  Change of marital status and clearance certificate |
Use StatusChange to indicate a current year change in status of the taxpayer. Date of Death will appear in the identification area of both the Federal and Quebec income tax return.
The date of status change, other than death, will appear in the identification area of the Quebec income tax return only.
The following options are applicable for the keyword StatusChange.
Common-law spouse
Separation - previously common-law partner
Marriage - single before marriage
Marriage - common-law before marriage
Separation
Separation/reconciliation - same year
Married/common-law but separated for less than 90 days
Divorce - married before divorce
Divorce - separated before divorce
Deceased
Deceased - spouse remarried same year
Widowed
Living in a conjugal relationship
No change
Use Change-Date to enter the date of the status change which was indicated with the StatusChange keyword.
 See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
This option provides the possibility of overriding the calculations already made by DT Max. Select "Yes" if you want DT Max to claim the eligible dependant amount on line 30400 of the federal return. Select "No" if you don't want this amount.
Please note that a taxpayer is entitled to the eligible dependant amount if, at any time during the year, that taxpayer was single, divorced, separated, or widowed and at that time that taxpayer supported a dependant to whom all of the following applied. The dependant:
- was under 18, your parent or grandparent, or mentally or physically infirm;
- was related to you by blood, marriage, or adoption;
- lived with the taxpayer in a home that he/she maintained; and
- in most cases, lived in Canada.
You cannot claim this amount if any of the following applies: - You are claiming a spousal amount on line 30300
- The claim is for your client's common-law spouse. However, you may be able to claim the spousal amount on line 30300.
- Someone else in your client's household is making this claim. Each household is allowed to claim the amount only once for an eligible dependant.
- The claim is for a child for whom the client was required to make support payments.
This option provides the possibility of overriding the calculations already made by DT Max. Select "Yes" if you want DT Max to claim the single-parent family amount on line 21 of the Quebec schedule B or on line 63940 of the Nunavut credits schedule NU479. Select "No" if you dont want this amount.
For Quebec, if a taxpayer is entitled to the amount for a person living alone, he/she may also be entitled to the additional amount as a single-parent family if he/she lived during the year with a child of 18 or over enrolled in post-secondary studies.
For Nunavut resident, if the taxpayer 2023 adjusted net income is more than $60,000, he/she could obtain the cost of living supplement for single parents to a maximum of $255.12.
The Nunavut taxpayer is considered a single parent if at any time in the taxation year:
The taxpayer is not married or living in a common-law partnership or, is married or in a common-law partnership and is living apart due to a breakdown in the marriage or partnership; and
The taxpayer has custody of a child, for at least 50% of the time, who is under 18 years of age or, who is 18 years of age or older and is dependant due to a mental or physical disability.
Use the keyword Return-Type.s to indicate the type of return to be filed for the year of death.
Optional returns are returns on which you report some of the income that you would otherwise report on the final return. By filing one or more optional returns, you may reduce or eliminate tax for the deceased. This is possible because you can claim certain amounts more than once, split them between returns, or claim them against specific kinds of income.
1. Return for rights or things
Rights or things are amounts that were not paid at the time of death and that, had the person not died, would have been included in his or her income when received. There are rights or things from employment and other sources.
You can file a return for rights or things to report the value of the rights or things at the time of death. However, if you file a return for rights or things, you have to report all rights or things on that return, except those transferred to beneficiaries. You cannot split rights or things between the final return and the return for rights or things.
DT Max will indicate "Section 70(2)" in the top right-hand corner of page 1 of the federal return and "Section 429" in the top right-hand corner of page 1 of the Quebec return.
2. Return for a partner or proprietor
A deceased person may have been a partner in, or the sole proprietor of, a business. The business may have a fiscal year that does not start or end on the same dates as the calendar year. If the person died after the end of the business' fiscal period but before the end of the calendar year in which the fiscal period ended, you can file an optional return for the deceased.
On this return, report the income for the time from the end of the fiscal period to the date of death. If you choose not to file this optional return, report all business income on the final return.
DT Max will indicate "Section 150(4)" in the top right-hand corner of page 1 of the federal return and "Section 1003" in the top right-hand corner of page 1 of the Quebec return.
