Steps to be taken by the liquidator

An interactive PDF format of this checklist is also available for download and printing and includes a note-taking section :

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.

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.

You must establish the identity of the legatees by particular title and heirs, and communicate with them.

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.

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.

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.

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.

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.

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).

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)

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.

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.

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.

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.