Role of the Liquidator of a Succession and Required Documents
If you are designated as the liquidator of a succession, you must notify us
- as quickly as possible of the death by filing the death certificate
- by filing form LM-14-V, Information About a Representative, along with the will search certificates and the document(s) listed on form LM-14-V that apply to your situation:
- Succession with a will
- a certified copy of the notarial will, and any related codicil (a document that changes certain points of an existing will)
- a certified copy of the holograph will (a will written by hand) or the will made in the presence of witnesses, issued by a court clerk or a notary, and a certified copy of the judgment probating the will or the minutes of the probate
- Succession without a will
- form LM-14.1-V, Designation of a Liquidator by the Heirs, or any other original document designating you as the liquidator
- Succession with a will
Provide us with either the original documents or certified copies. Please note that only the person having custody of an authentic document can certify a copy.
If the will of the person who designated you as liquidator was homologated (officially approved) by a court judgment, you do not have to submit a search certificate issued by the Chambre des notaires du Québec and the Barreau du Québec.
Tasks of the liquidator of a succession
As liquidator of the succession, your tasks include:
- preparing and filing the income tax return(s) of the deceased person
- paying the deceased's income tax and debts
- 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.