3. Return for income from a testamentary trust
You can file an optional return for a deceased person who received income from a testamentary trust. The trust may have a fiscal period that does not start or end on the same dates as the calendar year. If the person died after the end of the taxation year of the trust, but before the end of the calendar year in which the fiscal period ended, you can file an optional return for the deceased.
On this return, report the income for the time from the end of the fiscal period to the date of death. If you choose not to file this optional return, report all income from the trust on the final return.
DT Max will indicate "Section 104(23)(d)" in the top right-hand corner of page 1 of the federal return and "Section 681" in the top right-hand corner of page 1 of the Quebec return.
The following options are applicable for the keyword Return-Type.s.
Final return Use this option if filing the final return.
The final return is the only return for a deceased taxpayer that is efile eligible for federal and Quebec purposes. If this option is chosen, DT Max will remove the efile ineligibilty status.
Return for rights or things Use this option if filing an optional return for rights or things.
DT Max will indicate "Section 70(2)" in the top right-hand corner of page 1 of the federal return and "Section 429" in the top right-hand corner of page 1 of the Quebec return.
Return for a partner or proprietor Use this option if filing an optional return for a partner or proprietor.
DT Max will indicate "Section 150(4)" in the top right-hand corner of page 1 of the federal return and "Section 1003" in the top right-hand corner of page 1 of the Quebec return.
Return for income from a testamentary trust Use this option if filing an optional return for income from a testamentary trust.
DT Max will indicate "Section 104(23)(d)" in the top right-hand corner of page 1 of the federal return and "Section 681" in the top right-hand corner of page 1 of the Quebec return.
Deceased taxpayer - next year (memo)
An election under subsection 104(13.4) was made? (Yes/No) Effective for 2016, under subsection 104(13.4), where a beneficiary of an alter ego trust, spousal or common-law partner trust, or the last surviving beneficiary of a joint spousal or common-law partner trust dies, there is a deemed year end of the trust at the date of death of the beneficiary. All the income of the trust for that year must be included in the income reported on the beneficiary's final T1 return.
When an election is being made under subsection 104(13.4) on behalf of a deceased client, you must enter the amount which corresponds to the election.
Use the keyword Optional-Return if you filed optional returns such as returns for income from rights or things, returns for a partner or sole proprietor, or returns for income from a testamentary trust.
Use the keyword Optional-NI to enter the net income from the Quebec tax return (line 275) for each optional return.
In calculating the family income on Schedules B, C and K, the income from line 275 of all the tax returns filed in the year of death must be taken into account.
The following options are applicable for the keyword Optional-NI.
Return for rights or things Use this option if filing an optional return for rights or things.
DT Max will indicate "Section 70(2)" in the top right-hand corner of page 1 of the federal return and "Section 429" in the top right-hand corner of page 1 of the Quebec return.
Return for a partner or proprietor Use this option if filing an optional return for a partner or proprietor.
DT Max will indicate "Section 150(4)" in the top right-hand corner of page 1 of the federal return and "Section 1003" in the top right-hand corner of page 1 of the Quebec return.
Return for income from a testamentary trust Use this option if filing an optional return for income from a testamentary trust.
DT Max will indicate "Section 104(23)(d)" in the top right-hand corner of page 1 of the federal return and "Section 681" in the top right-hand corner of page 1 of the Quebec return.
Total CPP overpayment (L.44800) on prev. assessed returns
CPP deductions allowed on prev. assessed returns
Total CPP withheld on prev. assessed returns
QPP deductions allowed on prev. assessed returns
Total QPP withheld on prev. assessed returns
QPP overpayment allowed at Line 44800
Tax-exempt income for emergency services claimed on F10105
T2043 - Total gross eligible farming expenses (L. 67061)
Use the keyword RC65 to generate the RC65 - Marital status change. Select the new marital status and enter the date this new marital status began.
The following options are applicable for the keyword RC65.
Married
Living common-law
Widowed
Divorced
Separated
Single
Last name at birth (if different).
Select the home address.
The following options are applicable for the keyword Home-Address.rc.
Use Street.bus to enter the address of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
If you wish to enter an apartment number on form TP-128, enter "apt" after the address followed by the apartment number.
This field is also required for efile.
