Asking For A Canada Customs And Revenue Agency Tax Clearance Certificate

There are all sorts of forms executors, beneficiaries, and probate court clerks have to fill out and correspond with during probate and estate settlement, including affidavits, letters, petitions, summons, orders, and notices.

Asking For A Canada Customs And Revenue Agency Tax Clearance Certificate is a commonly used form within Nova Scotia. Here’s an overview of what the form is and means, including a breakdown of the situations when (or why) you may need to use it:

Atticus Fast Facts About Asking For A Canada Customs And Revenue Agency Tax Clearance Certificate

Sometimes it’s tough to find a quick summary— here’s the important details you should know about Asking For A Canada Customs And Revenue Agency Tax Clearance Certificate:

• This form pertains to the State of Nova Scotia

Government forms are not typically updated often, though when they are, it often happens rather quietly. While Atticus works hard to keep this information about Nova Scotia’s Form TX19 E - Asking For A Canada Customs And Revenue Agency Tax Clearance Certificate up to date, certain details can change from time-to-time with little or no communication.

Step 1 - Download the correct Nova Scotia form based on the name and ID if applicable

Double check that you have both the correct form name and the correct form ID. Some Nova Scotia probate forms can look remarkably similar, so it’s best to double, even triple-check that you’re using the right one! Keep in mind that not all States have a standardized Form ID system for their probate forms.

Step 2 - Complete the Document

Fill out all relevant fields in Form TX19 E, take a break, and then review. Probate and estate settlement processes in NS are long enough to begin with, and making a silly error can push your timeline even farther back. No thank you!

Note: If you don’t currently know all of the answers and are accessing Form TX19 E online, be sure to avoid closing the browser tab and potentially losing all your progress (or use a platform like Atticus to help avoid making mistakes).

Step 3 - Have Form TX19 E witnessed or notarized (if required)

Some States and situations require particular forms to be notarized. If you have been instructed to get the document notarized or see it in writing on the document, then make sure to hire a local notary. There are max notary fees in the United States that are defined and set by local law. Take a look at our full guide to notary fees to make sure you aren’t overpaying or getting ripped off.

Step 4 - Submit Asking For A Canada Customs And Revenue Agency Tax Clearance Certificate to the relevant office

This is most often the local probate court where the decedent (person who passed away) is domiciled (permanently resides) or the institution involved with this particular form (e.g. a bank). Some offices allow you to submit forms online, other’s don’t, and we while we generally recommend going in-person to expedite the process, sometimes that simply isn’t an option.

It’s also a generally good idea to establish a positive working relationship with any probate clerk (unfortunately there’s enough people & process out there making things more difficult and unnecessarily confusing for them), so a best practice is to simply ask the probate clerk proactively exactly how and where they’d prefer you to submit all forms.

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Different probate forms or processes can require different deadlines or response times for completing the appropriate form.

While some steps in the process are bound to specific deadlines (like petitioning for probate, having to submit an inventory of assets, or filing applicable notices to creditors and beneficiaries), many probate forms or processes are not tied to a specific deadline since the scope of work can vary based on situational factors or requirements involved.

Either way, there are a bunch of practical reasons why personal representatives should work to complete each step as thoroughly and quickly as possible when completing probate in Nova Scotia.

5 reasons you should submit TX19 E as quickly as possible:

1. The sooner you begin, the faster Nova Scotia can allow heirs and beneficiaries to get their share of assets subject to probate. Acting promptly can also decrease the costs & overall mental fatigue through an otherwise burdensome process.
   
   Helpful Context: What’s the Difference Between Probate and Non-Probate Assets?

2. In general, creditors of an estate usually have around 3-6 months from the time you file notice to creditors to file any claims for debt against the deceased’s assets. If they don’t, then that debt is forfeited (and more importantly, the executor won’t be held personally responsible). So doing this sooner means you have a better idea of who is owed what and ensures you won’t get a surprise collector months later.

3. Not filing a will within 30 days (on average) could mean that the probate process proceeds according to intestate laws (laws that govern what happens to someone's stuff without a will) or is subject to unnecessary supervision by the probate court. And if you aren't directly related to the deceased (a.k.a. next of kin), this could also mean you lose your inheritance.

4. It’s important to file any necessary state tax returns on behalf of the deceased or estate by the following tax season in Nova Scotia. If you don’t, you could owe penalties and interest. This also includes any necessary federal tax returns such as Forms 1040, 1041, or even a Form 706 estate tax return.

