Liquidator of a Succession
If you are designated as the liquidator of a succession (executor of an estate), you are the one representing the deceased throughout the settling of the succession (estate). As such, you must notify us as quickly as possible of the death.
In addition, you must let us know that you are the liquidator by filing form LM-14-V, Information About a Representative, along with a copy of the following documents (if you have not already provided them) :
- proof of death (act of death, death certificate or burial or cremation document);
- the will search certificates issued by the Chambre des notaires du Québec and the Barreau du Québec;
- proof of the last will and testament, such as:
- a notarial will,
- a holograph will (a will written by hand) or the will made in the presence of witnesses, accompanied by the judgment probating the will or the minutes of the probate,
- a notarial codicil (modification to the last will), or a holograph codicil or a codicil made in the presence of witnesses, accompanied by the judgment probating the codicil or of the minutes of the probate, or
- a marriage or civil union contract.
Make sure to send clear, legible and good quality documents.
However, if you have not found any document containing a last will and testament or if no liquidator was designated, enclose a copy of any document designating you as the liquidator, including form LM-14.1-V, Designation of a Liquidator by the Heirs.
A will may designate several liquidators for a single succession, in which case they must act jointly. If they are unable or unwilling to do so, they must designate one of them to represent the deceased in dealings with us by filing form MR-69-V, Authorization to Communicate Information or Power of Attorney.
A deceased person who designated several liquidators may also have specified that one or the other of the designated liquidators can act alone. In that case, the liquidators are exempt from acting jointly and do not have to designate one of them to represent the deceased.
As liquidator, you can authorize us to share confidential information about the deceased's tax file with a person who can act on your behalf, such as an accountant or a family member of the deceased. To do so, file form MR-69-V with form LM-14-V and any supporting documents you have not already filed.
If we do not receive form MR-69-V, we will send any correspondence to the liquidator designated as principal representative on form LM-14-V.
Note that designating someone else to act on your behalf does not release you from your obligations as liquidator.
You must therefore ensure that the person acting on your behalf is fulfilling their role properly.
As liquidator of the succession, your obligations with Revenu Québec include:
- preparing and filing the income tax return(s) of the deceased;
- paying the deceased's income tax and debts; and
- submitting an inventory of the property of the succession and obtaining from us a certificate authorizing the distribution of the property.
As the liquidator of a succession, or as the trustee of a trust created by a will, you may have to administer property, income, earnings or benefits until the succession is settled.
For more information about the role of the liquidator and how to settle a succession, see What to Do in the Event of Death on the Services Québec website.