Specify the suite number of the business.
Use City.bu to enter the name of the city of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
This field is also required for efile.
Use Province.bu to enter the province of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
This field is also required for efile.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Use PostCode.bu to enter the postal code for your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address for the business.
This entry is also required for efile.
If the taxpayer moved from a different province or territory within the last 12 months, select the previous province or territory and the date of the move.
Use DT-ImportClient.rc to indicate whether or not DT Max should automatically import information concerning a spouse from the current DT Max client list.
If yes, you will be prompted to enter the client number of the spouse you wish to import.
If you choose to re-import the spouse information, you must re-select the option "Yes". This will update all keywords in the RC65 group unless they have been verified and checkmarked. A checkmarked keyword guarantees that the information will remain unchanged.
DT Max will automatically input the client number of the spouse as well as the date and time it was last calculated in the keyword DTMax-ClientNum.rc .
SP-LastName is used to enter the new spouse or common-law partner last or family name.
SP-FirstName is used to enter the first name of the new spouse or common-law partner.
Use the keyword SP-SIN to enter a client's social insurance number.
Use SP-BirthDate to enter the client's date of birth.
The spouse's or common-law partner's address will be updated to match the address you entered in Part 1, unless you indicate otherwise. Select the spouse's or common-law partner's address.
The following options are applicable for the keyword SP-Home-Address.rc.
Use Street.bus to enter the address of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
If you wish to enter an apartment number on form TP-128, enter "apt" after the address followed by the apartment number.
This field is also required for efile.
Specify the suite number of the business.
Use City.bu to enter the name of the city of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
This field is also required for efile.
Use Province.bu to enter the province of your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address.
This field is also required for efile.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Use PostCode.bu to enter the postal code for your self-employed client's business or rental property.
If no address is entered, DT Max will use the client's home address for the business.
This entry is also required for efile.
Use the keyword Clearance in the year of death in order to generate a clearance certificate. Important - Do not send to the governement this form until: - you have filed the required tax return(s) and have received the related notice(s) of assessment;
- you have received the notice(s) of reassessment if you sent a request(s) for reassessment; and
- you have paid or secured all income taxes (including the provincial or territorial taxes administer by the government), Canada Pension Plan contributions, employment insurance premiums, and any related interest and penalties.
Do not attach this form to the tax return.
Under subsection 159(2) of the Income Tax Act, a legal representative has to get a clearance certificate before distributing property that they control in such capacity. If the property is distributed without a certificate, the legal representative may become liable for any unpaid amounts.
If you do not get a clearance certificate before you distribute property, you are personally liable for unpaid amounts, whether assessed before or after the actual distribution of property. Your liability will not exceed the value of the property that you distributed. Interest will accrue on the amount assessed.
For T1 Deceased, the governement require: - 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);
- a copy of the trust agreement or documents for inter vivos trusts;
- any other documents that are necessary to prove that you are the legal representative;
- a detailed list of the assets that were owned by the deceased at the date of death, including all assets that were held jointly and all registered retirement savings plans and registered retirement income funds (including those with a named or designated beneficiary), their adjusted cost base (ACB) and fair market value (FMV) at the date of distribution by the estate;
- a list, description and the ACB of all assets, transferred to a trust as well as the FMV at the date of distribution;
- a detailed statement of distribution of the assets of the trust or the deceased's estate to date;
- a statement of proposed distribution of any holdback or residual amount or property;
- the names, addresses, and social insurance numbers of any beneficiaries of property other than cash; and
- a completed Form CRA Authorize/cancel a representative - signature page, signed by all legal representatives, authorizing a representative such as an accountant, notary, or lawyer if you want us to communicate with any other person or firm, or if you want the clearance certificate sent to any address other than your own.
Where to send the TX19
Send this form to your regional tax services office.
