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

From: Canada Revenue Agency

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

Note

When the CRA issues a clearance certificate, it assumes that the information provided by the applicant is accurate and up-to-date. It does not mean that the deceased, estate, trust or corporation owes no further money to the CRA if more information comes to light later.

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