Form T1213 is used by Canadian taxpayers to request the Canada Revenue Agency (CRA) to authorize their employer to reduce the amount of tax deducted at source from their income. This can help improve cash flow by accounting for significant deductions or non-refundable tax credits expected during the year.

Canadian taxpayers who expect significant deductions or non-refundable tax credits and wish to reduce tax withheld at source.

It allows taxpayers to request a reduction in tax deductions at source to manage their cash flow better.

Taxpayers anticipating significant deductions or non-refundable credits, such as those related to RRSP contributions or childcare expenses.

There is no fixed deadline; it can be submitted at any time to request a reduction in tax withholdings.