- 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)
If you want the CRA to communicate with any other person or firm (such as an accountant, notary, or lawyer) or if you want the clearance certificate sent to any address other than your own, you must authorize a representative:
- For online access, make sure you've authorized additional representatives
- For offline access, complete Form AUT-01, Authorize a Representative for Offline Access, which must be signed by all legal representatives
If the business has a GST/HST account, you will also need to complete Form GST352, Application for Clearance Certificate.
Supporting documents
Send the CRA the following supporting documents, unless you have already submitted them:
- A copy of the director’s or shareholder’s resolution confirming the intention to dissolve the corporation and the date of dissolution
- A copy of the notice of assessment for the final T2 corporate return filed
- Any other documents that are necessary to prove that you are the legal representative
- A statement of distribution of the company assets to date as well as the proposed plan for the distribution of company assets at the date of wind-up
If you want the CRA to communicate with any other person or firm (such as an accountant, notary, or lawyer) or if you want the clearance certificate sent to any address other than your own, you must authorize a representative:
- For online access, make sure you've authorized additional representatives
- For offline access, complete Form AUT-01, Authorize a Representative for Offline Access, which must be signed by all legal representatives
If the trust had a GST/HST number, you will also need to complete Form GST352, Application for Clearance Certificate.
Supporting documents
Send the CRA the following supporting documents, unless you have already submitted them:
- A copy of the complete trust agreement and any amendments or documents for the trusts
- For a testamentary trust, a complete and signed copy of the taxpayer's will, including any codicils, renunciations, disclaimers, and all probate documents if applicable
- 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)
If you want the CRA to communicate with any other person or firm (such as an accountant, notary, or lawyer) or if you want the clearance certificate sent to any address other than your own, you must authorize a representative:
- For online access, make sure you've authorized additional representatives
- For offline access, complete Form AUT-01, Authorize a Representative for Offline Access, which must be signed by all legal representatives
Send in your request
You can submit the completed request by mail or fax, or online, using Represent a Client, My Account, or My Business Account.
If you are submitting supporting documents in response to a request for additional information, please include a cover page with the following information to ensure the documents are directed to the appropriate area:
- The name of the clearance certificate dispositions officer or person who requested the information
- The tax services office where that person is located
Submit the completed Form TX19 Asking for a Clearance Certificate or Form GST352, Application for Clearance Certificate and any supporting information through the “Submit documents” service in your Represent a Client account.
Representatives do not need to have electronic authorization access to the specific client’s account to submit clearance certificate requests via Represent a Client.
When using the Submit documents service:
- select ‘Representative related’
- answer ‘No’ to the question, ‘Do you have a case or reference number?’
For help with income tax clearance certificates, call 1-800-959-8281 .
For help with goods and services tax/harmonized sales tax (GST/HST) or T2 clearance certificates, call 1-800-959-5525 .
Submit the completed Form TX19 Asking for a Clearance Certificate or Form GST352, Application for Clearance Certificate and supporting information through the “Submit documents” service in My Account.
When using the Submit documents service:
- answer ‘No’ to the question, ‘Do you have a case or reference number?’
- select ‘Other’ as the topic
As the legal representative (that is, executor), you may login using your My Account access, to submit clearance certificate requests that you are the legal representative for.
For help with income tax clearance certificates, call 1-800-959-8281 .
For help with goods and services tax/harmonized sales tax (GST/HST) or T2 clearance certificates, call 1-800-959-5525 .
My Business Account
Submit the completed Form TX19 Asking for a Clearance Certificate or Form GST352, Application for Clearance Certificate and any supporting information through the “Submit documents” service in My Business Account.
When using the Submit documents service, representatives should select ‘No case or reference number’.
For help with income tax clearance certificates, call 1-800-959-8281 .
For help with goods and services tax/harmonized sales tax (GST/HST) or T2 clearance certificates, call 1-800-959-5525 .
By mail or fax Submit by mail or fax
Mail or fax your completed form and documents to the regional tax services office for your region:
Nova Scotia, New Brunswick, Prince Edward Island, or Newfoundland and Labrador
Nova Scotia Tax Services Office
Estates and Trusts Audit
47 Dorchester St
Sydney NS B1P 6K3- Canada and United States: 1-833-712-2304
- Outside Canada and United States: 418-556-1852
Western Quebec Tax Services Office
Audit – Clearance Certificates
110-151 du Lac Ave
Rouyn-Noranda QC J9X 0G7- Canada and United States: 1-833-712-2302
- Outside Canada and United States: 418-556-1853
GTA East Tax Services Office
Audit – Clearance Certificates
1050 Notre Dame Ave
Sudbury ON P3A 5C1- Canada and United States: 1-833-712-2303
- Outside Canada and United States: 418-556-1853
Coastal and Central British Columbia Tax Services Office
Estates and Trusts Audit
9755 King George Blvd
Surrey BC V3T 5E1- Canada and United States: 1-833-712-2308
- Outside Canada and United States: 418-556-1852
Eastern Prairie Tax Services Office
Audit – Clearance Certificates
Post Office Box 1022
Winnipeg MB R3C 2W2- Canada and United States: 1-833-712-2305
- Outside Canada and United States: 418-556-1852
Processing times
The CRA will send the legal representative an acknowledgement letter within 45 days of receiving the request for a clearance certificate.
The assessment can take up to 120 days, assuming all of the necessary documents were provided. However, in certain situations, the CRA may need to do an audit before it issues the clearance certificate.
If your request is denied, you will be advised what information is missing, or what actions are required to be completed. You will be able to reapply for a clearance certificate once you have addressed these issues.
If you have not received your certificate, have been denied a certificate or a clearance certificate officer has not contacted you within 120 days, contact the CRA
Contact the CRA at the number for the type of clearance certificate you are applying for:
- For individual (T1) or trust (T3) accounts call 1-800-959-8281
- For corporations (T2) or GST/HST accounts call 1-800-959-5525
After you receive a clearance certificate
When issuing a clearance certificate, the CRA reviews all known information available to verify all balances owing have been paid or secured.
Once the legal representative has received a clearance certificate, they are then able to distribute assets without the risk of being personally liable for unpaid amounts the person who died, estate, trust, or corporation might owe to the CRA under the Income Tax Act or Part IX of the Excise Tax Act. The liability then rests on the estate, trust, corporation, beneficiaries, or other people who have received the distributed assets.
If new assets or property are discovered after a clearance certificate is issued
After you receive a clearance certificate, you may discover new assets or another property that affects the amounts of income or capital gains you reported on the tax return(s) of the person who died.
If this happens, the legal representative will have to get another clearance certificate before they distribute the newly identified property. Contact the regional tax services office where you filed your clearance certificate request for more information.
