When a person dies, the successors must complete a number of formalities, including deciding whether to accept or refuse the succession. For more information, see Successions and What to do in the event of death on the Québec.ca website.

A succession becomes unclaimed if all successors have renounced it. If no successors are known, the succession becomes unclaimed six months after the person's death. Revenu Québec will then be responsible for administering and liquidating the succession.