Organisation : Government Of Canada
Facility Name : Apply For Clearance Certificate
Country : Canada
Website : https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/what-when-someone-died/clearance-certificate-apply.html
How To Apply for Clearance Certificate?
To Apply For A Clearance Certificate, the procedure are given below
1. Submitting through My Account
Submit the completed form Asking for a Clearance Certificate (TX19, GST352) and supporting information via My Account.
Related / Similar Status : Canada Police Certificate Application
Step 1: Log into My Account.
Step 2: Select the “Submit Documents” option located in the upper right corner of the screen.
Step 3: At the bottom of the screen, click on “without a case or reference number”.
Step 4: Select submission reason:
Step 5: Select “Send documents related to Certificate of Compliance, International Waivers, Tax Shelter Identification Number or Clearance Certificate”.
Step 6: Click the “Next” button.
Step 7: Select submission reason: “Send request for Clearance Certificate (TX19, GST352), and supporting documents”.
Step 8: Click on the “Next” button.
Step 9: Select “Browse” and navigate to the required file(s).
Step 10: Multiple files totalling up to 500MB can be attached by pressing and holding the CTRL key while selecting your files. A 10 file limit per session also applies.
Step 11: Enter a description of the file submission. This is a mandatory step.
Step 12: Select “Attach file”.
Step 13: When all files have been attached, click “Submit file(s)”.
Step 14: Record the Confirmation number and Case/reference number.
For help with income tax clearance certificates, call 1-800-959-8281.
For help with goods and services tax/harmonized sales tax (GST/HST) or T2 clearance certificates, call 1-800-959-5525.
2. Submitting through My Business Account
3. Represent A Client
4. Mail or Fax
After You Apply Clearance Certificate
1. The CRA will send you an acknowledgement letter within 30 days of receiving your request for a clearance certificate.
2. The CRA’s assessment can take up to 120 days, assuming you provide all of the necessary documents.
3. However, in certain situations, the CRA may need to do an audit before it issues the clearance certificate.
4. If you have not received your certificate or a clearance certificate officer has not contacted you within 120 days, contact enquiries at:
**For individual (T1), or trust (T3) accounts call 1-800-959-8281
**For corporations (T2) or GST/HST accounts call 1-800-959-5525
Purpose of A Clearance Certificate
A clearance certificate does the following:
** Confirms that an estate of a deceased person or a corporation has paid all amounts of tax, interest and penalties it owed at the time the certificate was issued
** Lets the legal representative distribute assets without the risk of being personally responsible for amounts the deceased, estate, trust or corporation might owe the CRA
** The Canada Revenue Agency (CRA) gives a clearance certificate to the legal representative of:
1. Someone who has died
2. A trust or corporation that has wound up or dissolved
Determine whether a clearance certificate is needed
The legal representative will need a clearance certificate to distribute assets unless the following circumstances apply:
**The estate or trust continues to exist to pay income to the beneficiaries
**The corporation’s assets and liabilities are being rolled over into another corporation and there is no other tax liability
**Enough funds remain in the estate or corporate account to pay amounts owing to the CRA