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Updated: 2018-02-02

The Canada Revenue Agency (CRA) requires that a taxpayer sign the appropriate sections on the T183 Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return before a preparer can electronically file on their behalf (for T2 corporate tax returns the equivalent form is the T183CORP). 

It is  important that you keep this signed T183 in your files should the CRA ask for it. They regularly check with preparers and request a signed copy. 

This form is used to:

  • Provide authorization to use T1 EFILE. Learn more in the T1 EFILE help topic.
  • Sign up taxpayers for online mail.
  • Arrange for a Pre-Authorized Debit (PAD) from the taxpayer's bank account. Learn more in the Pre-authorized debit (PAD) help topic.
  • Request to receive the notice of assessment or notice of reassessment through download into TaxCycle—called Express NOA. Learn more in the Express NOA help topic.

Parts A, B and C

The information in Parts A and B flows from other areas in the TaxCycle T1 return. 

  1. If you need to make changes to the contact information in Part A, return to the Info worksheet.
  2. To drill-down to see the source of amounts in Part B, double click on the field to jump back to the source of the data. Most of the amounts flow from Schedule 1 or the T1 Jacket. You only need to re-print and get the taxpayer to sign the T183 again if the balance owing/refund changes by more than $300 (per the instructions on the back of the form).
  3. Part C shows the information about the electronic filer. The Name of person or firm and the Electronic filer number fields flow from the Engagement worksheet, which in turn are inserted based on what you set in options. See the T1 EFILE help topic and the Preparer and firm help topic to learn how to set these options.

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Part D—Declaration and authorization

This is where the taxpayer must sign to authorize filing of the tax return by the preparer before you can electronically file the return.

As of 2017, the authorization to represent the client for this year's return only is no longer part of the T183, but can still be indicated to CRA by answering the related question in the Filing section of the Info worksheet (and can be set as a default in new file options). It is then transmitted with the return through EFILE. This is only relevant if the preparer does not have a T1013 on file with CRA for the client.

Defaults for signing dates 

The T183 has checkbox at the top of the form that to enter the signing date based on the date set in the Filing section of the Info worksheet. If you answer No to this question, manually enter the signing date in Part D

You can set a default values for the signing dates in options:

  1. To open options, go to the File menu, then Options. Or, if you are on the Start screen, click Options in the blue bar on the left. 
  2. On the left, expand T1/TP1 and click on New File to apply the settings to all years. To set different options for a particular year, expand the section and click on a year.
  3. On the right, scroll down to the T183 Default Values section.
  4. Select an option under Signing Date:
    • Choose No default to leave the check boxes at the top of the T183 blank and manually enter the signing date on the Info worksheet.
    • Choose Insert the current date when printing to select Yes at the top of the T183 and have TaxCycle insert the current date at the time of printing into the field on the Info worksheet. 
    • Choose Enter signing date manually or leave it blank to select No at the top of the T183. You can either manually enter the date on the T183 or leave it blank. Nothing flows from the Info worksheet.

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When do you need to re-print and re-sign a T183?

If your client came in early in the season and signed a T183, the you needed to change the return before filing, you don't always need to reprint the form and have your client sign it again before you can transmit the return. 

The instructions on the back of the form states that as long as the refund or balance owing shown in Part B is not changed by more than $300, you have authorization to transmit or retransmit the return.

Part E—Document control number

TaxCycle inserts the Document Control Number (DCN) in this field when you print the T183.

Part F—Notices of assessment and reassessment

This section allows the taxpayer to indicate how they wish to receive their notices of assessment and reassessment and register for online mail.

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You must make at least one selection from the following options:
  1. If the taxpayer is already registered for online mail, indicate that here on this form. Their notice of re/assessment, and any future correspondence eligible for online delivery are currently not printed and mailed to them. Auto-fill my return (AFR) downloads include a flag to indicate whether a taxpayer is already registered for online mail, helping you make this select. You cannot select both the already registered for online mail check box and the one to receive paper copies by Canada Post. TaxCycle will show a warning message if you do.
  2. Check the second box to sign your client up to receive online mail from the CRA. In TaxCycle, their email address flows from what is entered in the Contact section on the Info worksheet. They will receive an email when there is mail available to them—such as their notice of assessment—and will then need to log in to cra.gc.ca/myaccount to view it. They will no longer receive their notice of re/assessment, and any future correspondence eligible for online delivery my paper mail. You cannot sign a taxpayer up for online mail and also check the box for them to receive paper copies by Canada Post. TaxCycle will show a warning message if you do.
  3. Check the third box to authorize the electronic filer/preparer to collect the taxpayer's notice of assessment via download from the CRA using the Express NOA service. See the Express NOA help topic to learn how to do this through TaxCycle. (To receive notices of assessment on behalf of your clients, you must have a valid form T1013 on file with the CRA. Read the T1013 help topic to learn how to obtain this authorization.) If a taxpayer chooses Express NOA:
    • The CRA will not send the taxpayer a paper copy of the notice of assessment or reassessment. 
    • If the taxpayer is registered to receive online mail, the notice of assessment will be made available electronically to the electronic filer and the taxpayer will receive an email notification to inform them that there is online mail available to view in My Account. (We recommend the taxpayer be registered for online mail if you make this selection.)
    • If the taxpayer is getting a tax refund and he/she has not signed up for direct deposit, the notice will be made available to the electronic filer and the refund cheque will be mailed to the taxpayer. (If the return is being discounted, the refund and notice of assessment will be sent to the discounter.) 
    • This authorization is valid for current tax year assessments and reassessments only, and will not affect all other correspondence.
  4. Check the last box to have the taxpayer to receive paper copies of all correspondence by letter mail. This is the default for this section. You cannot select this option if the taxpayer is registering or already registering for online mail. TaxCycle will show a warning message if you do.

