The deceased's debts are not automatically distributed among the heirs as soon as they accept the inheritance. They must first be paid from the estate's assets during its liquidation.
The liquidator must, in particular, determine the assets and debts of the estate, draw up the estate inventory, unless exempted by law, pay the creditors in accordance with the applicable rules and, where possible, then distribute the remaining assets to the heirs.
When debts remain unpaid after liquidation, the applicable rules depend in particular on the number of heirs, the nature of the debts and the rights that each holds in the estate.
If there are several heirs, each is generally liable for outstanding debts in proportion to the share he receives in the estate , subject to the specific rules provided for in the Civil Code of Quebec .
In principle, this liability remains limited to the value of the assets received by each heir, provided that the rules of the Civil Code of Québec relating to the inventory of the estate and its liquidation have been respected. However, certain situations may give rise to liability exceeding this value, particularly when the heirs have consented to a waiver of the inventory or when certain legal obligations have not been met.
It is also necessary to consider the specific rules applicable to indivisible debts. Unlike an ordinary debt, which can generally be divided among the heirs, an indivisible obligation may, depending on its nature and the circumstances, allow the creditor to demand its full performance from one heir, subject to that heir's recourse against the other heirs and the applicable limits of liability.
Special rules also apply when a will provides for a bequest of a universal usufruct. In this situation, the usufructuary is liable to creditors for debts remaining unpaid by the liquidator, including the principal, in proportion to what they receive, as well as for any mortgages encumbering the inherited property. However, the final allocation of debts between the usufructuary and the bare owner is governed by specific rules set out in the Civil Code of Québec .
Thus, the proportion of debts borne by each heir does not depend simply on the number of heirs, but mainly on the share that each receives in the inheritance, the nature of their rights, the characteristics of the debt and compliance with the rules applicable to the settlement of the estate.