The following instructions are taken from the form.
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:
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you have filed the required tax return(s) and have received the related notice(s) of assessment;
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you have received the notice(s) of reassessment if you sent a request(s) for reassessment; and
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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 canada.ca/clearance-certificate, or call 1-800-959-8281.
Required Documents
Important – If the following required documents are not provided, your request will not be processed. If you have already uploaded the required documents electronically to CRA, please provide the reference number, confirmation number, and the date submitted.
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 AUT-01, Authorize a Representative for Offline Access, signed by all legal representatives, authorizing an accountant, notary or lawyer, or any other person, to act on your behalf. Also use the form if you want the CRA to send the clearance certificate to an address other than yours.
For T2 (Corporation), we require:
- a copy of the director's or shareholder's resolution confirming the intention to dissolve the corporation and the date of dissolution;
- a completed Form AUT-01, Authorize a Representative for Offline Access, signed by all legal representatives of the corporation, authorizing an accountant or a lawyer to act on your behalf. Also use the form if you want the CRA to send the clearance certificate to an address other than yours; 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.
How to submit the completed form Asking for a Clearance Certificate (TX19)
You can submit the completed request online using the Submit Documents feature on My Account for Individuals, Represent a Client, and My Business Account or by mail to your regional tax services office.
|
Regional Code (based on province of legal representative) |
Area Covered |
Address of Tax Services Office (TSO) |
FAX Number |
|
01 |
Nova Scotia, New Brunswick, Prince Edward Island, or Newfoundland and Labrador |
Nova Scotia TSO |
Canada and
United States
|
|
02 |
Quebec |
Western Quebec TSO
|
Canada and
United States
|
|
03 |
Ontario and Nunavut |
GTA East TSO
|
Canada and
United States
|
|
04 |
British Columbia and the Yukon |
Coastal & Central BC TSO |
Canada and
United States
|
|
05 |
Manitoba, Saskatchewan, Alberta and Northwest Territories |
Eastern Prairie TSO |
Canada
|
For help with income tax clearance certificates, call 1-800-959-8281.
For help with goods and services tax/harmonized sales tax (GST/HST) or T2 clearance certificates, call 1-800-959-5525.
For more information, consult:
IC82-6R13 Clearance Certificate
Guide T4011, Preparing Returns for Deceased Persons