TX19 - Asking for a 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:
- a copy of the will, including any codicils, renunciations, or disclaimers, and all probate documents (if the taxpayer died intestate, also attach a copy of the document appointing an administrator, and details of the proposed distribution of assets. Include the name, address, and social insurance number or account number of each beneficiary and his or her relationship to the deceased);
- a copy of the trust document;
- a statement showing the properties and distribution plan including the date chosen for the distribution of properties, and a list of the recipients of each of the properties (for each property, provide a description, the adjusted cost base, and the fair market value at the date of death or distribution);
- any other documents that are necessary to prove that you are the legal representative; and
- a letter of authorization that you have signed if you want the CRA to communicate with someone else.
Guide T4011, Preparing Returns for Deceased Persons
Form TX19, Asking for a Clearance Certificate