Step 4 – Request a Certificate Authorizing the Distribution of Succession Property
As the liquidator of a succession, you must draw up an inventory of the property of the succession and then distribute the property. However, before you can distribute the property, you must obtain an authorization certificate from us.
To obtain the certificate, you must file a duly completed Notice Before Distribution of the Property of a Succession (form MR-14.A-V) as soon as the value of the deceased's assets and debts have been determined.
Once we receive the form and all income tax returns and required documents, we will inform you in writing of the duties, interest, and penalties that, by law, you must pay (or that may become payable) for the deceased or the succession in the next 12 months.
Certificate authorizing the distribution of the deceased's property or the succession's post-death income
If the deceased had no debts, we may issue you a certificate, even if the file is incomplete, authorizing you to distribute some of the deceased's property or the succession's post-death income. Once the deceased's file has been settled and we have made a full audit of the file, we will issue you another certificate authorizing you to distribute any remaining property or income.