ASKING FOR A CLEARANCE CERTIFICATE
Instructions
Who can request a Clearance Certificate?
Use this form if you are the legal representative for an estate, business, or property and you are asking for a clearance certificate before distributing the assets
of the estate, business, or trust. A legal representative includes an executor, administrator, liquidator, trustee, or like person other than a trustee in bankruptcy.
The TX19 form should be signed by all legal representatives.
Important – Do not send us this form until:
you have filed the required tax return(s) and have received the related notice(s) of assessment (attach a copy of the notice(s) of assessment);
you have received the notice(s) of reassessment if you sent a request(s) for reassessment (attach a copy of the notice(s) of reassessment); and
you have paid or secured all income taxes (including the provincial or territorial taxes we administer), Canada Pension Plan contributions,
employment insurance premiums, and any related interest and penalties.
Do not attach this form to the tax return.
For more information, refer to Information Circular IC82-6, Clearance Certificate, visit www.cra.gc.ca, or call 1-800-959-8281.
Required Documents
Important – If the following required documents are not provided, your request will not be processed.
For T1 Deceased and T3 Trust, we 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 document 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 or account numbers of any beneficiaries of property other than cash; and
a completed Form T1013, Authorizing or Cancelling a Representative, 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 you want the clearance certificate sent to any address other
than your own.
For T2 (Corporation), we require:
a copy of the duly executed Certificate or Articles of Dissolution confirming the date that the corporate charter was officially surrendered;
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 filed;
a completed Form RC59, Business Consent, signed by all legal representatives, authorizing a representative such as an accountant 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; and
a statement of distribution of the company assets to date as well as the scheme of the distribution of company assets at the date of wind-up.
Additional documents or information may be requested to support this application.
Where to send this form
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 – Clearance Certificates
44 du Lac Avenue
Rouyn-Noranda QC J9X 6Z9
Ontario Region and Nunavut:
Sudbury Tax Services Office
Audit – Clearance Certificates
1050 Notre Dame Avenue
Sudbury ON P3A 5C1
Prairies Region and the Northwest Territories:
Winnipeg Tax Services Office
Audit – Clearance Certificates
5th Floor, 360 Main Street
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
TX19 E (15)
(Vous pouvez obtenir ce formulaire en français à www.arc.gc.ca/formulaires ou en composant le 1-800-959-7383.)
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when completed
ASKING FOR A CLEARANCE CERTIFICATE
Identification area
Name of deceased, corporation, or trust, whichever applies
Address
Social insurance number
Trust account number
T
Business number
Legal representative's name (if there is more than one, please provide the details on a separate sheet)
Legal representative's address (we will send the clearance certificate to this address)
Legal representative's capacity (for example, executor, administrator, liquidator, or trustee)
Telephone number
DO NOT USE THIS AREA
Type of clearance certificate requested
Indicate what type of tax return(s) you filed. For more information, see guides T4011, Preparing Returns for Deceased Persons, T4012,
T2 Corporation – Income Tax Guide, or T4013, T3 Trust Guide, whichever applies.
T1 final return
Date of death:
T1 return for rights or things
T1 return for income from a testamentary trust
T1 return for partner or proprietor
T3 Trust Income Tax and Information Return – Partial Distribution*
Last fiscal period ending filed:
T3 Trust Income Tax and Information Return – Final Distribution
Wind-up date:
T2 Corporation Income Tax Return
Fiscal period end date of the final T2:
*T3 Partial distribution is only considered when there is an actual partial distribution of property of the estate or trust.
Certification and undertaking
I am asking for a clearance certificate from the Minister of National Revenue. The certificate will certify that all taxes (including provincial or territorial taxes
administered by the Canada Revenue Agency), Canada Pension Plan contributions, employment insurance premiums, and any related interest and
penalties for which the deceased, corporation, or trust named above is liable (or can reasonably be expected to become liable) have been paid or that the
Minister has accepted security for the amounts. The certificate will apply to the tax year in which the distribution is made and any previous year for which I
am liable (or can reasonably be expected to become liable) as the legal representative of the deceased, corporation, or trust identified. I will complete the
distribution of all of the property as soon as possible after I receive the clearance certificate.
Date Capacity (for example, executor, administrator, liquidator, or trustee)
Signature
Date Capacity (for example, executor, administrator, liquidator, or trustee)
Signature
Personal information is collected under the Income Tax Act to administer tax, benefits, and related programs. It may also be used for any purpose related to the
administration or enforcement of the Act such as audit, compliance, and the payment of debts owed to the Crown. It may be shared or verified with other federal,
provincial, and territorial government institutions to the extent authorized by law. Failure to provide this information may result in penalties, interest payable, or
other actions. Under the Privacy Act, individuals have the right to access their personal information and request corrections if there are errors or omissions. Refer
to Info Source at www.cra.gc.ca/gncy/tp/nfsrc-eng.html, Personal Information Bank CRA PPU 015.
TX19 E (15)
(Vous pouvez obtenir ce formulaire en français à www.arc.gc.ca/formulaires ou en composant le 1-800-959-7383.)
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