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 clearance certificate, you can be liable for any amount the deceased owes. A clearance 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 required to be filed and paid or secured all amounts owing.
Provide us with the documents we ask for below to help us issue the certificate without delay. Attach to the Form TX19 the documents that apply to your situation:
- a copy of the will, including any codicils, renunciations, disclaimers, and all probate documents. If the taxpayer died intestate, also attach a copy of the document appointing an administrator (for example, the Letters of Administration or Letters of Verification issued by a probate court);
- a copy of the trust document for inter vivos trusts;
- a statement showing the list of assets and distribution plan, including a description of each asset, adjusted cost base, and the fair market value at the date of death and at the date of distribution, if not at the same time. Also include the names, addresses, and social insurance numbers or account numbers of the recipients and his or her relationship to the deceased. If a statement of properties has been prepared for a probate court, we will usually accept a copy, and a list of any properties that the deceased owned before death and that passed directly to beneficiaries;
- any other documents that are necessary to prove that you are the legal representative; and
- a letter of authorization that you have signed or a completed Form T1013, Authorizing or Cancelling a Representative, if you want us to communicate with any other person or firm, or you want the clearance certificate sent to any address other than your own.
If you need more information about clearance certificates, call 1-800-959-8281. You can also see IC82-6, Clearance Certificate.
Forms and publications
- Guide T4011, Preparing Returns for Deceased Persons
- Form TX19, Asking for a Clearance Certificate
- IC82-6, Clearance Certificate
- Form T1013, Authorizing or Cancelling a Representative
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