An interactive online guide to assisting an executor or heirs step-by-step in the settlement or liquidation of an estate.

Obtaining certificates authorizing the distribution of the estate assets

Obtaining the clearance certificate and the certificate authorizing the distribution of property ensures that the heirs will not be liable for unpaid taxes of the deceased.

Caution

Before proceeding with the declaration of legal heirs and/or the appointment of a liquidator, make sure first that you do not wish to renounce the succession/estate, since the signing of such a document is an act that can be deemed as an acceptance of the succession on your part. Draw up the estate inventory beforehand.

2 If a person dies as a result of:

• hunting accident;
• automobile accident;
• work accident or occupational disease;
• criminal act;
• civic act.

Depending on the particular circumstances of the death, the heirs may also make a :

Caution

Prior to the appointment of a liquidator, make sure first that you do not wish to renounce the succession/estate, as the appointment of a liquidator is an act that may be deemed as an acceptance of the succession on your part.

Enquiring and searching for property of the deceased

• You will need to carry out a number of searches among the people or companies with whom the deceased was likely to have done business.
• It's important to know that all insurable assets of the deceased must continue to be insured until such time as the heirs receive the policy .
• The insurer must also be notified as soon as possible of the death of its insured, as well as of any change in the risk covered by the policy it has issued.
• Should an insurance policy expire prior to such delivery, the Estate, through the liquidator or, as the case may be, the heirs, shall take the necessary steps to renew such policy.
• Various letters are available to help you obtain the information you need to draw up the estate inventory.

A de facto spouse/common-law partner

If a de facto spouse/common-law partner dies without a will, his spouse does not legally inherit even if they have been living together for more than one year.

On the other hand, certain laws such as the Automobile Insurance Act, the Act respecting the Québec Pension Plan and taxation laws recognize the rights of surviving common-law partners in the event of death.

The heirs are liable for the deceased's debts in excess of the value of property they take

• If they exempt the liquidator from making an inventory.
• If they confuse the estate's assets with their personal assets.
• If they neglect to carry out the inventory when the liquidator refuses or neglects to do so.
• If they liquidate the estate without making an inventory and without the agreement of all the heirs.

Calculation of the partitionable value of the family patrimony upon a death

This calculation is used to establish the divisible value of the family patrimony of married or civil union spouses or those in parental union following the death of one of them, and is useful only if the surviving spouse is not the sole heir or universal legatee of the deceased.

Publication of the notice of appointment of the liquidator in the RDPRM

To disclose the identity of the liquidator to heirs and third parties.

Appointment of the liquidator

Allows heirs of the deceased to appoint a liquidator who will administer the estate assets.

Discharge by heirs to the liquidator

Document confirming that an heir accepts the settlement of the estate and releases the liquidator from his liability as estate administrator and liquidator.

Notice of closure of the inventory - text to be published in a local newspaper

You can draft a notice of closure of the estate inventory.

Publication of the notice of closure of the liquidator's account in the RDPRM

Publication of a notice regarding the liquidator's rendering of account to confirm the end of the estate administration by the liquidator.

Deceased person who left no descendant, married or civil union spouse, father, mother, brother, or sister behind, but left behind ordinary ascendants or ordinary collaterals.

The Civil Code of Quebec contains provisions governing the distribution of property of a person who died without a will, by first giving priority to the closest relatives of the deceased, then gradually including more distant relatives of the deceased. All these provisions are known as the legal devolution.

Check out the tables allowing to determine the heirs of a person who died without a will.

Rendering of account of the liquidator

Document used to determine the net assets to be distributed to heirs or to determine the liabilities of the estate after payment of creditors and legatees by particular title.

Deceased person whose father, mother, brother and/or sister are still alive.

The Civil Code of Quebec contains provisions governing the distribution of property of a person who died without a will, by first giving priority to the closest relatives of the deceased, then gradually including more distant relatives of the deceased. All these provisions are known as the legal devolution.

Check out the tables allowing to determine the heirs of a person who died without a will.

Minor heir or protected person of full age ?

