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Clearance certificates (Forms TX19 and GST352) continue to be processed; however, the processing times may be increased as Canada Revenue Agency (CRA) employees are working under certain restrictions during the COVID-19 pandemic.

Employees have limited access to the office, which may delay receipt of submissions by mail or fax. As a result, any documentation or new clearance certificate applications sent to the CRA between March 12, 2020 and November 30, 2020, may not have been included in the inventory for processing.

It is recommended that if you or your representative submitted a clearance certificate request by mail between the dates identified above, resubmit the request and supporting documents online through My Account, Represent a Client, or My Business Account. Requests may also be resubmitted by mail or fax, but may have a longer processing period.


Submitting documents online through an online portal does not require you to have electronic access to the deceased individual’s account.


The process for sending documents by email was temporary and has been cancelled. All documents need to be submitted through the online portal, by mail, or by fax.

For more information go to: Request a clearance certificate.

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