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;
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a statement of proposed distribution of any holdback or residual amount or property;
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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.)