If a minor or protected person of full age is an heir of property worth more than $ 25,000, theCivil Code of Quebecimpose on the estate liquidator the obligation to declare that fact to the Public Curator and state the value of the property.

Declaration of transmission for an immovable property

Notarized document that must be registered in order to transfer the ownership of an immovable/real estate property to the heirs.

Deceased person who did not leave descendants behind, but left behind a spouse to which he/she was married or civilly united.

The Civil Code of Quebec contains provisions governing the distribution of property of a person who died without a will, by first giving priority to the closest relatives of the deceased, then gradually including more distant relatives of the deceased. All these provisions are known as the legal devolution.

Check out the tables allowing to determine the heirs of a person who died without a will.

Minor heir or protected person of full age ?

If a minor or protected person of full age is an heir of property worth more than $ 25,000, theCivil Code of Quebecimpose on the estate liquidator the obligation to report this fact to the Public Curator.

Note: Unless otherwise provided by a testamentary provision, the office of liquidator devolves by operation of law to all the heirs, meaning that if no liquidator was appointed, all the heirs must act together as liquidator of the estate.

Declaration of transmission of movable property (bank account, certificate of deposit, etc.)

Document that establishes the transfer of the deceased's rights to his heirs.

Deceased person who left descendants behind (children or grandchildren).

The Civil Code of Quebec contains provisions governing the distribution of property of a person who died without a will, by first giving priority to the closest relatives of the deceased, then gradually including more distant relatives of the deceased. All these provisions are known as the legal devolution. 

The deceased having left descendants (children and grandchildren).

Obtaining certificates authorizing the distribution of the estate assets

Obtaining the clearance certificate and the certificate authorizing the distribution of property ensures that the liquidator will not be liable for unpaid taxes of the deceased.

Claim for the amount payable under a life insurance policy or a pension plan

Submit the final documents to the insurance company or the pension/retirement plan administrator to obtain the payment of the amounts claimed by and due to the estate following the preliminary verifications with the insurance comapny or the plan administrator.

Application for the death benefit, surviving spouse's pension and orphan's pension at Retraite Québec

• The death benefit is a one-off payment intended to reimburse the deceased's funeral expenses .
• The surviving spouse's pension is a monthly pension paid to the surviving spouse according to certain criteria.
• The orphan's pension may be paid to a child of the deceased who is under 18 and living with the deceased at the time of death.

Note: A formal application must be made to Retraite Québec for each of these benefits.

Cancellation of Social Insurance Number (SIN), licences, official cards and documents

This formality protects the estate against identity theft and fraudulent use.

Cancellation of the benefits from the Old Age Security (OAS) / Quebec Pension Plan (QPP)

Protects the estate against theft and fraud with respect to such payments.

Declaration of legal heirs

In the case of an intestate succession (an estate without a Will), this document is used to identify the heirs of the deceased.

Publication of an exemption from seizure clause in the RDPRM

If the Will contains a stipulation of unseizability or exemption from seizure clause, the recording of such a clause in the RDPRM protects heirs against a possible seizure.

Renunciation in favour of the other heir(s)

Legal document allowing an heir to renounce the succession/estate in favour of one or more heirs. When you renounce in favour of another heir, this act is considered as an acceptance.

To make a renunciation in favorem, visit

Renunciation of a succession

Notarized document allowing an heir to renounce a succession/estate, particularly if the estate is in deficit

Note: A minor cannot renounce a succession.

Publication of the notice of closure of the inventory in the RDPRM

This formality makes the existence of the inventory known to interested parties. If the complete inventory is not disclosed, the notice informs the heirs and creditors that an inventory has been made and where it can be consulted.

Estate inventory

• Document defining the assets and liabilities of the estate and enabling the successibles to determine whether or not the estate is solvent and to exercise their option.
• An inventory is necessary to ensure that the heirs are not liable for the estate's debts beyond the value of the assets they receive.

Note: A liquidator is required to draw up an inventory. The liquidator can only be dispensed with if all the heirs and successors agree.

