How to Get a CRA Clearance Certificate Before the Final Distribution of an Estate in Canada

Why should you get a CRA clearance certificate before distributing an estate?

A CRA clearance certificate confirms that the amounts of income tax and GST/HST, together with applicable interest and penalties covered by the certificate, have been paid or that the Minister of National Revenue has accepted security for payment.

For an executor, administrator or other legal representative, the certificate provides an important layer of protection before estate property is distributed. If you distribute property under your control without obtaining a required clearance certificate and CRA amounts remain unpaid, you can be personally liable up to the value of the property distributed.

After a clearance certificate has been issued, the legal representative can distribute the property covered by it without that personal-liability risk for unpaid amounts covered by the certificate. The liability then rests with the estate, beneficiaries or other people who received the distributed assets.

The CRA explains this protection in its official clearance certificate guidance for estates.

When should you apply for the clearance certificate?

Do not send the clearance certificate request at the same time as the outstanding tax returns. The CRA warns that doing so will delay assessment of those returns.

You should request the certificate only after:

• all required tax returns have been filed;
• the related notices of assessment have been received;
• any requested reassessments have been completed and the notices of reassessment received;
• all applicable income taxes, provincial or territorial taxes administered by the CRA, Canada Pension Plan contributions, employment insurance premiums, interest and penalties have been paid or secured;
• the CRA has received the legal documents showing that you are the executor, trustee or other legal representative.

This timing matters because the CRA reviews known tax information and outstanding balances when deciding whether it can issue the certificate.

Do you have to wait for a clearance certificate before making every estate distribution?

The Income Tax Act clearance certificate rules are designed to protect amounts for which the estate may still be liable. CRA guidance explains that a legal representative does not need a separate certificate before every distribution as long as enough property is retained to pay the estate's potential liability to the CRA.

The practical risk comes with distributing property while insufficient assets remain to satisfy outstanding tax liabilities. For that reason, executors commonly seek the certificate before making the final or residual distribution of the estate.

If you are unsure how much property must be retained because the estate has unresolved tax issues, obtain professional estate or tax advice before distributing the remaining assets.

Which CRA forms do you need?

For the income tax side of a deceased person's estate, complete Form TX19, Asking for a Clearance Certificate.

You can obtain the current form from the CRA's TX19 form page.

If the deceased also had a GST/HST number, the CRA states that you must also complete Form GST352, Application for Clearance Certificate. This is a separate clearance request under the Excise Tax Act.

The GST352 form is available from the CRA's GST352 form page.

What supporting documents must you send?

The CRA requires substantial estate information because it must be able to determine what property existed, what has already been distributed and what remains to be distributed.

For an estate of someone who died, provide the following documents unless the CRA already has them:

• a complete and signed copy of the will, including codicils, renunciations and disclaimers;
• all probate documents, where applicable;
• if the person died intestate, the document appointing the administrator, such as letters of administration or letters of verification issued by a provincial court;
• any other document necessary to establish that you are the legal representative;
• a detailed list and description of assets owned by the deceased at the date of death;
• details of jointly held assets;
• details of RRSPs and RRIFs, including plans with named or designated beneficiaries;
• the adjusted cost base and fair market value information required by the CRA for the assets;
• a detailed statement showing estate distributions already made;
• a statement describing the proposed distribution of any holdback, residual amount or property;
• the names, addresses and tax identification numbers of beneficiaries receiving property other than cash.

Missing estate information can delay the request or result in the CRA refusing to issue the certificate until the outstanding requirements are resolved.

Make sure the CRA recognizes you as the legal representative first

Before requesting the clearance certificate, make sure the CRA has been formally notified of your role. The legal representative is typically the executor named in the will. If there is no will or executor, a person may need to be appointed through the courts under the law of the relevant province or territory.

To notify the CRA that you are the legal representative, the agency generally requires a death certificate or funeral director's statement of death, a legal document establishing the executor or administrator and updated estate contact information where applicable.

The CRA's Represent someone who died instructions explain how to establish your authority and obtain access to the deceased person's tax records.

Can you apply for an estate clearance certificate online?

Yes. The CRA accepts clearance certificate requests electronically through its Submit documents service.

A legal representative can use their CRA account access to submit a clearance certificate request for an estate for which they are the legal representative. The CRA also accepts submissions through Represent a Client.

Using My Account

Submit the completed TX19, and GST352 if required, together with the supporting information through Submit documents in My Account. When prompted, answer No to the question asking whether you have a case or reference number and select Other as the topic.

Using Represent a Client

In Represent a Client, use Submit documents, select Representative related and answer No when asked whether you have a case or reference number. CRA guidance states that representatives do not need electronic authorization access to the specific client's account solely to submit a clearance certificate request through Represent a Client.