Atlantic Region:
Nova Scotia Tax Services Office
Estates and Trusts Audit
47 Dorchester Street
Sydney NS B1P 6K3
Quebec Region:
Western Quebec Tax Services Office
Audit û Clearance Certificates
44 du Lac Avenue
Rouyn-Noranda QC J9X 6Z9
Ontario Region and Nunavut:
Sudbury Tax Services Office
Audit û Clearance Certificates
1050 Notre Dame Avenue
Sudbury ON P3A 5C1
Prairies Region and the Northwest Territories:
Winnipeg Tax Services Office
Audit û Clearance Certificates
Post Office Box 1022
Winnipeg MB R3C 2W2
Pacific Region:
For Vancouver, Fraser Valley, and Northern BC/ Yukon tax services offices, send it to:
Vancouver Tax Services Office
Estates and Trusts Audit
9755 King George Boulevard
Surrey BC V3T 5E1
For Victoria and Southern Interior BC tax services offices, send it to:
Vancouver Island Tax Services Office
Estates and Trusts Audit
9755 King George Boulevard
Surrey BC V3T 5E1
For more information, see the information circular titled Clearance Certificate on the CRA's Web site.
Specify the address to use.
The following options are applicable for the keyword Identification.tx.
Enter the name of the street.
Enter the apartment number of client's mailing address
Enter the name of the city.
Enter the name of the province.
Enter the postal code in the format A1B 2C3.
Use the keyword Country.tx to specify the country where the trustee resides if other than Canada.
Foreign ZIP or postal code of client's mailing address OUTSIDE CANADA.
Identification number (10-digits long and shown on his or her Quebec notice of assessment).
Spouse identification number if applicable (10-digits long and shown on his or her notice of assessment).
Select the person to whom communications regarding the processing of the MR-14.A form and the distribution certificate should be mailed.
The following options are applicable for the keyword Correspondence.
Enter the designated person's name and enclose a copy of the power of attorney if you have not already submitted it.
Informations of the principal legal representative to whom the certificate will be send.
The following options are applicable for the keyword Principal-LegalRep.
Legal representative's name.
Legal representative's first name.
Legal representative's SIN.
Enter the Québec entreprise number (NEQ).
Enter the business name.
Enter the name of the street.
Enter the apartment number of client's mailing address
Enter the name of the city.
Enter the name of the province.
Enter the postal code in the format A1B 2C3.
Use the keyword Country.l to specify the country where the trustee resides if other than Canada.
Foreign ZIP or postal code of client's mailing address OUTSIDE CANADA.
Do you want the CRA to communicate electronically with the legal representative? You must enter the email address of the legal representative with the keyword Rep-EmailAddress .
Select the regional code (based on the province of legal representative)
The following options are applicable for the keyword Rep-RegionalCode..
01 - Nova Scotia, New Brunswick, Prince Edward Island, NL
02 - Quebec
03 - Ontario and Nunavut
04 - British Columbia and Yukon
05 - Manitoba, Saskatchewan, Alberta, Northwest Terr.
Legal representative's email address
Select the capacity of the legal representative. A legal representative of a taxpayer, for the purposes of subsection 159(2), is an assignee, a liquidator, a curator, a receiver of any kind, a trustee (not including a trustee in bankruptcy), an heir, an administrator, an executor, a liquidator of a succession, a committee, or any like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with the property that belongs, or belonged to, or that is or was held for the benefit of, the taxpayer or the taxpayer's estate. The reference to any other like person includes any person acting as a liquidator, whether or not the person was formally appointed.
The following options are applicable for the keyword Represent-Capacity.
Executor
Administrator
Liquidator
Trustee
Other (specify)
Legal representative's telephone number.
Legal representative's office telephone number.
Identification number (10-digits long and shown on his or her notice of assessment).
Informations of the other legal representative.
The following options are applicable for the keyword Other-LegalRep.
Legal representative's name.
Legal representative's first name.
Legal representative's SIN.
Enter the Québec entreprise number (NEQ).
Enter the business name.
Enter the name of the street.
Enter the apartment number of client's mailing address
Enter the name of the city.
Enter the name of the province.
Enter the postal code in the format A1B 2C3.
Use the keyword Country.l to specify the country where the trustee resides if other than Canada.
Foreign ZIP or postal code of client's mailing address OUTSIDE CANADA.
Do you want the CRA to communicate electronically with the legal representative? You must enter the email address of the legal representative with the keyword Rep-EmailAddress .
Select the regional code (based on the province of legal representative)
The following options are applicable for the keyword Rep-RegionalCode..
