online or telephone access)

If you want to electronically file the T1013 form and/or use the TaxprepConnect functionality, you must request an online access. To obtain an online access authorization (which includes telephone access or in writing), select the box Authorize online access Part 2A, CRA’s Represent a client service and enter in this section your RepID or GroupID identification number, or your BN. A RepID is a seven-character alphanumeric code starting with letter G, and a BN is a nine digit number. You must also indicate the name associated with the identification number used.

Note that the program does not validate these values: it is important that you make sure that they correspond to the information provided or received at the time of your registration as a representative with the CRA, because, if the information entered is incorrect, it could cause the form to be rejected.

If you do not want to have online access, complete this section only. To obtain an authorization for telephone access and in writing, select the box Authorize access by telephone and in writing (Part 2B) and indicate which period the choice to grant access should cover, otherwise the program will select box A – all tax years (past, present, and future) by default.

Note that in that case, you will not be able to transmit the form electronically or use the TaxprepConnect functionality. Only one of these accesses can be requested.

Level of authorization:

You can choose the authorization level for your online access, by telephone or in writing (Parts 2A and 2B of the T1013 form). This choice will apply to all your clients. However, you may modify your choice for a taxpayer by replacing the level of authorization (Part 2A or 2B) directly on the T1013 form. If you do not indicate a level of authorization, it will be defaulted to level 1.

Expiry date:

You can enter the expiry date in Part 2A or 2B if you want the authorization to end at a specific time.

Preparer Profiles – EFILE tab

• Select the form for electronic filing

Select the box above if you want to file the T1013 form electronically.

• Other information
  
  

The values of the line Consent expiry date rolled forward from previous year and the box This taxpayer already authorized you to access the Represent a Client service and your access is still valid come from the roll forward of information entered last year.

The date on which the “Accepted” value has been allocated by the program as a result of the acceptance by the CRA of the electronically transmitted form will be rolled forward to the field “Last electronic filing (prior years) accepted on:.”

For the following years, if there is no new electronic transmission of the T1013 form, this value will be retained during roll forward. However, if the form is transmitted electronically again, the new acceptance date of the form will be rolled forward.

The box This taxpayer already authorized you to access the Represent a Client service and your access is still valid will be selected during roll forward in the following situation:

• the form has been accepted and transmitted last year;
• the form was applicable and Part 2a of the form was completed for paper filing last year;
• the form was not applicable, but the box This taxpayer already authorized you to access the Represent a Client service and your access is still valid was selected last year.

Note that the box will not be selected if the expiry date of the consent is passed at the time the client file is rolled forward.

Electronic filing – Checklist

The purpose of the list of criteria in this section of the form is to make it eligible for electronic filing. Therefore, this list ensures that the form meets the conditions related to electronic transmission required by the CRA. When all criteria are complied with, the boxes will be automatically selected and the status of the electronic filing of the T1013 form will be displayed at the end of this section. However, verify the “general” type diagnostics relating to the T1013 form, because the eligibility for electronic filing is directly dependant on those diagnostics.

Part 1 – Taxpayer information

Taxprep automatically transfers the taxpayer’s social insurance number (SIN) and first and the last name to Part 1 of the T1013 form.

Part 2 – Representative information and authorization

Section A of this part of the form refers to online access and must contain only one of the identifier among a RepID with a first name and a last name, a GroupID with a group name or a BN with a business name.

If you are not registered for the Represent a Client service, complete only Section B of this part of the form. Note that in this case, you will not be able to file the form electronically.

Part 3 – Authorization expiry date

Enter the authorization expiry date given in Section A or B in Part 2 if you want the authorization to end at a specific time.

Part 4 – Cancel one or more authorizations

To be able to download your client’s tax data using the TaxprepConnect functionality, the same CRA user ID and password must not have more than one valid authorization with the CRA for the same client. For example, this could occur if, throughout the years, a client authorized both your BN and your RepID in two separate authorization requests.

Normally, in a case where you have both a RepID and a BN registered with the Represent a Client service, you should associate your RepID with your business in the “Administration” section of your Represent a Client account. This way, the client only has one authorization to give, i.e. the one with the BN.

Where your Represent a Client account contains redundant authorizations for the same client, you can delete the extra authorization(s), either in the Web page of you Represent a Client account, or in Part 4 of the T1013 form.

You can also complete Part 4 if you know that other representatives still hold a valid authorization that your client no longer wants, or if your corporation changed name (you will have to cancel the authorization held under the old name).

As a result of the deletion of the authorization of a taxpayer, you will no longer be able to access information and services for this taxpayer, either online, or using the traditional means, including by telephone, fax or mail.

Note that the taxpayer can immediately cancel any existing authorization by consulting the Web site https://www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/account-individuals.html or calling 1-800-959-7383.

Part 5 – Signature and date

Enter a signature date and have the T1013 form signed by your client or his or her legal representative before you proceed with the transmission. Furthermore, the form must be filed no later than six months after the signature date. Therefore, the form will not be eligible if the date of signature has passed six months.

Before filing the T1013 form, make sure that your EFILE number and EFILE password are entered in the options and settings (Tools/Options and Settings /Electronic Services /Identification).

IMPORTANT: As required by the CRA, make sure that your client or his or her legal representative signs the T1013 form before filing it.

• The “Eligible” value of the EFILE T1013 status is determined when all of the eligibility questions under the “Electronic Filing – Checklist” section are set to “Yes.” The filing status of the T1013 form displays automatically at the end the “Electronic Filing – Checklist” section and is also accessible through the File/Properties (F11) command.
  
  The “Accepted” or “Accepted with Conditions” value of the EFILE T1013 status is determined when the electronically filed T1013 form is accepted by the CRA. Once one of these values is allocated, the data displayed on the form will no longer be modified by the program, to make sure it matches the transmitted data that was accepted by the CRA. The form will no longer be applicable when printing the form.
  
  If the T1013 form has been “accepted with conditions,” you must not file it again. Consult the EFILE INFO form for more information on the acceptance.
  
  In addition, when printing a paper copy or a PDF of a T1013 form, a watermark will be printed on each page of the form to meet the CRA’s requirements.
• If you have to file a T1013 form again for which the value of the EFILE T1013 status is “Accepted” or “Accepted with Conditions,” you will have to answer “Yes” to the question “If the form has already been transmitted and accepted this year, do you want to transmit another copy of the form for this taxpayer?” under the “Electronic Filing – Checklist” section. This will allow the program to update the data in the form.

IMPORTANT:

The CRA has put in place a monitoring program for the electronic transmission of Form T1013 and will ask to see copies of the completed forms. If you fail to provide these completed forms, the CRA will remove your name as the authorized representative for the account of the taxpayer concerned. The CRA may also suspend your electronic filing privileges.

Because any printed and signed form containing a watermark will be rejected by the CRA upon a verification of the paper copies of the form, the checkbox The form has been printed and signed has been added to the electronic filing checklist. Therefore, the T1013 form will not be eligible until you confirm that it has been printed and signed.

If you electronically file the T1013 form with the CRA, do not send a signed copy of the form, unless the CRA requires to see it as a result of verification.

Consult the “Transmit documents of One or More Taxpayers” for more information on how to proceed to transmit this form.