Why obtain a certificate authorizing the distribution of property?

Before distributing any assets of the estate, the liquidator must obtain a certificate authorizing the distribution of assets (at the provincial level) and a certificate of discharge (at the federal level). Failure to file these notices can have costly consequences for a negligent or at-fault liquidator, since if the estate owes money to the tax authorities, the liquidator will be held personally liable. 

Required documents: 

• death certificate issued by the Registrar of Civil Status;
• will search with the Chambre des notaires du Québec and the Barreau du Québec;
• copy of the will and codicil (for wills and codicils executed before witnesses, proof of verification must be filed with the court or before a notary) or declaration of legal heirs 
• deed appointing the liquidator, if applicable; 
• inventory and statement of accounts; 
• tax returns notices of assessment.