Does having a non-resident beneficiary slow down getting a CRA clearance certificate for the estate?

It can, though not automatically in every case. A CRA clearance certificate confirms the deceased's and the estate's tax obligations are paid before an estate trustee distributes remaining assets, and where a non-resident beneficiary is involved, especially if the estate holds Canadian real property or other property subject to non-resident tax rules, there can be additional federal tax considerations layered on top of the estate's ordinary filings, which can add complexity to getting clearance.

No specific processing time can be promised here, whether or not a non-resident beneficiary is involved - CRA does not publish a guaranteed turnaround, and it can vary considerably based on the estate's complexity and CRA's workload. What tends to add time in non-resident situations specifically is any additional filing or withholding step tied to property, such as the "section 116" clearance concept for non-residents disposing of taxable Canadian property, which is separate from, and in addition to, the estate's regular clearance certificate process.

An estate trustee expecting a non-resident beneficiary situation should raise it with the estate's accountant or tax advisor early, rather than waiting until distribution is otherwise ready, since untangling cross-border elements after the fact tends to cost more time than addressing them up front.