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 which may delay receipt of submissions by mail or fax. As a result, any documentation or new clearance request 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 legal representatives who submitted a clearance request by mail between March 12, 2020 and November 30, 2020 resubmit the request and supporting documents online through My Account, Represent a Client, or My Business Account.
For more information go to: Request a clearance certificate.
NOTE: Submitting documents online through an online portal does not require you to have electronic access to the deceased individuals account.
How to send us your documents by email (available until June 30, 2021)
As part of the response to COVID-19, the CRA has created a temporary procedure which may allow representatives to submit clearance certificate requests and supporting information via email, should they not be able to use one of the online portals. This process for sending documents by email is temporary and will be cancelled as of June 30, 2021, after which all submissions will need to be submitted via the online portal, mail or fax.
- To submit your request for clearance certificate (Forms TX19 and GST352) electronically, send an email to CCTX19G@cra-arc.gc.ca stating that you want to correspond by email with the CRA. In the subject line include the province where the executor lives.
Do not include any sensitive information or attachments in the email.
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.
- 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. This email service will be cancelled as of June 30, 2021.
NOTE: Incomplete applications will cause delays in processing.
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