01 - Nova Scotia, New Brunswick, Prince Edward Island, NL
02 - Quebec
03 - Ontario and Nunavut
04 - British Columbia and Yukon
05 - Manitoba, Saskatchewan, Alberta, Northwest Terr.
Legal representative's email address
Select the capacity of the legal representative. A legal representative of a taxpayer, for the purposes of subsection 159(2), is an assignee, a liquidator, a curator, a receiver of any kind, a trustee (not including a trustee in bankruptcy), an heir, an administrator, an executor, a liquidator of a succession, a committee, or any like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with the property that belongs, or belonged to, or that is or was held for the benefit of, the taxpayer or the taxpayer's estate. The reference to any other like person includes any person acting as a liquidator, whether or not the person was formally appointed.
The following options are applicable for the keyword Represent-Capacity.
Executor
Administrator
Liquidator
Trustee
Other (specify)
Legal representative's telephone number.
Legal representative's office telephone number.
Identification number (10-digits long and shown on his or her notice of assessment).
Use the keyword Returns-filed to indicate the income tax return filed for the year of death.
The following options are applicable for the keyword Returns-filed.
T1 Final return
T1 Return for rights or things
T1 Return for income from a testamentary trust
T1 Return for a partner or proprietor
T1 - No income tax returns filed
T2 Corporation income tax return
T3 Trust return - Partial distribution
T3 Trust return - Final distribution
Use the keyword Filing-Date to enter the filing date.
Use the keyword FiscPeriodeEndDate to enter the fiscal period end date of the final T2.
Use the keyword LastFiscPeriodEnd to enter the last fiscal period ending filed.
Use the keyword Wind-Up-Date to enter the wind-up date.
Use the keyword Reason to explain why there was no income tax return filed for the year of death.
Select the kind of distribution the liquidator needs a certificate for.
The following options are applicable for the keyword DistributionType.
Distribution of the deceased pers. property
Distribution of the succession's post-death income
Deceased pers. property and succession's post-death income
Enter the total income reported in the TP-646 forms(s) filed for all the taxation years for the period beginning after the death and ending on the date the succession was liquidated.
The following options are applicable for the keyword PostDeathIncome.
QPP and CPP death benefits
Retirement income and death benefits
Net investment income (interest and dividends)
Net business income
Net rental income
Capital gains (taxable capital gains x 2)
Other income
Amount from a FHSA
Income tax, consumption tax and other amounts paid to Gvn
Part of the post-death inc. already distrib. to the heirs
Use the keyword Property to enter the market value of the property in Canada.
This information will be reported on Quebec schedule MR-14.A to determine the value of the property to be distributed.
The following options are applicable for the keyword Property.
Cash on hand or on deposit at a financial institution
Shares, stock options and mutual funds
Deposit cert., treasury bills, interests, bonds and GICs
Insurance proceeds
Annuities and pensions
RRSP's, RRIF's, DPSP's, other plans
Tax-free savings accounts (TFSAs)
Claims (hypothecary or others)
Principal residence
Other immovable property in Canada
Other immovable property outside Canada
Vehicles
Precious property (jewellery, coins, painting, stamps, etc)
Other property (specify)
Adjusted cost base of the property.
Use the keyword Lot-Info to enter the lot and cadastre numbers of any immovables, and the names of the municipalities where the immovables are located, and if applicable, also enter the complete addresses of any buildings located there.
Name of plan's administrator.
Use the keyword Debts to enter the deceased person's outstanding debts.
This information will be reported on Quebec schedule MR-14.A to determine the value of the property to be distributed.
The following options are applicable for the keyword Debts.
Loans
Accounts payable
Income tax and other taxes - Revenu Québec
Income tax and other taxes - Canada Revenue Agency
Income tax and other taxes - Other
Mortgages loans
Other debts (specify)
Description.d Specify the other income tax and other taxes
Use the keyword DistributedProp to enter the value of any property already distributed.
This information will be reported on Quebec schedule MR-14.A line 42 to determine the value of the property to be distributed.
The following options are applicable for the keyword DistributedProp.
Income tax, consumption tax and other amounts paid to Gvn
Other debts related to the succession that have been paid
Part of the property value already distrib. to heirs
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Change-Date 
Home-Address.rc 
Street.bus