CRA forms
Form T183 Explained: Authorizing Your Preparer to File
6 yearshow long the records behind an electronically filed return have to be kept, along with a copy of the signed authorization.
Sources checked October 20263 min read
Key points
- Signed by the taxpayer before a preparer files their return electronically
- Kept by the preparer; sent to the CRA only if it asks
- Lets the preparer fix a rejected return if the refund or balance changes by $300 or less
- Corporations use Form T183CORP for the T2
What the form does
Form T183 is the taxpayer's written authority for a preparer to transmit their personal return electronically. The taxpayer, or their legal representative, signs Part F before the return is sent. The preparer keeps the signed original and the taxpayer keeps a copy; the CRA does not receive it unless it asks to see it.
By signing, the taxpayer confirms the amounts summarized from the return, names the person or firm filing it, and acknowledges the duty under the Income Tax Act to keep the records used to prepare the return for six years.
The parts of the form
The preparer fills in most of it; the taxpayer checks it and signs.
| Part | What it covers |
|---|---|
| Part A | Identification and address, as shown on the return |
| Part B | Key amounts declared on the return |
| Part C | The electronic filer's identification |
| Part D | The document control number |
| Part E | How notices of assessment and reassessment are delivered |
| Part F | The declaration and authorization, with the signature |
What the preparer may do with it
The signature lets the CRA tell the preparer about errors in the return, and lets the preparer correct and resend a return that was rejected, as long as the amounts shown in Part B do not change by more than $300. A bigger change needs the taxpayer's sign off again.
Part E matters more than it looks. Choosing online mail means notices arrive in the CRA account rather than by post, and the taxpayer is responsible for keeping the email address on file up to date.
Corporations: Form T183CORP
A corporation authorizing a transmitter to file its T2 uses Form T183CORP, Information Return for Corporations Filing Electronically. It summarizes the main tax amounts from the T2 and is signed for the corporation. Like the individual form, it is not sent to the CRA unless requested: the transmitter keeps the original and the corporation keeps a copy with its records for six years.
Quick answers
Do I send Form T183 to the CRA?
No. Your preparer keeps the signed original, you keep a copy, and the CRA asks for it only if it needs to see it.
When do I have to sign Form T183?
Before your preparer transmits the return.
Can my preparer change my return after I sign?
Only to fix a rejected return, and only if the amounts in Part B change by $300 or less.
Related pages
Official sources
Call or email and we will tell you which records we need and what the work costs, in writing, before anything starts.
Important. This article provides general educational information, not legal or tax advice for a specific business. Rules, administrative policies, rates and deadlines can change. Confirm your facts and current obligations with the responsible government agency and a qualified adviser.