Request a clearance certificate: Step 4. How to apply

From: Canada Revenue Agency

COVID-19: Important updates

During the COVID-19 pandemic, clearance certificates may take longer to process.
The CRA mail operations are currently limited. Legal representatives should file new TX19 or GST352 clearance certificate requests electronically. If you sent a request by mail after March 12, 2020, you are encouraged to resubmit the request electronically.

New - Expanded digital services available as of June 19, 2020

You and your representatives can submit your request for a clearance certificate (TX19, GST352) online through My Account, Represent a Client, or My Business Account.

For an individual (T1) or trust (T3)
  • a completed Form TX19
  • a completed Form AUT-01, Authorize a representative for Access by Phone and Mail, signed by all legal representatives, authorizing an accountant, notary or lawyer, or any other person, to act on your behalf. Also use the form if you want the CRA to send the clearance certificate to an address other than yours. For more information on authorizing a representative visit: Authorize a representative: How to give authorization.
  • a detailed list of the assets that the deceased owned on the date he or she died, including all assets he or she held jointly and all registered retirement savings plans and registered retirement income funds (even if he or she named or designated a beneficiary) and their adjusted cost base and fair market value.
  • one of the following:
    • a complete and signed copy of the taxpayer’s will, including any amendments, renunciations, disclaimers and probate documents that apply. If the taxpayer died intestate (without a will), attach a copy of the document appointing an administrator (for example, the letters of administration or letters of verification issued by a provincial court)
    • a copy of the trust agreement or document for a living trust

Also include the following documents if they apply to your situation:

  • any other documents proving that you are the legal representative
  • a copy of the Schedule 3, Capital Gains (or Losses) from the final tax return of the deceased
  • a list of all assets transferred to a trust, including (for each asset): a description, the adjusted cost base, and the fair market value
  • a statement of how you propose to distribute any holdback or residual amount of property
  • the names, addresses and social insurance numbers or account numbers of any beneficiaries of property other than cash
For a corporation (T2) 
  • a completed Form TX19
  • a copy of the director’s or shareholder’s resolution confirming the intention to dissolve the corporation and the proposed date of dissolution
  • a completed Form AUT-01, Authorize a representative for Access by Phone and Mail, signed by all legal representatives of the corporation, authorizing an accountant or a lawyer to act on your behalf. Also use the form if you want the CRA to send the clearance certificate to an address other than yours
  • a list of all assets distributed up to now, including (for each asset): a description, the adjusted cost base, and the fair market value
  • a statement of how the corporation’s remaining assets will be distributed on the date it is dissolved
For GST/HST 
  • a completed Form GST352, Application for Clearance Certificate

How to submit the completed form Asking for a Clearance Certificate (TX19, GST352)

You can submit the completed request by mail or online using the Submit Documents feature on My Account for Individuals, Represent a Client, and My Business Account.

My Account
Submitting through My Account

Submit the completed form Asking for a Clearance Certificate (TX19, GST352) and supporting information via My Account.

As the legal representative (i.e. Executor) you may login using your My Account access to submit Clearance Certificate requests that you are the legal representative for.

  1. Log into My Account.
  2. Select the “Submit Documents” option located in the upper right corner of the screen.
  3. At the bottom of the screen click on “without a case or reference number”.
  4. Select submission reason:
    • “Send request for Clearance Certificate (TX19, GST352), and supporting documents”.
  5. Click on the “Next” button.
  6. Enter a description of the file submission.
  7. Select “Browse” and navigate to the required file.
  8. Select “Attach file”.
  9. When all files have been attached select “Submit file(s)”.
  10. Record the Confirmation number and Case/reference number.

For help with income tax clearance certificates, call 1-800-959-8281.

For help with goods and services tax/harmonized sales tax (GST/HST) or T2 clearance certificates, call 1-800-959-5525.

Represent A Client
Submitting through Represent A Client

Submit the completed form Asking for a Clearance Certificate (TX19, GST352) and supporting information via Represent a Client.

Representatives do not need to have electronic authorization access to the specific clients account to submit clearance certificate requests via Represent a Client.

  1. Log into Represent a Client.
  2. Select the “Submit Documents” from the options on the left hand side of the screen.
  3. Select Client Type:
    • Individual Client (T1)
    • Business Client (T2) (GST/HST)
    • Trust Account (T3)
    • Representative related: Documents on behalf of yourself as a representative
  4. Select “No” to the question “Do you have a case or reference number?”.
  5. Click on the “Next” button.
  6. Select “Send request for Clearance Certificate (TX19, GST352), and supporting documents”.
  7. Select “Next”.
  8. Enter a description of the file submission.
  9. Select ”Browse” and navigate to the required file.
  10. Select “Attach file”.
  11. When all files have been attached select “Submit file(s)”.
  12. Record the Confirmation number and Case/reference number.

For help with income tax clearance certificates, call 1-800-959-8281.

For help with goods and services tax/harmonized sales tax (GST/HST) or T2 clearance certificates, call 1-800-959-5525.

My Business Account
Submitting through My Business Account

Submit the completed form Asking for a Clearance Certificate (TX19, GST352) and supporting information via My Business Account.

  1. Log into My Business Account.
  2. Select the “Submit Documents” option located in the upper right corner of the screen.
  3. At the bottom of the screen click “No case or reference number?”.
  4. From the drop-down menu select ”Send request for Clearance Certificate (TX19, GST352), and supporting documents”.
  5. Click on the “Next” button.
  6. Select the program account number associated with the document(s) you are submitting from the drop-down menu.
  7. Click the “Next” button.
  8. Select “Browse” and navigate to the required file.
  9. Enter a description of the file submission.
  10. Select “Upload file”.
  11. When all files have been attached select “Submit”.
  12. Record the Confirmation number and Case/reference number.

For help with income tax clearance certificates, call 1-800-959-8281.

For help with goods and services tax/harmonized sales tax (GST/HST) or T2 clearance certificates, call 1-800-959-5525.

Mail
Submitting by mail

Mail the completed form Asking for a Clearance Certificate (TX19, GST352) and supporting information to your regional tax services office:

Atlantic Region (Nova Scotia, New Brunswick, Prince Edward Island, or Newfoundland and Labrador)
Nova Scotia Tax Services Office
Estates and Trusts Audit
47 Dorchester St
Sydney NS  B1P 6K3

Quebec
Western Quebec Tax Services Office
Audit – Clearance Certificates
44 du Lac Ave
Rouyn-Noranda QC J9X 6Z9

Ontario and Nunavut
Sudbury Tax Services Office
Audit – Clearance Certificates
1050 Notre Dame Ave
Sudbury ON  P3A 5C1

Pacific Region

Vancouver, Fraser Valley, Northern British Columbia, and the Yukon

Vancouver Tax Services Office
Estates and Trusts Audit
9755 King George Blvd
Surrey BC  V3T 5E1

Victoria and Southern Interior

Vancouver Island Tax Services Office
Estates and Trusts Audit
9755 King George Blvd
Surrey BC  V3T 5E1

Prairies Region (Manitoba, Saskatchewan, and Alberta) and Northwest Territories
Winnipeg Tax Services Office Audit – Clearance Certificates
Post Office Box 1022
Winnipeg MB  R3C 2W2

For help with income tax clearance certificates, call 1-800-959-8281.

For help with goods and services tax/harmonized sales tax (GST/HST) or T2 clearance certificates, call 1-800-959-5525.

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