Before transferring the assets to the heirs, the liquidator should obtain authorization from Revenu Québec confirming that all tax obligations of the deceased and the estate have been fulfilled.
This process allows the tax authorities to verify that all tax returns have been filed and that any taxes owed have been paid. If everything is in order, Revenu Québec issues a certificate authorizing the distribution of the assets.
This step is particularly important, as an executor who distributes the assets too quickly may have to pay personally any taxes or amounts that are subsequently claimed from the estate.
The request for authorization is generally made at the end of the liquidation process, once the tax returns have been filed and all balances have been paid. Depending on the situation, certain documents—such as the will, the death certificate, and a statement of the estate’s assets—may be required.