Step 2 – Register as Liquidator of the Succession
In order for us to release the deceased's tax information to you and send you related correspondence, you must register with us as the liquidator of the succession.
You must send us the following documents as soon as possible after the death:
- form LM-14-V, Information About a Representative;
- a copy of the proof of death (act of death, death certificate or burial or cremation document);
- a copy of the will search certificates issued by the Chambre des notaires du Québec and the Barreau du Québec;
- a copy of 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 the minutes of the probate, or
- a marriage or civil union contract.
Note that it can sometimes take up to eight weeks to receive a copy of the proof of death documents, the will search certificates or the last will and testament documents.
If there are no testamentary provisions or no liquidator was designated, you must register as the liquidator and send us:
- a copy of any document designating you as the liquidator; or
- form LM-14.1-V, Designation of a Liquidator by the Heirs.
You do not need to send us form LM-14-V if you send us form LM-14.1-V.
You must send us form MR-69-V, Authorization to Communicate Information or Power of Attorney, with the documents needed to register you as liquidator, if one of the following applies:
- You are the only liquidator of the succession and you want to give someone (such as an accountant or a family member of the deceased)
- authorization to access the deceased's file,
- power of attorney to access the deceased's file and act on your behalf;
- A number of liquidators were designated in a will to settle the same succession and, for various reasons, you do not want to or cannot act jointly (you must then designate one liquidator to represent the deceased).
You are not released from your responsibilities as liquidator if you designate someone to act on your behalf, and you must ensure that the person properly fulfills their role.
You do not have to send us form MR-69-V if the deceased's will specifies that one of the designated liquidators can act alone.
Once you have the required documents, mail them to one of the addresses below.
|Montréal region||Revenu Québec
C. P. 3000, succursale Place-Desjardins
Montréal (Québec) H5B 1A4
|Québec City region||Revenu Québec
3800, rue de Marly
Québec (Québec) G1X 4A5