Step 5 – Distribute Succession Property

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

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. However, if you have been issued a certificate, the heirs are responsible for any amounts due.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter