00000nam 2200000za 4500 9.821824 CaOODSP 20221107143542 cr ||||||||||| 160729s2013 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/82-6R10-2013E-PDF Canada Revenue Agency. Clearance certificate [electronic resource]. [Ottawa] : Canada Revenue Agency, 2013. 3 p. Income tax information circular ; IC82-6R10 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 . 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. gccst Taxation gccst Estates gccst Taxation regulations Certificat de décharge (CaOODSP)9.821832 Income tax information circular ; 82-6R10 (CaOODSP)9.821798 PDF 61 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-82-6R10-2013-eng.pdf