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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.

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GST/HST clearance certificate

If the trust is a GST/HST registrant, the person that distributes the property of another person must complete the Application for a GST/HST Clearance Certificate (form FP-352-V) to obtain a GST/HST clearance certificate.

Any person that distributes the property without having obtained a clearance certificate will be personally liable for paying the GST/HST up to the value of the property or money distributed.
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Liquidator of a succession

Before distributing the property of a succession, you must get a certificate authorizing you to proceed, regardless of the value of the deceased's property.

For more information, click Request a Certificate Authorizing the Distribution of Succession Property.

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.

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