Certificate Authorizing the Distribution of Property
As liquidator, you must draw up an inventory of the property of the succession (estate) and distribute said property. However, before you can distribute the property, you must obtain a certificate from us allowing you to do so.
In order to obtain the certificate, you must file a duly completed Notice Before Distribution of the Property of a Succession (form MR-14.A-V) as soon as the value of the deceased's assets and the amount of his or her debt have been determined. You must enclose the following documents with the form, unless you have already filed them:
- proof of death (act of death, death certificate or burial or cremation document);
- proof of the last will and testament, such as:
- a certified copy of the notarial will,
- a certified copy of the holograph will (a will written by hand) or the will made in the presence of witnesses and a certified copy of the judgment probating the will or the minutes of the probate,
- a notarial codicil (modification to the last will), or a codicil made in the presence of witnesses accompanied by a certified copy of the judgment probating the codicil or of the minutes of the probate, or
- a marriage or civil union contract; or
- certified copies of the will search certificates issued by the Chambre des notaires du Québec and the Barreau du Québec.
However, before issuing the certificate, we will inform you in writing of the amount of any duties, interest and penalties that were payable by the deceased under a fiscal law at the time of death, or that could become payable within 12 months after the death. In some cases, we might issue a certificate authorizing only partial distribution of property.
So that you can proceed with distributing the succession's property, all the deceased's income tax returns must have been filed, all notices of assessment issued and any balances due must have been paid.
If, as liquidator, you distribute the deceased's property before receiving the certificate authorizing the distribution, you become personally liable for the amounts we are due, up to the value of the property. As a rule, you are liable for four years as of the date of distribution; however, if you have been issued a certificate, the heirs are responsible for any amounts due.
You can, however, pay funeral expenses and related expenses, as well as urgent or essential expenses, for a maximum of $12,000. Note that you must file form MR-14.A-V regardless of the value of the succession.
See What to Do in the Event of Death on the Services Québec website to learn more about the procedure for taking inventory of the property of a succession at the time of death and how to settle a succession.