Request a clearance certificate: Step 4. How to apply

From: Canada Revenue Agency

Step 4. How to apply

Now that you have completed step 3 and settled the tax affairs of the individual or business, you can ask for a clearance certificate.  Although paragraph 9 of Information Circular IC82-6R12, Clearance Certificate, implies that you do not have to send documentation if you have already sent it to us, to expedite processing of your clearance certificate, please provide the information below:

For an individual (T1) or trust (T3)

  • a completed Form TX19
  • a completed Form T1013, Authorizing or Cancelling a Representative, 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
  • 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 RC59, Business Consent, 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 

Where to send your request

Mail your completed request for a clearance certificate and all necessary documents to the tax services office in your region.

Legal representatives can also submit the TX19 and GST352 forms electronically through Represent a Client by selecting “Submit documents”.

Atlantic Region
Nova Scotia Tax Services Office
Estates and Trusts Audit
47 Dorchester St
Sydney NS  B1P 6K3

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

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

Prairie Region and the Northwest Territories
Winnipeg Tax Services Office
Audit – Clearance Certificates
Post Office Box 1022
Winnipeg MB  R3C 2W2

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

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

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

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