• GST352 - Application for Clearance Certificate

This form is for use by the representative of a registrant or by a receiver to request a certificate from the Minister certifying that all amounts payable or remittable under GST provisions have been paid or that security for the payment of such amounts has been accepted by the Minister.

This certificate shall be obtained before any property under the control of the representative or the receiver is distributed (see s. 270 of the Excise Tax Act).