July 23, 2007
In August 2005, the CRA implemented a policy that requires Form T1013, Authorizing or Cancelling a Representative, to be received by the CRA within six months of the date it is signed. Forms received after six months are not processed and are returned to the taxpayer to be signed and dated again.
The six-month rule was made after considerable review and consultation and is a security measure that relates to the access of confidential data. There was concern that dated requests might not reflect a taxpayer's current wishes.
Information on the six-month rule and on Form T1013is available on the CRA website. A notice that explains the six-month rule is posted on the page where the current Form T1013 can be downloaded, and this requirement is also noted clearly under the signature block on the form.
To avoid delays in processing authorizations, please send your copies of Form T1013 to the CRA at the addresses listed on the form as soon as the taxpayer signs them.