Frequently asked questions -- Paper based authorizations

1. What happens if I don't correctly complete Form T1013?
2. Can I electronically submit my Form T1013?
3. Should I submit duplicate T1013 forms even if the CRA does not request them?
4. Why does the business have to register their Business Number (BN) with Represent a Client? Why does an individual representative have to register with the Represent a Client service for a RepID or a GroupID?
5. I submitted Form T1013 with my RepID, BN, or GroupID but I don't have online access. Why?
6. Should I submit a Form T1013 each year for my client?
7. Why was the six-month rule for processing Form T1013 implemented?
8. What happens if I submit a Form T1013 that has more than one completed field for online access (RepID, BN, or GroupID) on it?
9. What is the CRA service level standard for processing Form T1013?

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1. What happens if I don't correctly complete Form T1013?

If you don't correctly complete Form T1013 with all mandatory information, we will not process the form.

The following information is mandatory:

• Part 1 - Client information
  • First name.
  • Last name.
  • Account number, such as your social insurance number (SIN), T3 (Trust) or T5 number -- at least one account number must be present.
• Part 3 - Giving consent for a representative
  • Name of individual or firm if online access is not requested.
  • The BN or RepID or GroupID -- for online access.
  • Specify tax year(s) -- this option is not available for online access, which defaults to all tax years.
• Part 4 – Signature and date
  • The taxpayer or legal representative must sign and date the form.
  • We must receive the form within six months of its signature date.

2. Can I electronically submit my Form T1013?

As of January 24th, 2011, EFILE service providers will have the capability to electronically submit the Form T1013, Authorizing or Cancelling a Representative, to the Canada Revenue Agency (CRA) using certified EFILE TT1 tax preparation software. The form(s) may be submitted in batches of one to thirty and the filing option will be available year round.

Electronically submitted form TT1013s will only be accepted to authorize registered representatives. For security purposes, the CRA will not accept electronically submitted authorizations for non-registered representatives. Registered representatives are representatives who have registered with the CRA's Represent a Client online service. For more information about Represent a Client, or to register with the service, go to www.cra.gc.ca/representatives.

For more information.

3. Should I submit duplicate T1013 forms even if the the CRA does not request them?

No. Submitting duplicate forms, or sending duplicate forms to multiple offices, creates unnecessary work and slows down the processing of the inventories in all the affected tax centres. Also, if you are preparing returns for several tax years at once, only one Form T1013 is required.

4. Why does the business have to register their Business Number (BN) with Represent a Client? Why does an individual representative have to register with the Represent a Client service for a RepID or a GroupID?

Once the BN and/or the individual representative is registered with the CRA's Represent a Client service, taxpayers can use the RepID, BN, or GroupID to authorize the representative or business to deal with the CRA online on their behalf.

5. I submitted Form T1013 with my RepID, BN, or GroupID but I don't have online access. Why?

There are several reasons why you may not have online access. Some of the most common reasons are listed below.

• If a firm has not registered their BN, or an individual representative has not registered with the CRA through Represent a Client for a RepID or a GroupID, we cannot grant online access.
  
  Once a business is registered, employees of that business can register for an employee RepID and give it to their employer who, in turn, will associate it to the business. The RepID is a seven-character alphanumeric code that identifies the employee associated to the business.
  
  
• When we receive a paper copy of Form T1013, requesting that a representative be granted online access to taxpayer information, we send a Letter of Intent to the taxpayer to confirm the authorization. The purpose of the letter is to provide an added level of assurance that the authorization was in fact submitted by the taxpayer and accurately represents their intention.
  
  If the taxpayer agrees, no further action is required. If the taxpayer does not agree, and notifies CRA, the authorization will be deleted.
  
  
• If there is a c/o address on the taxpayer's account, online access will be given a pending status until the taxpayer or their legal representative calls the CRA at 1-800-959-8281 to confirm online access for the representative's authorization.
  
  
• If there is a returned mail indicator on the taxpayer's account, we cannot issue a Letter of Intent because we do not have the taxpayer's current address. Therefore, the representative will be updated without online access. The taxpayer should contact the CRA to update their address and submit a new Form T1013, requesting online access.

5. Should I submit a Form T1013 each year for my client?

You do not have to submit Form T1013 each year. As of February 2006, the automatic three-year expiry date no longer applies. Unless the taxpayer specifies an expiry date on Form T1013, the authorization will be indefinite and will remain on file until the taxpayer contacts us to cancel the authorization or until notification of the taxpayer's death. If a taxpayer has given you online access, you can verify the details of your authorization for that client by viewing your client list on Represent a Client or by calling 1-800-959-8281.

7. Why was the six-month rule for processing Form T1013 implemented?

As an enhanced security measure, and to ensure that taxpayer information is protected, we will no longer accept or process forms that are dated more than six months before the date we receive them.

8. What happens if I submit a Form T1013 that has more than one completed field for online access (RepID, BN, or GroupID) on it?

If you complete two or more fields for online access on Form T1013:

• an individual (RepID) will take precedence over a group (GroupID) or a business (BN); and
• a group (GroupID) will take precedence over a business (BN).

9. What is the CRA service level standard for processing Form T1013?

T1013 forms for individual accounts received during peak tax time (which is mid-March to mid-July), will be processed within 20 business days of receipt. T1013 forms received during non-peak tax time (which is mid-July to mid-March), will be processed within five business days of receipt. To make sure that Form T1013, Authorizing or Cancelling a Representative, is updated within published service standards, please send the form to your tax centre.