Form T183 is the Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return. You sign it to authorize a tax preparer, the electronic filer, to EFILE your new or amended return for you. It records key amounts from the return and how you want your notices of assessment. You sign Part F before the return is sent, give the original to the preparer and keep a copy.
This guide follows the CRA's T183 E (25) and its T183 form page, as of October 2026.
When you'll be asked for one
Any time someone else files your Canadian return electronically through EFILE, they need a signed T183 first. The CRA's form page sums it up: individuals complete it so their electronic filer can file the return. The form says that when a return is sent by EFILE, you fill out Parts A, B and F, and the filer fills out Parts C and D before submitting it. Filing your own return yourself is a separate route, covered in our NETFILE guide.
The six parts
| Part | Who fills it in | What it covers |
|---|---|---|
| A | You | Name, social insurance number and mailing address as on the return, plus an optional email for CRA mail |
| B | You | Total income (line 15000), taxable income (line 26000), federal non-refundable credits (line 35000), and refund (line 48400) or balance owing (line 48500) |
| C | The filer | The person or firm filing, their electronic filer number and Rep ID |
| D | The filer | The document control number for your electronic record |
| E | You | Whether you get notices of assessment online or on paper through Canada Post |
| F | You | Your signed declaration and authorization |
Check Part B against your T1 return before you sign. Those four figures are your declaration of what's being filed.
The $300 correction rule
By signing Part F you let the filer talk to the CRA about errors or omissions, and fix a rejected return by changing it and sending it again. There's a limit, as of October 2026: the filer can only do that as long as your refund or balance owing in Part B doesn't change by more than $300. A bigger change needs you again.
Email or paper notices
Part E is where you choose. If you're already registered for CRA email notifications, you must tick the first box. If you tick the paper option, notices come by Canada Post once the return is assessed. But if you're already registered for email and tick paper, the form says you won't get a mailed copy.
Giving an email in Part A registers you for CRA email notifications under the terms on page 2. Mail in My Account is treated as received on the date the email notification goes out, and anything eligible for electronic delivery stops being printed and mailed.
The email risk you accept
The terms on page 2 are worth reading before you add an email. The CRA's notifications are sent unencrypted and unsecured, and could be lost, intercepted or seen by anyone with access to your inbox. By signing up you accept that risk, and the CRA isn't liable if a notification doesn't reach you. Keeping the address up to date is your responsibility, and any carrier or internet provider fees are yours too.
What you're agreeing to keep
Signing Part F also means you acknowledge that under the Income Tax Act you keep all the records used to prepare the return for six years and provide them on request. The CRA is responsible for keeping your electronically filed information confidential only once it has accepted the return, so choose a preparer you trust with it before then.
Signing for someone else
A trustee, legal representative or person named in a power of attorney can sign Part F, and by doing so they declare Parts A and B are correct and complete. For a deceased person, the representative gives the filer a copy of the death certificate. For a power of attorney, they give a copy of the POA. The filer attaches it to the T183 and keeps it for at least six years after the return is filed.
When the CRA asks for the form
Your preparer keeps the T183 rather than sending it in. If the CRA later asks the filer for T183 forms signed by someone other than the taxpayer, such as an attorney under a power of attorney, a trustee in bankruptcy or an estate's executor, the filer has to send copies of the documents proving that authority along with them. The same form covers a new return or an amended one.
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For farmers
If you applied for the AgriStability and AgriInvest programs with your return, signing Part F also authorizes the CRA to share information from your return for those programs.
The verdict
Read Part B before you sign, because it's your sign-off on the return's key numbers. Pick email or paper notices deliberately in Part E, keep your copy with six years of records, and remember the preparer can only re-send a rejected return without you if the result moves by $300 or less.
Frequently asked questions
What is Form T183?
It's the CRA's Information Return for Electronic Filing, which you sign so a tax preparer can EFILE your income tax and benefit return.
Do I send the T183 to the CRA?
No. You give the signed original to your electronic filer and keep a copy yourself.
Which parts of the T183 do I fill in?
Parts A, B and F, plus your choice in Part E; the electronic filer fills in Parts C and D.
Can my preparer change my return after I sign the T183?
Only to fix a rejected return, and only if your refund or balance owing doesn't change by more than $300.
What if the taxpayer has died?
The legal representative signs Part F and gives the filer a copy of the death certificate, which the filer attaches to the T183 and keeps at least six years.
Can I get my notice of assessment on paper?
Yes, by ticking the paper option in Part E, unless you're already registered for CRA email, in which case no mailed copy is sent.
How long must T183 records be kept?
You keep the records used to prepare your return for six years; the filer keeps POA or death certificate copies at least six years.