5. If a house in the State of Nova Scotia is left empty (or abandoned) for a while, insurance can get dicey. For example, if the house burns down and no one has been there for a year, an insurance company may get out of paying your claim.

If you’re not using Atticus to get specific forms, deadlines, and timelines for Nova Scotia probate, then try and stay as organized as possible, pay close attention to the dates mentioned in any correspondence you have with the State’s government officials, call the local Nova Scotia probate clerk or court for exact answers regarding Form TX19 E, and when in doubt— consult a qualified trust & estates lawyer for that area.

Asking For A Canada Customs And Revenue Agency Tax Clearance Certificate is one of the many probate court forms available for download through Atticus.

It may also be available through some Nova Scotia probate court sites, such as . In order to access the latest version, be updated with any revisions, and get full instructions on how to complete each form, check out the Atticus Probate & Estate Settlement software or consider hiring a qualified legal expert locally within Nova Scotia.

While Atticus automatically provides the latest forms, be sure to choose the correct version of Form TX19 E - Asking For A Canada Customs And Revenue Agency Tax Clearance Certificate f using any other site or resource in order to avoid having to re-complete the form process and/or make another trip to the Nova Scotia probate court office.

Asking For A Canada Customs And Revenue Agency Tax Clearance Certificate is a .pdf, so opening it should be as simple as clicking “View Form” from within the Atticus app or by clicking the appropriate link found on any Nova Scotia-provided government platform. Once you’ve opened the form, you should be able to directly edit the form before saving or printing.

Here’s the text, verbatim, that is found on Nova Scotia Form TX19 E - Asking For A Canada Customs And Revenue Agency Tax Clearance Certificate. You can use this to get an idea of the context of the form and what type of information is needed.

