An interactive PDF format of this checklist is also available for download and printing and includes a note-taking section :
Steps to be taken by the liquidator - Interactive tool (PDF 690 Kb)
On this page:
Important
Make sure that steps 1 to 9 on the page Steps to be taken by the deceased's close relatives or friends have been completed before liquidating the succession.
1. Register the name of the liquidator
The liquidator's name must be registered in the Register of personal and movable real right (RDPRM) and must be sent to Revenu Québec . You can do this yourself.
For all the information you need, see the section Liquidator .
2. Notify of the death
You must notify the death to
- Revenu Québec and send it the required documents, if you haven't already done so
- the employer of the deceased, if applicable
- credit card issuers and banking institutions
- investment managers
- Service Canada in the following cases:
- the deceased was receiving an Old Age Security pension,
- the deceased received the Canada Child Tax Benefit,
- the deceased had a social insurance card,
- the deceased had a passport,
- the deceased had a firearms license.
3. Identify and contact the heirs
You must establish the identity of the legatees by particular title and heirs, and communicate with them.
4. Make an inventory of the deceased's possessions
You must draw up an inventory of the property of the succession. Among other things, this inventory makes it possible to compare the value of the deceased's property with the value of their debts.
Here are the types of documents you need to compile this inventory:
- Pay slips
- Documents relating to annuities
- Invoices
- Accounts to be paid
- Title deeds to real estate or businesses
- Mortgage loan documents
- Acknowledgement of debt
- Documents relating to savings accounts
- Investment certificates
You must also recover any amounts owed to the deceased and determine their obligations (e.g., accounts to be paid). Some debts, such as legal fees, income and municipal taxes, must be paid first.
Newspaper notices inform citizens of the existence of unclaimed property or successions. You can also consult the Register of unclaimed property , maintained by Revenu Québec.
For all the information you need, see the section Inventory of property and notice of closure .
5. Publish the notice of closure of inventory
Once the inventory is complete, a notice of closure of inventory must be entered in the Register of personal and movable real rights (RDPRM) (French only). This notice must also be published in a newspaper distributed in the area of the deceased's last known address.
You can contact heirs and legatees to advise them that the inventory is available for consultation and, if possible, provide them with a copy.
For all the information you need, see the section Notice of closure of inventory .
6. Open a bank account in the name of the succession
You must open an estate bank account to cash cheques issued in the name of the succession. The person's death certificate, two probate certificates and the will must be presented before the account can be opened.
7. Close the deceased's accounts
You must close the deceased's bank accounts and cancel all credit cards. Check to see if any accounts were paid by automatic withdrawals and, if necessary, take steps to cancel them.
8. Partition the family patrimony
At the time of death, was the deceased married or in a civil union? If so, as the liquidator responsible for the succession, you must
- partition the family patrimony
- liquidate the matrimonial or civil union regime
These actions must be taken before settling the remainder of the succession, whether liquidated according to the provisions of the Civil Code of Québec or according to the provisions of a will.
For all the information you need, visit the page Partitioning of the family patrimony and liquidation of the matrimonial or civil union regime .
9. File the deceased's income tax return
You will need to file personal income tax returns (TP-1 for Revenu Québec and T-1 for the Canada Revenue Agency), specifying on each that it is for a deceased person. If applicable, you must pay the deceased's taxes.
You must file trust income tax returns (TP-646 for Revenu Québec and T-3 for the Canada Revenue Agency), if applicable.
For all the information you need, visit the page File the deceased's income tax return(s) .
Don't forget to check the deadlines based on the date of death and to pay any tax balances.
10. Obtain a certificate authorizing the distribution of the property of the succession
To obtain certificates authorizing the distribution of property of the succession, you must complete the following forms:
- Notice before distribution of the property of a succession (MR-14.A - Revenu Québec)
- TX19 Asking for a Clearance Certificate (TX19 - Canada Revenue Agency)
If an inheritance of more than $40,000 is given to a person under 18, you must notify the Curateur public du Québec.
To do this, use the form Declaration of remittance of property in favour of a minor .
11. Pay the deceased's debts
Once the inventory has been completed and the notice of closure of inventory published, you must proceed to pay the succession's debts. In other words, you must pay off the debts left by the deceased.
For all the information you need, see the section Payment of a succession’s debts .
12. Produce the final account of the succession and proceed with the partition of the property
You must produce a final account of the succession, i.e. a balance sheet showing what remains of the succession for the heirs.
Then you can divide the remaining assets and money among the heirs if they have accepted the succession.
For all the information you need, see the section Delivery and partition of property .
13. Transfer building ownership rights
You must consult a notary for the transfer of ownership rights. The notary will draw up the declaration of transmission of the immovable property in favour of the succession or an heir, as the case may be, and register the new rights in the Land Register of Québec.
14. Publish the final succession account
Once you have distributed the property and money, you must publish a notice of closing of the estate's final account in the Register of personal and movable real rights (RDPRM) .
The liquidator's mandate ends with the publication of this notice.
Last update: April 26, 2024