If you are designated the liquidator of a succession, you serve as the deceased's representative with us while the succession is being settled.  

As the liquidator, you must do the following to meet your tax obligations:

1. Inform us of the date of death.
2. Register as liquidator of the succession.
3. File the deceased's income tax return(s).
4. Request a certificate authorizing the distribution of succession property.
5. Distribute the succession's property.