DLyons (asker) May 19, 2015:

@Phil Thanks. I must have missed that - as I say, it's been a long day.

philgoddard May 19, 2015:

Donal I would have thought the previous entries were very relevant. This one, for instance:
http://www.proz.com/kudoz/french_to_english/law_general/1754...

DLyons (asker) May 19, 2015:

Thanks Ingeborg.

There's probably not much scratching required Chris - it's been a long day.

Bashiqa May 19, 2015:

Not often you ask questions so it must be very complicated.
I'll scratch my head after a glass of wine.

Ingeborg Gowans (X) May 19, 2015:

found this Clearance certificate
A clearance certificate certifies that all amounts for which the taxpayer is, or can reasonably be expected to become, liable under the Income Tax Act at or before the time of distribution have been paid, or that the Minister of National Revenue has accepted security for payment.

The certificate applies to amounts for which you are or may become liable for payment as the legal representative. These amounts include all income taxes (including provincial and territorial taxes that we administer), along with any interest and penalties. The certificate also covers the payment of any outstanding Canada Pension Plan contributions and Employment Insurance premiums, including any associated interest and penalties.

You cannot ask for a clearance certificate until all the returns have been filed and the notice of assessment(s) received.