Determine whether a clearance certificate is needed
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Determine whether a clearance certificate is needed
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 2. Determine whether a clearance certificate is needed
The legal representative will need a clearance certificate to distribute assets unless the following circumstances apply:
- the estate or trust continues to exist to pay income to the beneficiaries
- the corporation’s assets and liabilities are being rolled over into another corporation and there is no other tax liability
- enough funds remain in the estate or corporate account to pay amounts owing to the CRA
- Date modified:
- 2021-07-07