The declaration of heirs, ideally executed before a notary, is a notarized document that identifies the persons entitled to inherit from the decedent in accordance with his or her will or, in the absence of a will, in accordance with the rules set forth in the Civil Code of Québec.
It is a transitional document used before the heirs have exercised their right to accept or renounce the estate and before their status as heirs is definitively established.
The declaration of heirs allows, in particular, the future liquidator—before he or she accepts the role—or, in the absence of an executor, the heirs, to take certain necessary steps with financial institutions, government authorities, or any other organization in order to obtain the information required for the settlement of the estate.
The declaration of heirs does not create any inheritance rights and does not replace either the declaration of inheritance or the declaration of real estate transfer.