Clearance certificate
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Clearance certificate
A clearance certificate certifies that, before distribution, all amounts for which the taxpayer is, or can reasonably be expected to become, liable for under the Income Tax Act have been paid, or the Minister of National Revenue has accepted security for their payment.
The certificate applies to amounts for which you are or may become liable for payment as the legal representative. These amounts include all income taxes (including provincial and territorial taxes that we administer), along with any interest and penalties. The certificate also covers the payment of any outstanding Canada Pension Plan contributions and Employment Insurance premiums, including any associated interest and penalties.
You cannot ask for a clearance certificate until all the returns have been filed and the notice of assessment(s) received.
For information on why you need a clearance certificate, see Information Circular IC82-6R12, Clearance certificate.
To request a certificate, complete Form TX19, Asking for a Clearance Certificate, and send it to your regional tax services office. The addresses of these offices are listed on this form.
Do not include Form TX19 with a return. Send it only after you have received the notices of assessment for all the returns filed and paid or secured all amounts owing.
Forms and publications
- Guide T4011, Preparing Returns for Deceased Persons
- Guide RC4022, General Information for GST/HST Registrants
- T4001, Employer's Guide - Payroll Deductions and Remittances
- T4012, T2 Corporation - Income Tax Guide
- Pamphlet RC4111, Canada Revenue Agency - What to Do Following a Death
- Form TX19, Asking for a Clearance Certificate
- Information Circular IC82-6R12, Clearance Certificate
Privacy statement
The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. Your participation is voluntary.
Please do not include sensitive personal information in the message box, such as your name, address, Social Insurance Number, personal finances, medical or work history or any other information by which you or anyone else can be identified by your comments or views.
Any personal information collected will be administered in accordance with the Department of Employment and Social Development Act, the Privacy Act and other applicable privacy laws governing the protection of personal information under the control of the Department of Employment and Social Development. Survey responses will not be attributed to individuals.
If you wish to obtain information related to this survey, you may submit a request to the Department of Employment and Social Development pursuant to the Access to Information Act. Instructions for making a request are provided in the publication InfoSource, copies of which are located in local Service Canada Centres.
You have the right to file a complaint with the Privacy Commissioner of Canada regarding the institution’s handling of your personal information at: How to file a complaint.
When making a request, please refer to the name of this survey: Report a Problem or Mistake on This Page.
- Date modified:
- 2017-01-03