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.
Effective April 1, 2013, services will no longer be provided at no cost. A fee of $50.00 will be charged for each Tax Clearance Certificate request and can be paid through the Central Web Receipting System.
The below manual application form must be submitted for each request.
- Application Tax Clearance (195 KB)
Payment must be made through the Tax Clearance Certificate on-line payment application at https://www.gov.nl.ca/pay-online.html. You may process your payment using Visa, MasterCard, or Interac Debit Card or Online Payment. A single online payment transaction can be used to pay for multiple clearance request applications simultaneously. Applications should be submitted for processing in batches which correspond to the online payment made. Please attach a copy of the online payment receipt to the application batch being submitted and ensure the payment transaction number is written on each application in the batch.Application batches, along with a copy of the online payment receipt, should be emailed toTaxClearance@gov.nl.ca for processing.
Further information regarding Tax Clearance Certificates can be obtained by contacting: