The Department provides Clearance Certificates, to ensure compliance with the Revenue Administration Act (refer to sections 8(b) and 18(2)). This Act creates a statutory lien in favour of the Provincial Government, without the necessity of registration on any real property owned when a tax debt is due to the Crown.
The legislation is necessary to:
- Ensure tax debts are cleared from often uncooperative taxpayers in an efficient and cost effective manner
- Protects Crowns lien rights and obligations
- Preserves the public interest to fairness and equity tax system
A Tax Clearance Certificate indicates that no tax liability is known to the Tax Administration Division at the time of issuance and is valid for 10 days following issuance. However, additional tax liabilities may be discovered at a future date through audit or other means.
A Tax Clearance Certificate is obtained by a lawyer for a client through the Tax Clearance Portal. A fee of $50.00 is charged for each Tax Clearance Certificate request.
If a tax clearance request cannot be processed via the portal, please contact TaxClearance@gov.nl.ca or (709) 729-6376.
- For Law Firm Use:
Further information regarding Tax Clearance Certificates can be obtained by contacting:
A1B 4J6