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Clearance certificate

As the legal representative, you may want to get a clearance certificate before you distribute any property under your control. A clearance certificate certifies that all amounts for which the deceased is liable to the CRA have been paid, or that security for the payment has been accepted. If you do not get a certificate, you can be liable for any amount the deceased owes. A certificate covers all tax years to the date of death. It is not a clearance for any amounts a trust owes. If there is a trust, a separate clearance certificate is needed for the trust.

To request a certificate, complete Form TX19 Asking for a clearance certificate, and send it to the Assistant Director, Audit, at your tax services office. Do not include Form TX19 with a return. Send it only after you have received the notices of assessment for all the returns required to be filed and paid or secured all income taxes (including provincial or territorial taxes administered by the CRA), Canada Pension Plan contributions, Employment Insurance premiums, and any related interest and penalties.

Attach to the Form TX19 the documents that apply to your situation:

Useful links:

Guide T4011, Preparing Returns for Deceased Persons
Form TX19, Asking for a Clearance Certificate