Defaults for online mail and notices of assessment

The questions in Part F of the T183 share their  responses questions in the Filing section of the Info worksheet. If you change the answers on the Info worksheet, it is reflected on the T183 and vice-versa:

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You can set a default for these fields in New File options so they are answered automatically when you create or carry forward a file:

  1. To open options, go to the File menu, then Options. Or, if you are on the Start screen, click Options in the blue bar on the left. 
  2. On the left, expand T1/TP1 and click on New File to apply the settings to all years. To set different options for a specific year, expand the section and click on a year.
  3. On the right, scroll down to the T183 Default Values section.
  4. Under Online Mail, choose whether to register the client, do not register the client, or whether to mark the client as already registered. If you choose No default, you must make this selection in each file.
  5. Under Notice of assessment (NOA), choose whether the preparer will download the notice of assessment or whether the client will receive the paper copy from Canada Post. If you choose No default, you must make this selection in each file.

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Part G—Pre-authorized debit (PAD) agreement

When a taxpayer has an outstanding balance on their tax return, TaxCycle suggests using the Pre-authorized debit (PAD) service. Learn more in the Pre-authorized debit (PAD) help topic.

The preparer must then complete Part G of the T183, including:

  • The withdrawal date, which must be at least five business days in the future.
  • The taxpayer's banking details.
  • Obtaining the taxpayer's signature to authorizing the payment. (The taxpayer must sign this section in addition to Part F.)

The preparer must keep the signed T183 on file should the CRA request it.  

To cancel or make changes to a PAD agreement, you must go online to the CRA My Account or Represent a Client. 

Default the PAD selection to "not interested"

A New File option allows you to default the Pre-Authorized Debit (PAD) field on the T183 to "not interested". To set this option:

  1. From the Start screen, click Options in the blue bar on the left side. If you have a file open, go to the File menu, then click Options
  2. On the left, expand T1/TP1 and click on New File to apply the settings to all years. To set different options for a particular year, expand the section and click on a year.
  3. On the right, scroll down to the section for T183 Default values.
  4. Select Taxpayer does not wish to use Pre-Authorized Debit.
  5. The not interested box in the PAD section of the T183 will be checked by default on new files, whether blank or carried forward. If this option is different than what is set on the form, a review message appears in any existing files.

PAD new file option

Confirm signature of the T183

The CRA requires that a taxpayer sign the appropriate sections on the T183 Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return before a preparer can electronically file on their behalf. Learn more about completing this form in the T183 form help topic.

Confirm the signature of the T183

It is also important that you keep this signed form in your files should the CRA ask for it. They regularly check with preparers. 

By default, TaxCycle requires you confirm the taxpayer has signed the T183 before you can transmit. Do this from the transmit sidebar:

  1. Click T183 link to open the form for data entry and review.
  2. Click Print the T183 link to print the form on whatever printer is configured for single-form printing. This opens the Print/Generate forms dialog box, where you can change the printer/output settings. From this dialog box, click the Print or Generate button to print/PDF the form. (Read the Print/PDF a single form help topic to learn more about the options available from this box.) 
  3. TaxCycle records the date and the name of the person who printed the form.
  4. Once you have a signed T183 on file, click the Confirm signature link. TaxCycle records the signing date and the name of the person who confirmed the signature.

You can disable the signature confirmation step. This skips the confirmation step, but will still see links to print and optionally log the T183 signature before transmitting. To learn how to do this, scroll to the bottom of this page and read the section on "Disable signature confirmation."

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How to avoid printing the second page of the T183

The second page of the T183 contains instructions for the form. Many preparers prefer not to print this second page. 

Regardless of how or when you choose to print the T183 (as part of a print set, as a single form, etc.), you can easily exclude this second page from printing when configuring your printer/output. For example, on this single form print box:

  1. Clear the Print instructions check box.
  2. Click the Save these settings for T183 link to have them available next time you print.

TaxCycle will only print the first page of the T183.