Tax Filings and Clearance Certificate
Proper tax compliance is an essential part of administering an estate in Ontario. Haider Khan Legal assists estate trustees with coordinating required tax filings and obtaining a clearance certificate from the Canada Revenue Agency before the estate’s final distribution, helping reduce the risk of personal liability.
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Final (Terminal) T1 Return — Deceased: report income up to the date of death; additional optional returns (e.g., rights or things) may apply. Due dates depend on the date of death.
Estate (Trust) T3 Return(s): required if the estate earns income after death. Each T3 is due 90 days after the estate’s chosen year-end or wind-up; a Graduated Rate Estate (GRE) can exist for up to 36 months from death.
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What it is: CRA’s written confirmation that all tax, interest, and penalties for the deceased and the estate have been paid.
Why it matters: Without it, distributing assets can expose the executor to personal liability for unpaid tax.
When to request: After all required returns are filed and assessed and amounts paid. Request using Form TX19 with supporting documents.
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1. File T1/T3 returns; resolve assessments and balances.
2. Submit TX19 package to CRA for the clearance certificate.
3. Maintain a prudent holdback until the certificate arrives and the dependant-support period has expired or been addressed.
Why Choose Haider Khan Legal?
Haider Khan Legal Professional Corporation prepares estate tax roadmaps, files T3s, and manages TX19 clearance requests so you can distribute confidently. We provide estate trustees with legal guidance on coordinating required tax filings and obtaining a clearance certificate from the Canada Revenue Agency, often in collaboration with an accountant. Our focus is on ensuring tax obligations are addressed before final distribution and the trustee’s exposure is appropriately managed.
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