How to Apply for a CRA Clearance Certificate in Canada: Form TX19

As an executor or other legal representative, you may be ready to hand out the estate's property to the beneficiaries. Before you do, the Income Tax Act expects you to obtain a clearance certificate from the Minister, and a request that is incomplete or sent at the wrong time can leave you waiting.

This guide walks through the practical side: which form to use, what to attach, how to send it, and what to do if CRA is slow or says no. The federal rules apply across Canada, but Quebec uses civil-law terms, so you may see a liquidator where other provinces refer to an executor.

This article covers Canadian federal tax law, which applies in every province.

Why the certificate matters and who applies

A clearance certificate confirms that an estate, trust or corporation has paid the income tax, GST/HST, interest and penalties owed when it was issued, or that the Minister has accepted security for payment. A legal representative must obtain it before distributing property in their possession or control.

Without it, you can be personally liable for the unpaid amounts, up to the value of the property you distributed. The legal representative is typically the executor named in the will, and in Quebec the person registered as liquidator. If there is no will or executor, a person appointed administrator through the courts under provincial or territorial law fills that role.

Choose the right form

If the deceased had a GST/HST number, the estate needs a certificate before distributing. Whether other accounts, such as payroll deductions, are covered is not confirmed, so check with CRA if that applies to you.

Documents to attach for an estate

For an estate, the TX19 package includes the following.

• The signed will with any codicils, renunciations, disclaimers and probate documents, or the administrator appointment if there is no will.
• Proof that you are the legal representative.
• A detailed list of assets at the date of death, including jointly held assets and RRSPs/RRIFs, with the adjusted cost base (ACB) and fair market value (FMV) at distribution.
• A statement of distributions to date and the proposed distribution of any holdback or residual.
• Names, addresses and SINs of the beneficiaries of non-cash property.

If there is no will, your clearance certificate request needs proof of your appointment as administrator, such as letters of administration or verification. If you are still waiting for a court appointment, Form RC552 lets CRA recognize you for tax matters only, not other estate duties. Check the current title of that form on CRA's site.

When and how to send it

Wait until the required returns are filed and the notices of assessment are received, and until all amounts are paid or secured. Do not submit the request with the tax returns, as that delays their assessment. The circular says not to file Form TX19 until the notices of assessment arrive, subject to listed exceptions.

• Online through Represent a Client: use Submit documents, then Representative related, and answer No to the case or reference number question.
• Online through the executor's own My Account: use Submit documents, answer No, and select Other.
• By mail or fax to the regional tax services office.

For mail or fax, Ontario and Nunavut requests go to the GTA East tax services office in Sudbury, with fax 1-833-712-2303. BC and Yukon requests go to the Coastal and Central BC office in Surrey, with fax 1-833-712-2308. Manitoba, Saskatchewan, Alberta and the Northwest Territories go to the Eastern Prairie office in Winnipeg, with fax 1-833-712-2305. Atlantic provinces use the Atlantic office in Sydney, with fax 1-833-712-2304, and Quebec uses the Western Quebec office in Rouyn-Noranda, with fax 1-833-712-2302. Confirm the full mailing address on CRA's page before sending.

If there is more than one legal representative and you send documents offline, additional representatives are authorized with Form AUT-01, which for clearance certificates must be signed by all legal representatives. When you reply to a CRA information request, include a cover page with the requesting officer's name and their tax services office.

Timing, follow-up and denials

CRA acknowledges the request within 45 days, and assessment can take up to 120 days if all documents are provided, though an audit may be needed first. These are targets and can change.

If no certificate has arrived, it was denied, or no officer has contacted you within 120 days, phone 1-800-959-8281 for an individual (T1) or trust (T3), or 1-800-959-5525 for a corporation (T2) or GST/HST. A denial states what is missing or what action is required, and you can reapply once the issues are resolved. The certificate is generally not issued if the estate cannot cover all tax, interest and penalties owing.

What to do next

• Confirm the final return and any other required returns are filed and assessed.
• Pay or arrange security for all amounts owing, and contact CRA first about security.
• Gather the documents above and check each is signed and complete.
• Choose online or offline submission, and keep a copy of everything sent.
• Hold off distributing until the certificate arrives, unless enough property will remain to cover any liability.

You do not need a certificate before each distribution if enough property remains to cover any liability, which is the basis for a partial distribution with a holdback. If new assets turn up after a certificate is issued, you must obtain another certificate before distributing them, by contacting the tax services office where the original request was filed.

Frequently asked questions