Distribute Succession Property
Before you distribute succession property, you must ensure that:
- all the deceased's income tax returns have been filed;
- all notices of assessment have been issued;
- all balances have been paid.
If you distribute the deceased's property before we issue you an authorization certificate, you will be personally liable for paying us any amounts owed, up to the value of the distributed property. As a rule, you are liable for four years as of the date of distribution.