Asking for a Clearance Certificate Instructions Who can request a Clearance Certificate? Use this form if you are the legal representative for an estate, business, or property and you are asking for a clearance certificate before distributing the assets of the estate, business, or trust. A legal representative includes an executor, administrator, liquidator, trustee, or like person other than a trustee in bankruptcy. The TX19 form should be signed by all legal representatives. Important – Do not send us this form until: • you have filed the required tax return(s) and have received the related notice(s) of assessment; • you have received the notice(s) of reassessment if you sent a request(s) for reassessment; and • you have paid or secured all income taxes (including the provincial or territorial taxes we administer), Canada Pension Plan contributions, employment insurance premiums, and any related interest and penalties. Do not attach this form to the tax return. For more information, refer to Information Circular IC82-6, Clearance Certificate, visit canada.ca/clearance-certificate, or call 1-800-959-8281. Required Documents Important – If the following required documents are not provided, your request will not be processed. For T1 Deceased and T3 Trust, we require: • a complete and signed copy of the taxpayer's will, including any codicils, renunciations, disclaimers, and all probate documents if applicable. If the taxpayer died intestate (without a will), attach a copy of the document appointing an administrator (for example, the Letters of Administration or Letters of Verification issued by a provincial court); • a copy of the trust agreement or document for inter vivos trusts; • any other documents that are necessary to prove that you are the legal representative; • a detailed list of the assets that were owned by the deceased at the date of death, including all assets that were held jointly and all registered retirement savings plans and registered retirement income funds (including those with a named or designated beneficiary), their adjusted cost base (ACB) and fair market value (FMV) at the date of distribution by the estate; • a list, description, and the ACB of all assets transferred to a trust as well as the FMV at the date of distribution; • a detailed statement of distribution of the assets of the trust or the deceased's estate to date; • a statement of proposed distribution of any holdback or residual amount or property; • the names, addresses, and social insurance numbers or account numbers of any beneficiaries of property other than cash; and • a completed Form AUT-01, Authorize a Representative for Offline Access, signed by all legal representatives, authorizing an accountant, notary or lawyer, or any other person, to act on your behalf. Also use the form if you want the CRA to send the clearance certificate to an address other than yours. • If you have already uploaded the required documents electronically to CRA, please provide the reference number, confirmation number, and date submitted. For T2 (Corporation), we require: • a copy of the director's or shareholder's resolution confirming the intention to dissolve the corporation and the date of dissolution; • a completed Form AUT-01, Authorize a Representative for Offline Access, signed by all legal representatives of the corporation, authorizing an accountant or a lawyer to act on your behalf. Also use the form if you want the CRA to send the clearance certificate to an address other than yours; and • a statement of distribution of the company assets to date as well as the scheme of the distribution of company assets at the date of wind-up. Additional documents or information may be requested to support this application. How to submit the completed form Asking for a Clearance Certificate (TX19) You can submit the completed request online using the Submit Documents feature on My Account for Individuals, Represent a Client, and My Business Account or by mail to your regional tax services office. Nova Scotia, New Brunswick, Prince Edward Island, or Newfoundland and Labrador For help with income tax clearance certificates, call 1-800-959-8281. Area Covered Address of Tax Services Office (TSO) FAX Number Nova Scotia TSO Estates and Trusts Audit 47 Dorchester St Sydney NS B1P 6K3 Canada and United States 1-833-712-2304 Outside Canada and United States 418-556-1852 01 Quebec Western Quebec TSO Audit – Clearance Certificates 110 – 151 du Lac Avenue Rouyn-Noranda QC J9X 0G7 Canada and United States 1-833-712-2302 Outside Canada and United States 418-556-1853 02 Ontario and Nunavut GTA East TSO Audit – Clearance Certificates 1050 Notre Dame Ave Sudbury ON P3A 5C1 Canada and United States 1-833-712-2303 Outside Canada and United States 418-556-1853 03 British Columbia and the Yukon Area Covered Address of Tax Services Office (TSO) FAX Number Coastal & Central BC TSO Estates and Trusts Audit 9755 King George Blvd Surrey BC V3T 5E1 Canada and United States 1-833-712-2308 Outside Canada and United States 418-556-1852 04 Manitoba, Saskatchewan, Alberta and Northwest Territories Eastern Prairie TSO Audit – Clearance Certificates Post Office Box 1022 Winnipeg MB R3C 2W2 Canada 1-833-712-2305 Outside Canada and United States 418-556-1852 05 For help with goods and services tax/harmonized sales tax (GST/HST) or T2 clearance certificates, call 1-800-959-5525 Regional Code (based on province of legal representative) Regional Code (based on province of legal representative) TX19 E (22) (Ce formulaire est disponible en français.) Page 1 of 2 Protected B when completed Identification area Name of deceased, corporation, or trust, whichever applies Address Social insurance number Trust account number T –– Business number Legal representative's name (if there is more than one, please provide the details on a separate sheet) Legal representative's address (we will send the clearance certificate to this address) Regional code If you would like CRA to communicate electronically, include legal representative's email address Legal representative's capacity (for example, executor, administrator, liquidator, or trustee) Telephone number DO NOT USE THIS AREA Type of clearance certificate requested Indicate what type of tax return(s) you filed. For more information, see guides T4011, Preparing Returns for Deceased Persons, T4012, T2 Corporation – Income Tax Guide, or T4013, T3 Trust Guide, whichever applies. T1 final return Date of death: T1 return for rights or things T1 return for income from a testamentary trust T1 return for partner or proprietor T3 Trust Income Tax and Information Return – Partial Distribution* Last fiscal period ending filed: T3 Trust Income Tax and Information Return – Final Distribution Wind-up date: T2 Corporation Income Tax Return Fiscal period end date of the final T2: *T3 Partial distribution is only considered when there is an actual partial distribution of property of the estate or trust. Certification and undertaking I am asking for a clearance certificate from the Minister of National Revenue. The certificate will certify that all taxes (including provincial or territorial taxes administered by the Canada Revenue Agency), Canada Pension Plan contributions, employment insurance premiums, and any related interest and penalties for which the deceased, corporation, or trust named above is liable (or can reasonably be expected to become liable) have been paid or that the Minister has accepted security for the amounts. The certificate will apply to the tax year in which the distribution is made and any previous year for which I am liable (or can reasonably be expected to become liable) as the legal representative of the deceased, corporation, or trust identified. I will complete the distribution of all of the property as soon as possible after I receive the clearance certificate. DateCapacity (for example, executor, administrator, liquidator, or trustee) Signature DateCapacity (for example, executor, administrator, liquidator, or trustee) Signature Personal information is collected under the Income Tax Act to administer tax, benefits, and related programs. It may also be used for any purpose related to the administration or enforcement of the Act such as audit, compliance, and the payment of debts owed to the Crown. It may be shared or verified with other federal, provincial, and territorial government institutions to the extent authorized by law. Failure to provide this information may result in penalties, interest payable, or other actions. Under the Privacy Act, individuals have the right to access their personal information and request corrections if there are errors or omissions. Refer to Info Source at publicsafety.gc.ca/cnt/trnsprnc/nfsrc-en.aspx, Personal Information Bank CRA PPU 015. TX19 E (22) (Ce formulaire est disponible en français.) 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