How to apply

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https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/what-when-someone-died/clearance-certificate-apply.html

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How to apply

From: Canada Revenue Agency

COVID-19: Important updates

During the COVID-19 pandemic, the CRA is continuing to review TX19 and GST352 clearance certificate requests. However, processing times may be longer than usual and there may be delays in accessing any documents sent by mail. If you or your representative submitted a request by mail between March 12, 2020 and November 30, 2020, and you have not received any communication from the CRA, it is recommended that you resubmit the request electronically through My Account, Represent a Client, My Business Account, or resubmit the request by mail or fax.

Step 4. How to apply

Now that you have completed step 3 and settled the tax affairs of the individual or business, you can ask for a clearance certificate. Although paragraph 9 of Information Circular IC82-6R12, Clearance Certificate, implies that you do not have to send documentation if you have already sent it to us, to expedite processing of your clearance certificate, please provide the information below:

For an individual (T1) or trust (T3)

a completed Form TX19
a completed Form AUT-01, Authorize a representative for Access by Phone and Mail, 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 more information on authorizing a representative visit: Authorize a representative: How to give authorization.
a detailed list of the assets that the deceased owned on the date he or she died, including all assets he or she held jointly and all registered retirement savings plans and registered retirement income funds (even if he or she named or designated a beneficiary) and their adjusted cost base and fair market value.
one of the following:
- a complete and signed copy of the taxpayer’s will, including any amendments, renunciations, disclaimers and probate documents that apply. 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 a living trust

Also include the following documents if they apply to your situation:

any other documents proving that you are the legal representative
a copy of the Schedule 3, Capital Gains (or Losses) from the final tax return of the deceased
a list of all assets transferred to a trust, including (for each asset): a description, the adjusted cost base, and the fair market value
a statement of how you propose to distribute any holdback or residual amount of property
the names, addresses and social insurance numbers or account numbers of any beneficiaries of property other than cash

For a corporation (T2)

a completed Form TX19
a copy of the director’s or shareholder’s resolution confirming the intention to dissolve the corporation and the proposed date of dissolution
a completed Form AUT-01, Authorize a representative for Access by Phone and Mail, 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
a list of all assets distributed up to now, including (for each asset): a description, the adjusted cost base, and the fair market value
a statement of how the corporation’s remaining assets will be distributed on the date it is dissolved

For GST/HST

a completed Form GST352, Application for Clearance Certificate

How to submit the completed form Asking for a Clearance Certificate (TX19, GST352)

You can submit the completed request by mail, fax, or online using the Submit Documents feature on My Account for Individuals, Represent a Client, and My Business Account.

My Account Submitting through My Account

Submit the completed form Asking for a Clearance Certificate (TX19, GST352) and supporting information via My Account.

As the legal representative (that is, Executor), you may login using your My Account access to submit Clearance Certificate requests that you are the legal representative for.

Log into My Account.
Select the “Submit Documents” option located in the upper right corner of the screen.
At the bottom of the screen, click on “without a case or reference number”.
Select submission reason:
- Select “Send documents related to Certificate of Compliance, International Waivers, Tax Shelter Identification Number or Clearance Certificate”.
Click the “Next” button.
Select submission reason:
- “Send request for Clearance Certificate (TX19, GST352), and supporting documents”.
Click on the “Next” button.
Select “Browse” and navigate to the required file(s).
- Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. A 10 file limit per session also applies.
Enter a description of the file submission. This is a mandatory step.
Select “Attach file”.
When all files have been attached, click “Submit file(s)”.
Record the Confirmation number and Case/reference number.

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.

Represent A Client Submitting through Represent A Client

Submit the completed form Asking for a Clearance Certificate (TX19, GST352) and supporting information via Represent a Client.

Representatives do not need to have electronic authorization access to the specific clients account to submit clearance certificate requests via Represent a Client.

Log into Represent a Client.
Select the “Submit Documents” from the options on the left hand side of the screen.
Select Client Type:
- Individual Client (T1)
- Business Client (T2) (GST/HST)
- Trust Account (T3)
- Representative related: Documents on behalf of yourself as a representative
Select “No” to the question “Do you have a case or reference number?”.
Click on the “Next” button.
Select “Send request for Clearance Certificate (TX19, GST352), and supporting documents”.
Select “Next”.
Select “Browse” and navigate to the required file(s).
- Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. A 10 file limit per session also applies.
Enter a description of the file submission. This is a mandatory step.
Select “Attach file”.
When all files have been attached, click “Submit file(s)”.
Record the Confirmation number and Case/reference number.

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.

My Business Account Submitting through My Business Account

Submit the completed form Asking for a Clearance Certificate (TX19, GST352) and supporting information via My Business Account.

Log into My Business Account.
Select the “Submit Documents” option located in the upper right corner of the screen.
At the bottom of the screen, click “No case or reference number?”.
From the drop-down menu, select ”Send request for Clearance Certificate (TX19, GST352), and supporting documents”.
Click on the “Next” button.
Select the program account number associated with the document(s) you are submitting from the drop-down menu.
Click the “Next” button.
Select “Browse” and navigate to the required file(s).
- Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files.
Enter a description of the file submission. This is a mandatory step.
Select “Upload file”.
When all files have been attached, click “Submit file(s)”.
Record the Confirmation number and Case/reference number.

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.

Mail or Fax Submitting by mail or fax

Canada and United States: 1-833-712-2305
Outside Canada and United States: 418-556-1852

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.

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Date modified:: 2022-04-25

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How to apply

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How to apply

COVID-19: Important updates

Step 4. How to apply

How to submit the completed form Asking for a Clearance Certificate (TX19, GST352)

Nova Scotia, New Brunswick, Prince Edward Island, or Newfoundland and Labrador

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Quebec

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Ontario and Nunavut

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Manitoba, Saskatchewan, and Alberta, and Northwest Territories

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