Certificate Authorizing the Distribution of Property

In order to obtain the certificate authorizing the distribution of the property of the succession, you must file a Notice Before Distribution of the Property of a Succession (form MR-14.A-V).  

This form must be sent to us, along with the required supporting documents, as soon as the value of the deceased's assets and the amount of his or her debts have been determined.

However, before issuing the certificate, we will inform you (the liquidator) in writing of the amount of 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.

Distribution of property

Where the liquidator distributes the deceased's property before receiving from us the certificate authorizing the distribution, the liquidator becomes personally liable, up to the value of the property so distributed, for the duties, interest and penalties that were payable by the deceased under a fiscal law at the time of death or that may become payable within 12 months after that time.

However, in order to pay funeral expenses and related expenses, the liquidator may distribute up to $12,000 in property before filing form MR-14.A-V.

For more information, see What to Do in the Event of Death on the Services Québec website or brochure IN-313-V, Estates and Taxation. With these resources, you can learn more about the following:

  • the procedure for taking inventory of the property of a succession at the time of death
  • how to settle a succession

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