Clearance certificate

As the legal representative, you may want to get a clearance certificate before you distribute any property under your control. A clearance certificate certifies that all amounts for which the deceased is liable to us have been paid, or that we have accepted security for the payment. If you do not get a certificate, you can be liable for any amount the deceased owes. A certificate covers all tax years to the date of death. It is not a clearance for any amounts a trust owes. If there is a trust, a separate clearance certificate is needed for the trust.

To request a certificate, complete Form TX19, Asking for a Clearance Certificate, and send it to the Assistant Director, Audit, at your tax services office. 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.

Do not send us this form until:

• you have filed all the required return(s) and have received the notice(s) of assessment; and

• all income taxes (including provincial or territorial taxes we administer), Canada Pension Plan contributions, Employment Insurance premiums, and any related interest and penalties have been received or secured.

Provide us with the documents we ask for below to help us issue the certificate without delay. Attach to this form the documents that apply to your situation:

• a copy of the will, including any codicils, renunciations, or disclaimers, and all probate documents (if the taxpayer died intestate, also attach a copy of the document appointing an administrator, and details of the proposed distribution of assets. Include the name, address, and social insurance number or account number of each beneficiary and his or her relationship to the deceased);

• a copy of the trust document;

• a statement showing the properties and distribution plan including the date chosen for the distribution of properties, and a list of the recipients of each of the properties (for each property, provide a description, the adjusted cost base, and the fair market value at the date of death or distribution);

• any other documents that are necessary to prove that you are the legal representative; and

• a letter of authorization that you have signed if you want us to communicate with someone else.

If you need more information about clearance certificates, contact your Tax services office. You can also see IC82-6, Clearance Certificate.

Forms and publications

• Preparing Returns for Deceased Persons guide (T4011)
• Form TX19, Asking for a Clearance Certificate
• IC82-6, Clearance Certificate

Related topics

• Legal representative