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

Related topics

• Canada Business Network
• Related provincial and territorial government sites
• Industry Canada

Date modified:

2017-01-03