When a person dies, the successors must complete a number of formalities, including deciding whether to accept or refuse the succession. For more information, consult the Ministère de la Justice website and the Services Québec 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.