Clearance certificates: CRA and COVID-19
Clearance certificates (Forms TX19 and GST352) continue to be processed. However, as Canada Revenue Agency (CRA) employees are working under certain restrictions for their health and safety during the COVID-19 pandemic, processing times may be increased.
Employees have limited access to the office and are currently receiving minimal submissions sent by mail or fax. As a result, any documentation or new clearance request applications sent to the CRA after March 12, 2020, may not have been included in the inventory for processing.
Legal representatives who submitted a clearance request after March 12, 2020, are encouraged to resubmit the request and supporting documents electronically.
You and your representatives can now submit your request for a clearance certificate (TX19 and , GST352) online through My Account, Represent a Client, or My Business Account. For more information go to: Request a clearance certificate.
As part of the response to COVID-19, the CRA has also created a temporary procedure allowing taxpayers and their representatives to submit clearance certificate requests and supporting information via email, should they not be able to use one of the portals.
How to send us your documents via email
- If you are unable to use My Account, Represent a Client, or My Business Account to submit your request for clearance certificate (Forms TX19 and GST353) electronically, send an email to CCTX19G@cra-arc.gc.ca stating that you want to correspond by email with the CRA to submit a request or enquiry to CCTX19G@cra-arc.gc.ca and include, in the subject line, the province where the executor lives.
Example: Sample email from a legal representative
Joe is a legal representative living in the province of Ontario. Joe can submit a request to the CRA via email.
Subject: Clearance certificate (Ontario)
Body: I am the legal representative and need to file a clearance certificate request. Please send instructions.
Do not inlcude any sensitive information or attachments in the email.
- Wait for a CRA officer to respond to your email. The CRA officer will send you the requirements to authorize communication by email, and tell you when/if you are permitted to submit your application or request by email.
NOTE: Please be advised that there are risks involved in sending sensitive and/or personal information over email. The CRA is temporarily allowing applications to be submitted via email as an emergency measure to help stop the spread of COVID-19.
NOTE: Incomplete applications will cause delays in processing.
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