Send Us Information About the Person Acting as the Liquidator of the Succession
You must inform us that you are the liquidator of the succession so that we can share information about the deceased's tax file with you and send you correspondence regarding the deceased.
To inform us, you need to send us certain documents as soon as possible after the death.
Which documents you need to send us depends on the characteristics of the succession, including the number of heirs.
Sole heir
A liquidator that is the sole heir must accept the role of liquidator (called “the office of liquidator”) if they are of full age and able to administer their property.
Use the table below to determine which documents you need to send us.
Required documents depending on whether the deceased left testamentary provisions
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Deceased left testamentary provisions
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Deceased did not leave testamentary provisions
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- Form LM-14-V, Information About a Representative.See note 1.1
- A copy of the will search certificates from the Chambre des notaires du Québec and the Barreau du Québec.
- Copies of the following, as applicable:
- a notarial will;
- a holograph will or a will made in the presence of witnesses, along with a copy of the judgment probating the will or of the minutes of the probate;
- a notarial codicil (a document that changes certain points of an existing will), a holograph codicil or a codicil made in the presence of witnesses, along with a copy of the judgment probating the codicil or of the minutes of the probate;
- a marriage or civil union contract.
- Form MR-69-V, Authorization to Communicate Information or Power of Attorney.See note 2.2
- Proof of death if the person died outside Québec.
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- Form LM-14-V, Information About a Representative.See note 3.3
- A copy of the will search certificates from the Chambre des notaires du Québec and the Barreau du Québec.
- Form MR-69-V, Authorization to Communicate Information or Power of Attorney.See note 4.4
- Proof of death if the person died outside Québec.
- A copy of a document confirming that the succession's sole heir is acting as the representative to settle the succession with us.
The document must show that the heir was duly sworn by an attorney, a notary or a commissioner for oaths.
It can be a document requested by the deceased's financial institution, insurer or any other entity from which the representative is claiming succession property.
End of note
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- Note 1 If you are the representative (tutor or mandatary) of a minor or person unable to administer their property who is the sole heir of a succession, you must name a liquidator other than yourself, unless a will states otherwise. To name a liquidator, send us form LM-14.1-V, Designation of a Liquidator by the Heirs, instead of form LM-14-V.
- Note 2 You must send us this form if you are the liquidator of the succession and want to give someone (an accountant or a member of the deceased's family) an authorization or a power of attorney to act on your behalf.
- Note 3 If you are the representative (tutor or mandatary) of a minor or person unable to administer their property who is the sole heir of a succession, you must name a liquidator other than yourself. To name a liquidator, send us form LM-14.1-V instead of form LM-14-V.
- Note 4 You must send us this form if you are the liquidator of the succession and want to give someone (an accountant or a member of the deceased's family) an authorization or a power of attorney to act on your behalf.
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Multiple heirs
If there are multiple heirs, use the table below to determine which documents you need to send us.
Required documents depending on whether the deceased left testamentary provisions
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Deceased left testamentary provisions
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Deceased did not leave testamentary provisions
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- Form LM-14-V, Information About a Representative.See note 1.1
If, for any reason, the liquidator designated in the will cannot assume the role and no replacement liquidator is designated in the will (or the replacement liquidator cannot assume the role either), you must send us:
- form LM-14.1-V instead of form LM-14-V;
- a copy of a document proving that the designated liquidator has refused to act as liquidator, has resigned from their duties or cannot act as liquidator, and, if applicable, naming their replacement.
End of note
- A copy of the will search certificates from the Chambre des notaires du Québec and the Barreau du Québec.
- Proof of death if the person died outside Québec.
- Copies of the following, as applicable:
- a notarial will;
- a holograph will or a will made in the presence of witnesses, along with a copy of the judgment probating the will or of the minutes of the probate;
- a notarial codicil (a document that changes certain points of an existing will), a holograph codicil or a codicil made in the presence of witnesses, along with a copy of the judgment probating the codicil or of the minutes of the probate;
- the marriage or civil union contract.
- Form MR-69-V, Authorization to Communicate Information or Power of Attorney.See note 2.2
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- A copy of the will search certificates from the Chambre des notaires du Québec and the Barreau du Québec.
- Form LM-14.1-V, Designation of a Liquidator by the Heirs.See note 3.3
- Form MR-69-V, Authorization to Communicate Information or Power of Attorney.See note 4.4
- Proof of death if the person died outside Québec.
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- Note 1 If you are the representative (tutor or mandatary) of a minor or person unable to administer their property and you and the minor or person are the only heirs of a succession, you must name a liquidator other than yourself, unless a will states otherwise. To name a liquidator, send us form LM-14.1-V instead of form LM-14-V.
- Note 2 You must send us this form if you want to give someone (an accountant or a member of the deceased's family) an authorization or a power of attorney to act on your behalf, or if multiple liquidators were designated in a will to settle the succession and they do not want to or cannot act jointly (you must designate one person to represent the deceased in dealings with us). If the designated liquidators cannot act jointly, enclose a sheet with the name and signature of all the liquidators of the succession. Each signature must be dated and include the mention “succession liquidator.” You do not need to send us this form if the deceased specified in their will that any of the designated liquidators could act alone.
- Note 3 If you are the representative (tutor or mandatary) of a minor or person unable to administer their property and you and the minor or person are the only heirs of a succession, you must name a liquidator other than yourself. To name a liquidator, send us form LM-14.1-V instead of form LM-14-V.
- Note 4 You must send us this form if you want to give someone (an accountant or a member of the deceased's family) an authorization or a power of attorney to act on your behalf.
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Note
Designating someone to act on your behalf does not release you from your obligations as liquidator of the succession. You must ensure that the person carries out their role appropriately.
End of note
Once you have all the required documents, mail them to one of the addresses below.
| Montréal area |
Revenu Québec
C. P. 3000, succursale Place-Desjardins
Montréal (Québec) H5B 1A4 |
| Québec City area |
Revenu Québec
3800, rue de Marly
Québec (Québec) G1X 4A5 |
Note
It can take up to 60 days for the liquidator to be registered in our systems. Once they are registered, we will send you written confirmation.
End of note
