Request a clearance certificate: Step 1. The purpose of a clearance certificate

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 1. The purpose of a clearance certificate

A clearance certificate does the following:

  • confirms that an estate of a deceased person or a corporation has paid all amounts of tax, interest and penalties it owed at the time the certificate was issued
  • lets the legal representative distribute assets without the risk of being personally responsible for amounts the deceased, estate, trust or corporation might owe the CRA
  • The Canada Revenue Agency (CRA) gives a clearance certificate to the legal representative of:
    • someone who has died
    • a trust or corporation that has wound up or dissolved

 

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