You may have difficulty in dealing with the Canada Revenue Agency (CRA). Or you just don’t like to or have no time to do it. You can authorize someone else as your representative for your income tax matters.
Who can be your representative?
Basically, anybody. It can be your spouse, family member, friend, tax preparer, accountant, lawyer, and etc. You can consent to have more than one representative at the same time.
How can I authorize a representative?
You need to complete Form T1013, Authorizing or Cancelling a Representative, for each representative. You can do it online using the “Authorize my representative” service in “My Account” on the CRA’s website. You can also send this form by mail to the CRA. If you authorize a service provider such as a tax preparation company or an accounting firm as your representative, it is easier you give this form to your representative and they can file it electronically (EFile).
Form T1013 can also be used to cancel a representative.
What will your representative be allowed to do?
There are two levels of authorization that control what you agree to let your representative do. By specifying the level of authorization, you are controlling the type of access given to your representative.
Level 1 allow the CRA discloses your income tax information to your representative, but he is she cannot ask for changes to your account.
The CRA may disclose the following information to your representative:
- information given on your income tax return;
- adjustments to your income tax return;
- information about your registered retirement savings plan (RRSP), Home Buyers’ Plan (HBP), tax-free savings account (TFSA), and Lifelong Learning Plan;
- information about your benefits and credits (Canada child tax benefit, universal child care benefit, What is GST/HST credit, working income tax benefit (WITB)); and
- your marital status (but not information related to your spouse or common-law partner).
Level 2 allows the CRA to disclose information as listed in level 1 to your representative, and plus, allow allow your representative to ask the CRA for changes to your account. Such changes include:
- adjustment to income, deductions, and non-refundable tax credits; and
- accounting transfers
With level 1, your representative will also be able to:
- submit a request for taxpayer relief;
- file a notice of objection; or
- file an appeal on your behalf.
What will your representative not be allowed to do?
Regardless with level 1 or level 2, your representative will not be allowed to do the following:
- change your address;
- change your marital status;
- change your direct deposit information;
- authorize other representatives;
- view other representatives you have on your file; or
- cancel other representative you have on your file.
What should you do if your representative is not acting in your best interest?
You should monitor and understand the transactions your representative is conducting on your behalf. If you feel your representative is not acting in your best interest, you should immediately remove their access to your information.
You can use Form T1013, Authorizing or Cancelling a Representative, to cancel your representative.