Before you apply

COVID-19: Important updates

During the COVID-19 pandemic, the CRA is continuing to review TX19 and GST352 clearance certificate requests. However, processing times may be longer than usual and there may be delays in accessing any documents sent by mail. If you or your representative submitted a request by mail between March 12, 2020 and November 30, 2020, and you have not received any communication from the CRA, it is recommended that you resubmit the request electronically through My Account, Represent a ClientMy Business Account, or resubmit the request by mail or fax.

Step 3. Before you apply

Identify the legal representative

A legal representative is responsible for distributing, administering, winding up, controlling or otherwise dealing with the property, business or estate of another person. The legal representative could be the executor, administrator, liquidator or trustee (but not a trustee in bankruptcy). For a full definition of legal representative, see paragraph 3 of information circular IC82-6R12, Clearance Certificate.

Before applying for a clearance certificate:

1. Notify the CRA of the death (individual)
2. File the final tax return(s)
3. Get the notice(s) of assessment and notice(s) of reassessment that apply
4. Pay or secure all amounts owing

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