What is the TX19 Clearance Certificate?
The TX19 — officially called a Clearance Certificate — is a document issued by the Canada Revenue Agency confirming that all tax returns have been filed, all taxes have been assessed, and all amounts owing have been paid or secured. Once CRA issues the certificate, the executor is legally protected against future personal liability for that estate's tax obligations.
The TX19 is not automatic. You must apply for it by sending CRA a formal letter with supporting documentation. CRA reviews the estate's tax history, confirms nothing is outstanding, and issues the certificate — typically 4 to 6 months after receiving a complete application.
Until you hold that certificate, you are not fully protected.
Why the TX19 matters — the liability you may not know about
Most executors understand that debts need to be paid before the estate is distributed. What many don't realise is that CRA can reassess tax returns after they've been filed. A terminal T1 return filed and apparently accepted today can be reassessed up to three years later under normal circumstances — and in cases of misrepresentation or fraud, there is no time limit.
If you distribute the estate, close everything out, and then CRA comes back a year later with an additional assessment, you — the executor — are personally responsible for paying it. The beneficiaries are not liable. You are.
The TX19 is the only document that protects you from this outcome. It is CRA's formal acknowledgement that they have reviewed the estate's tax obligations and have no further claims.
CRA typically takes 4 to 6 months to process a TX19 application once all required documents are received. Apply as early as possible — this is usually the longest single delay in closing an estate. Factor it into your timeline from the start.
When to apply for the TX19
You must file all required CRA returns before applying. The TX19 application will be rejected or delayed if any returns are outstanding or if assessments are not yet complete. In practical terms, this means:
- File the terminal T1 return — the final personal income tax return covering January 1 of the death year to the date of death. Deadline: 6 months after death or April 30 of the following year, whichever is later.
- File any T3 trust returns — required if the estate earned income after death (interest, dividends, rental income, capital gains from asset sales). Filed for each tax year the estate was open.
- Receive the Notices of Assessment for all filed returns — wait until CRA has assessed each return and you have the assessment notices confirming the amounts.
- Pay or secure any tax owing — ensure all balances are settled.
- Submit the TX19 application — now you are ready to apply.
Applying before all of this is in place will result in delay or rejection, restarting the clock on the 4–6 month processing period.
How to apply for the TX19
The TX19 application is a letter sent to your CRA tax centre — there is no specific form to fill in. The letter must include:
- The full legal name of the deceased
- The deceased's Social Insurance Number
- The date of death
- The executor's full name, address, and contact information
- A list of all assets in the estate and their fair market values at the date of death
- Confirmation that all required returns have been filed
- Copies of all Notices of Assessment received
- Confirmation that all taxes, interest, and penalties have been paid
The letter is sent by mail to the CRA tax centre that handled the deceased's returns. There is currently no online application process for the TX19.
What the TX19 covers — and what it doesn't
The TX19 covers federal income tax obligations. It is important to understand its scope:
| Covered by TX19 | Not covered by TX19 |
|---|---|
| Terminal T1 income tax assessment | Ontario Estate Administration Tax (EAT) |
| T3 trust return assessments | HST/GST obligations (if deceased was self-employed) |
| Any other federal income tax obligations | Provincial tax obligations |
| CPP/EI amounts owing | Business tax liabilities (separate process) |
The Ontario Estate Administration Tax is handled separately through the Estate Information Return process with the Ministry of Finance — not CRA. Make sure both obligations are addressed before making final distributions.
Never lose track of your TX19 application
Estate Co-Pilot generates your TX19 application letter and keeps it visible in your task calendar until you confirm clearance is received. The final distribution step is locked until you mark it complete.
Join the waitlist →Can you make partial distributions while waiting?
Some executors want to distribute a portion of the estate to beneficiaries while waiting for the TX19 — particularly when the process is taking longer than expected. This is possible, but must be done carefully.
The standard approach is to hold back a reserve — an amount sufficient to cover any potential tax assessment — before making any partial distribution. The reserve is held in the estate account until the TX19 arrives, at which point it can be released to beneficiaries.
Determining the appropriate reserve amount requires judgment about the estate's tax exposure. If you are not confident in your assessment, this is a good situation in which to consult a tax professional or estate lawyer before proceeding.