Taxation on Death : Tax tips

The legal representative of a deceased taxpayer is required to obtain a clearance certificate from CRA

The legal representative of a deceased taxpayer is required to obtain a clearance certificate from the Canada Revenue Agency (the Canadian income tax department, "CRA") before distributing any of the deceased person's property to the heirs. Note that the legal representative can be held personally liable for paying the deceased person's tax liability if such a clearance certificate is not obtained. The legal representative can reasonably expect to be asked by CRA to provide a copy of the will, if such a will exists and has not already been submitted, when applying for the clearance certificate.

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"This article provides information of a general nature only. It may no longer be current. It does not provide legal advice nor should it be relied upon. If you have specific legal questions you should consult a lawyer."