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.
Before we issue you the certificate authorizing you to distribute property, we will inform you in writing of the duties, interest, penalties and fees that the deceased owed under tax legislation at the time of their death or that may become payable in the 12 months following the death. In some cases, we may issue a certificate authorizing the partial distribution of property.
If the deceased had no debts, we may issue you a certificate authorizing you to distribute some of the property before you receive the official certificate authorizing you to distribute the rest.