The following is now available on the CRA Web site: Did You Know … That as a legal representative of a deceased person you can be held liable for amounts the deceased person owes? Protect yourself by obtaining a clearance certificate from the Canada Revenue Agency before you distribute any property under your control. A clearance certificate certifies that all amounts for which the deceased is liable to us have been paid, or that we have accepted security for the payment. If you do not get a certificate, you can be liable for any amount the deceased person owes. The [More]