Clearance certificate . : Rv48-3/82-6R10-2013E-PDF

This circular explains the need for a clearance certificate issued under the Income Tax Act before distributing property that he or she controls in their capacity as the legal representative who administers, winds up, controls, or otherwise deals with a property, business, or estate of another person who many be an individual, a trust, or a corporation.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.821824&sl=0

Publication information
Department/Agency Canada Revenue Agency.
Title Clearance certificate .
Series title Income tax information circular ; IC82-6R10
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Caption title.
"Date: November 25, 2013."
"This circular cancels and replaces Information Circular IC82-6R9 dated November 25, 2011."
Issued also in French under title: Certificat de décharge .
Publishing information [Ottawa] : Canada Revenue Agency,2013.
Description 3 p.
Catalogue number
  • Rv48-3/82-6R10-2013E-PDF
Subject terms Taxation
Estates
Taxation regulations
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