The Charter of the French language and its regulations govern the consultation of English-language content.

Notice Before Distribution of Property

A trustee who is liquidating a trust must notify us that they intend to distribute the trust's property to the beneficiaries and get a certificate authorizing them to proceed with the distribution. To get the certificate, the trustee has to file form MR-14.B-V, Notice Before Distribution of Property.

Anyone who distributes another person's property without having first obtained a certificate authorizing them to do so becomes personally liable for any fees, duties, interest and penalties payable under a fiscal law (including any amounts that may become payable within the next 12 months), up to the value of the property distributed.

The last required income tax return or returns must be filed before the form is filed.


As a rule, we have four years as of the distribution date in which to assess any amounts for which the trustee or the liquidator of a succession is personally liable.

End of note

Liquidator of a succession

To obtain a certificate authorizing the distribution of a succession's property, you must file MR-14.A-V, Notice Before Distribution of the Property of a Succession.

You can file form MR-14.A-V at the same time as the income tax returns for the type of distribution for which you are requesting an authorization certificate. In other words, to obtain a certificate authorizing you to:

  • distribute the deceased person's property, you must file the deceased person's income tax return(s) (form TP-1-V) for the year of death;
  • distribute the succession's post-death income, you must file the Trust Income Tax Return (form TP-646-V) for the taxation year(s) beginning after the death and ending on the date the succession was liquidated;
  • distribute the deceased person's property and the succession's post-death income, file the deceased's income tax return(s) (form TP-1-V) for the year of death, as well as form TP-646-V for the taxation year(s) beginning after the death and ending on the date the succession was liquidated.

If you have not already done so, you must send a copy of a document proving that you are the liquidator of the succession.


You may pay urgent or essential expenses (to a maximum of $12,000) before filing form MR-14.A-V without incurring any liability. These expenses can result directly from the death, such as funeral expenses, or they can be made in the interests of the succession (electricity, gas or telephone expenses).

End of note

Final return

The taxation year of a graduated rate estate (GRE) that is wound up ends on the winding-up date (line 11), which is generally the date of distribution of the property. You have to file the final return of the trust within 90 days after the winding-up date.

In the case of a trust other than a GRE, you must file the final return no later than 90 days following the calendar year in which the trust was wound up.

Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter