What are the prior steps to the distribution of the property of the succession?

The liquidator must file a tax return for the deceased with the provincial and federal fiscal authorities in order to pay, where applicable, the taxes owed by the deceased for the year of death.

Deadline for filing tax returns with the tax authorities:

• If the death occurred between January 1st and October 31st: April 30th of the following year;
• If the death occurred after October 31st: 6 months following the death.

Once the notice of assessment has been received and paid, the liquidator will have to request the certificate authorizing the distribution of property and the clearance certificate in order to be capable to proceed to the distribution of the property to the heirs.