CRA T1013 authorization: complete guide for accountants

The T1013 — Authorizing or Cancelling a Representative — is one of the most important administrative documents in a Canadian tax practice. It authorizes you to act on your client's behalf with the Canada Revenue Agency (CRA).

Without a valid T1013 on file, you cannot access your client's tax account, receive Notices of Assessment, or communicate with CRA on their behalf.

What the T1013 actually authorizes

A signed T1013 allows you to:

• Access tax information for your client's accounts
• Update information for certain tax accounts
• Receive CRA correspondence on the client's behalf
• Represent the client in disputes and audit situations

The form allows you to specify the level of access (view only vs. update) and the specific tax accounts covered.

New vs. existing clients

For new clients, the T1013 is typically collected as part of your onboarding package alongside:

• Government-issued photo ID
• Void cheque or direct deposit information
• Prior year Notice of Assessment (if available)
• Signed engagement letter

For existing clients, a T1013 should be on file and reviewed periodically. The CRA does not have a mandatory expiry, but good practice is to confirm authorization every 2–3 years, particularly if a client's circumstances have changed.

Electronic signatures on T1013 forms

Since 2020, the CRA has accepted electronic signatures on T1013 forms. This was introduced as a temporary COVID-19 measure and subsequently made permanent.

What constitutes an acceptable electronic signature:

• A typed name with consent confirmation
• A drawn signature via stylus or mouse
• A signature created through a recognized e-signature platform

The CRA requires that you maintain documentation showing:

• That the client signed electronically
• The date of signing
• That the client had the ability to review the document before signing

How to submit to CRA

After obtaining the signed T1013, you have two submission options:

Option 1: File through Represent a Client (RAC)

1. Log into Represent a Client at canada.ca/cra-represent

2. Navigate to "Submit documents"

3. Upload the signed T1013

4. The authorization typically takes 1–3 business days to process

Option 2: Mail or fax

Still available but significantly slower. Mail submissions can take 4–8 weeks.

Common errors that delay processing

• Incomplete client information: SIN or business number missing
• Incorrect period: The "from" and "to" dates not completed
• Missing level of access: Not specifying view vs. update
• Unsigned form: The client section not signed (even if the representative section is complete)
• Wrong tax account type: Checking T1 when you need HST authorization, for example

Cancelling authorization

When a client leaves your practice, cancel the T1013 promptly. File a cancellation through RAC or submit a new T1013 with "Cancel" checked. This protects both you and the former client.

Best practice: collect at onboarding

The most efficient approach is to collect the T1013 as part of your new client onboarding workflow, alongside other required documents. Using a document request platform that supports electronic signature allows you to bundle this into a single client-facing checklist rather than managing it separately.