Canada Revenue Agency
www.cra.gc.ca
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Levels of authorization
The level of authorization that you allow tells us what you agree to let your representative do. In some cases, you may want us to disclose your income tax information to your representative, but he or she cannot ask for changes to your account. By specifying the level of authorization, you are controlling the type of access given to your representative.
It is very important to indicate the level of authorization on part 2 or part 3 of Form T1013, Authorizing or Cancelling a Representative; otherwise, we will assign a level 1.
Level 1 - Disclose
We may disclose the following to your representative:
- information given on your tax return;
- adjustments to your tax 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 benefits and credits (Canada Child Tax Benefit, Universal Child Care Benefit, GST/HST credit, Working Income Tax Benefit); and
- your marital status (but not information related to your spouse or common-law partner).
Level 2 - Disclose/Request changes
We may disclose the information listed in level 1 to your representative, and with level 2, he or she may ask for changes to your account. Such changes include:
- adjustments to income, deductions, and non-refundable tax credits; and
- accounting transfers.
Your representative will be able to submit a request for taxpayer relief, file a notice of objection, or an appeal on your behalf.
However, your representative will not be allowed to change your address, your marital status, or your direct deposit information. We will not give your representative your eight-character access code. Also, they will not be allowed to authorize, view and cancel other representatives you have on your file.
Who can change your marital status, address, or direct deposit information?
Only you or your legal representative can ask us to change your marital status, address, or direct deposit information. Also, only you or your legal representative will be allowed to authorize, view and cancel other representatives you have on your file.
Legal representative
A legal representative can be someone with your power of attorney, your guardian, or an executor or administrator of your estate. That person does not need to complete this form to be updated as a legal representative on your account, but he or she has to provide a complete copy of the legal document that identifies him or her as acting in that capacity.
Please see the chart for examples of what each level of authorization can do.