The submission options are set out on the CRA's clearance certificate application page.

Can you submit the request by mail or fax?

Yes. The CRA accepts TX19 and supporting documents by mail or fax. The destination depends on the applicable region.

The CRA currently lists separate regional tax services offices for:

• Nova Scotia, New Brunswick, Prince Edward Island, Newfoundland and Labrador;
• Quebec;
• Ontario and Nunavut;
• British Columbia and Yukon;
• Manitoba, Saskatchewan, Alberta and Northwest Territories.

Because addresses and fax numbers can change, use the current regional contact details on the CRA's official clearance certificate page rather than relying on an old estate file or saved form.

How long does a CRA clearance certificate take?

The CRA states that it will send the legal representative an acknowledgement letter within 45 days of receiving the request.

The assessment can take up to 120 days, assuming all required documents have been provided. Some cases require an audit before a certificate can be issued.

For 2026-2027, the CRA's published service standard is to issue a clearance certificate within 120 calendar days of receiving the request. Days spent under audit are excluded from that service standard.

If you have not received the certificate, your application was denied or a clearance certificate officer has not contacted you within 120 days, the CRA instructs you to contact it. For individual T1 or trust T3 clearance certificate matters, the published telephone number is 1-800-959-8281.

You can review the current timing target in the CRA's 2026-2027 service standards.

What if the CRA denies the request?

A clearance certificate is not automatically issued just because Form TX19 was submitted. If the request is denied, the CRA says it will advise you what information is missing or what actions still need to be completed.

You can apply again after addressing those issues. For example, the CRA may need outstanding returns to be assessed, balances to be paid or secured, or missing estate documentation to be provided before the certificate can be issued.

The CRA also states that, generally, a clearance certificate cannot be obtained when the estate does not have sufficient assets to pay all tax, interest and penalties due to the agency.

What does the clearance certificate protect you from?

When issuing the certificate, the CRA reviews known information available to confirm that applicable balances owing have been paid or secured.

Once you receive the certificate, you may distribute the property covered by it without the risk of being personally liable as legal representative for unpaid amounts covered by the certificate under the Income Tax Act or Part IX of the Excise Tax Act.

The certificate does not turn unpaid liabilities into forgiven debts. Instead, after the protected distribution, responsibility for those unpaid amounts can rest with the estate, trust, beneficiaries or other recipients of distributed property, as applicable.

What if you find another asset after receiving the certificate?

A clearance certificate only deals with the property and tax information covered when it is issued. If you later discover new estate property that affects income or capital gains reported on the deceased person's tax returns, the CRA instructs the legal representative to obtain another clearance certificate before distributing the newly identified property.

In that situation, contact the regional tax services office where the original clearance certificate request was filed for instructions.

Do you need a separate clearance certificate for an estate trust?

The deceased person's tax affairs and the estate or testamentary trust can involve different tax periods and liabilities. A certificate relating to the deceased person's personal income tax does not automatically settle later liabilities of a trust or estate that arose after death.

Where a trust has tax obligations and its property is being distributed, the legal representative may need clearance for the trust as well. Make sure all required T3 Trust Income Tax and Information Returns and related balances have been dealt with before requesting the relevant clearance certificate.

The CRA's Clearance Certificate information circular provides additional detail on the scope and operation of the certificate rules.

Common mistakes to avoid

• Do not submit TX19 at the same time as outstanding tax returns.
• Do not apply before receiving the required notices of assessment or reassessment.
• Do not assume filing the final T1 return is always the only tax filing required for an estate.
• Do not leave outstanding CRA balances unresolved before requesting clearance.
• Do not omit jointly owned assets, RRSPs, RRIFs or assets with designated beneficiaries from the information requested by the CRA.
• Do not forget to identify prior distributions and the proposed distribution of the remaining estate.
• Do not distribute the remaining property simply because TX19 has been filed. Filing the request is not the same as receiving the clearance certificate.
• If the deceased had a GST/HST number, do not forget the separate GST352 requirement.
• If new property is discovered after clearance and it affects reported income or capital gains, do not distribute it before dealing with the need for another certificate.

What happens after you receive the clearance certificate?

Review the certificate and make sure it relates to the estate, tax periods and property you intended to clear. Subject to any remaining estate-law obligations, you can then proceed with distributing the property covered by the certificate without the personal tax-liability risk that the certificate is designed to address.

Keep the clearance certificate with the estate records. If additional property, tax information or liabilities are later discovered, determine whether amended returns or another clearance request are required before making any further distribution.