Request a clearance certificate: Step 2. Determine whether a clearance certificate is needed

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.

Step 2. Determine whether a clearance certificate is needed

The legal representative will need a clearance certificate to distribute assets unless the following circumstances apply:

  • the estate or trust continues to exist to pay income to the beneficiaries
  • the corporation’s assets and liabilities are being rolled over into another corporation and there is no other tax liability
  • enough funds remain in the estate or corporate account to pay amounts owing to the CRA
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