COVID-19 Tax Update: CRA accepting applications for clearance certificates and international waivers by email

Further to recent public statements (as discussed in our previous blog post), the CRA has announced that as a result of COVID-19 they will temporarily be accepting requests for certain clearance certificates and other international waivers by email. Taxpayers can now electronically request the following items by contacting the applicable email address noted in parentheses:

  • Domestic clearance certificates for the distribution of property using form TX19 or GST352 (CCTX19G@cra-arc.gc.ca)
  • Section 116 clearance certificates and comfort letters for dispositions of taxable Canadian property (NRDISPOG@cra-arc.gc.ca)
  • Regulation 102 and 105 waivers and form RC473 non-resident employer certifications for withholding at source (NRWAIVERSG@cra-arc.gc.ca)

To make a request, the CRA advises that an initial email should be sent to the applicable address stating that you wish to correspond by email. A legal representative applying for a domestic clearance certificate using form TX19 or GST352 should also specify the province in which the representative lives, in the subject line of the email. The CRA provides this example:

To: CCTX19G@cra-arc.gc.ca
Subject: Clearance certificate (Ontario)

Body: I am the legal representative and need to file a clearance certificate request. Please send instructions.

Confidential information should not be included in this initial email. The CRA will respond and explain the risks of email communication and any additional requirements before the relevant application (and related submissions, if any) can be made by email.

The CRA recommends that any new requests be made by email. Taxpayers who requested a clearance certificate or other international waiver by mail or fax after March 12, 2020 are encouraged to resubmit the request electronically (and indicate the date of the original submission). The CRA also encourages taxpayers with urgent, outstanding requests for section 116 clearance certificates or Regulation 102/105 waivers to contact the applicable email address or call the individual tax enquiries line at 1-800-959-8281.

For security, taxpayers may wish to consider sending any confidential information in a password-protected file.

For more information, see the CRA’s webpages here and here.

Prepared by: Alvin Lun

Alvin’s practice focuses on domestic and international tax planning for individuals, trusts, and corporations, as well as representing taxpayers in their disputes with the Canada Revenue Agency. He is fluent in Cantonese and Mandarin Chinese. Prior to joining Thorsteinssons, Alvin… more »

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