- Apply only after the required returns are filed and assessed and all amounts are paid or secured; do not send the request with the tax returns.
- Estates use Form TX19, plus Form GST352 if there is a GST/HST number.
- You can submit online through Represent a Client or My Account, or mail or fax the request to the regional tax services office.
Form TX19 is how an executor asks the Canada Revenue Agency (CRA) for a clearance certificate. The form itself is only part of the job. The timing of the request and the documents you attach matter just as much.
This guide walks through the process in order. The rules are federal and apply across Canada, though the office you send your request to depends on where you live.
This article covers Canadian federal tax law, which applies in every province.
Get the timing right first
CRA does not issue the certificate for an estate unless the required returns are filed and assessed and all amounts are paid or secured. Do not submit the request with the tax returns, because that delays their assessment.
Apply only after you have:
- filed the required returns and received the notices of assessment;
- received any reassessments you asked for;
- paid or secured all income taxes (including provincial or territorial taxes CRA administers), CPP contributions, EI premiums, interest and penalties; and
- submitted legal documents proving your status as representative.
CRA's circular says not to file Form TX19 until the notices of assessment are received, subject to exceptions it lists. Estate T3 returns are among the returns that must be filed and assessed first.
Choose the right form
For estates, trusts and corporations, the request is made on Form TX19. Form GST352 is also needed if there is a GST/HST number. If the request concerns GST/HST only, use Form GST352.
Estate trusts that must file T3 returns apply with TX19 and must supply the will and an asset list.
Gather what to attach
For an estate, the TX19 attachments include the following:
- The signed will with any codicils, renunciations, disclaimers and probate documents, or the administrator's appointment if there is no will.
- Proof of your status as legal representative.
- A detailed list of assets at the date of death, including jointly held assets and RRSPs or RRIFs, with the adjusted cost base and fair market value at distribution.
- A statement of distribution to date and the proposed distribution of any holdback or residual.
- Names, addresses and SINs of beneficiaries who will receive non-cash property.
If there is no will, the request requires the administrator appointment, such as letters of administration or verification. CRA has said that anyone waiting for a court appointment can ask to be recognized for tax matters on Form RC552, but that covers CRA matters only, not other estate duties.
Submit the request
To submit online, use Submit documents > Representative related in Represent a Client and answer No to the case or reference number question. Executors can also use their own My Account: choose Submit documents, answer No, and select Other. You can instead mail or fax the request to the regional tax services office.
If there is more than one representative, offline access for additional representatives uses Form AUT-01, which for clearance certificates must be signed by all legal representatives. Online, authorize them through Represent a Client or the representative authorization service.
If you later send documents in response to a CRA information request, include a cover page with the name of the requesting officer and their tax services office.
| Region | Office | Fax |
|---|---|---|
| Atlantic provinces | Atlantic Tax Services Office, 47 Dorchester St, Sydney NS B1P 6K3 | 1-833-712-2304 |
| Quebec | Western Quebec TSO, Rouyn-Noranda | 1-833-712-2302 |
| Ontario and Nunavut | GTA East TSO, PO Box 20000 Station A, Sudbury ON P3A 5C1 | 1-833-712-2303 |
| BC and Yukon | Coastal and Central BC TSO, Estates and Trusts Audit, 9755 King George Blvd, Surrey BC V3T 5E1 | 1-833-712-2308 |
| MB, SK, AB, NWT | Eastern Prairie TSO, PO Box 1022, Winnipeg MB R3C 2W2 | 1-833-712-2305 |
What to do next
Before you press send or mail your request, read it through as CRA would. Gaps in the asset list or the distribution statement are the most likely reasons for follow-up questions.
- Confirm that every notice of assessment has arrived and that no balance is outstanding.
- Check whether security is needed for tax that is not yet paid. The certificate can issue where the Minister has accepted security for payment, so contact CRA first to ask what security it would accept.
- Keep a copy of everything you send, including the date and method of submission.
- Do not distribute estate property until the certificate arrives, unless you have confirmed that enough property will remain to cover any liability.
- Ask a lawyer or accountant to review your documents if the estate includes a business, foreign assets or a complicated holdback.
Frequently asked questions
Can I send Form TX19 with the final return?
No. CRA says not to submit the request with the tax returns, as that delays their assessment. Wait until you have the notices of assessment.
Do I need Form GST352 as well?
You need it if there is a GST/HST number. For GST/HST only, use Form GST352 on its own.
What if the estate has no will?
The request then needs the administrator appointment, such as letters of administration or verification. Provincial or territorial law governs how an administrator is appointed.
Can I apply online?
Yes. Use Submit documents in Represent a Client, or in your own My Account if you are the executor, and answer No to the case or reference number question. Mail and fax are also options.
Sources
- CRA – IC82-6R13 Clearance Certificate — canada.ca
- CRA – Apply for a clearance certificate — canada.ca
- CRA – Filing and payment due dates — canada.ca
- CRA – Represent someone who died — canada.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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