Calculation of the partitionable value of acquests in the event of death

This calculation is used to determine the partitionable value of acquests following the death of one of the spouses married or civilly united under the regime of partnership of acquests and for the case where the surviving spouse would not be the sole heir or universal legatee of the deceased.

Obligation to file tax returns with the taxing authorities

• In the absence of a liquidator, the heirs, where applicable, must file themselves the tax returns for the taxation year in which the person died, both with the Quebec taxing authorities (Revenu Quebec) and the Canadian taxing authorities (Canada Revenue Agency).
• The taxation year is from January 1^st of the year of death, up to and including the date of death. However, if the death occured after October 31^st, the deadline to file a tax return is six months after the date of death.
• The heirs must also pay, where applicable, the taxes of the deceased within the time limit provided by law.

Calculation of the partitionable value of the family patrimony upon a death

This calculation is used to establish the divisible value of the family patrimony of married or civil union spouses or those in parental union following the death of one of them, and is useful only if the surviving spouse is not the sole heir or universal legatee of the deceased.

Obligation to file tax returns with the taxing authorities

• The liquidator of an estate must file, if any, the tax return for the taxation year in which the person died;
• The taxation year is from January 1^st of the year of death, up to and including the date of death. However, if the death occured after October 31^st, the deadline to file a return is six months after the date of death.
• The liquidator must also pay, where applicable, the taxes of the deceased within the time limit provided by law.

Publication of the notice of appointment of the liquidator in the RDPRM

Such a publication discloses the identity of the liquidator to heirs and third parties.

The rights and obligations of the liquidator

The liquidator:

Appointment of the liquidator

This process allows the heirs of the deceased to appoint a liquidator who will settle the estate.

Liquidation of a succession/estate

The liquidation of a testate or intestate succession consists of:

• first, paying off the debts of the estate, whether the deceased's debts, expenses of the estate or debts of support;
• secondly, paying the legacies by particular title; and finally
• distributing the property or the share to which each heir or universal legatee or legatee by general title is entitled.

Probate of the Will

Any holograph Will or Will made in the presence of witnesses is subject to a Court probate proceeding before being able to execute it.

For more information on the type of Will that should be probated, visit our FAQ section

Survival of the obligation to provide support

Every creditor of support (spouse, ex-spouse or descendant) may, within six months following the death, claim a financial contribution from the estate as a support.

Note: This right exists even if the creditor is an heir or legatee or the right to support has not been exercised prior to the date of death.

Marital status search and verification of the matrimonial regime

This step allows you to know under what matrimonial regime was the deceased married or, if applicable, to confirm whether or not there had been a legal separation or divorce.

Are the insurance policy benefits or the pension/retirement plan benefits included in the estate assets ?

• In the presence of a life insurance policy with a designated beneficiary, the insurance proceeds are not included in the estate assets and the designated beneficiary will directly receive the proceeds of such insurance policy.
• On the other hand, the proceeds of a life insurance policy that has no designated beneficiary or that is payable to the estate are included in the assets of the deceased's estate.

Mandatory Will Search

In Quebec, to proceed with the settlement of an estate, it is mandatory to obtain two searches of wills. by the Chambre des notaires du Québec and the Barreau du Québec, to ensure that you have the last will and testament, if there is one.

Death certificate

The death certificate issued by the Registrar of Civil Status officially establishes a person's death. Obtaining this document is mandatory to begin the settlement of the estate.

The heirs' right of option

A successor has a period of six months to renounce the succession/estate, from the day he or she acquires this right. This period is extended by 60 days from the date on which the estate inventory is made, if such inventory was made within six months from the death.

For more information, visit our FAQ section

Funeral expenses

Funeral expenses are paid by the estate. However, if the estate is insolvent, the person who signed the contract with the funeral complex is responsible for paying the funeral expenses.

Funeral arrangements and mode of disposal of the deceased's body

Anyone over the age of majority can arrange their own funeral and the disposition of their body. It is best to check the deceased's personal effects to see if he or she had already made prior arrangements or left written instructions to this effect.

In the absence of instructions from the deceased, we defer to the wishes of his or her heirs or successibles. In either case, the heirs or successors are obliged to act.