Distribution of assets

Responsibility: Revenu Québec

Among his tasks, the liquidator must proceed with the distribution of the deceased's property.

He must first notify Revenu Québec of his intention to make this distribution and request the certificate required to proceed.

To obtain the certificate
Complete the "Notice of Distribution of Property in a Succession" form and send it to Revenu Québec as soon as the value of the deceased's property and debts are known and the succession has been accepted by the heirs.

The liquidator of the succession, formerly known as the "executor", is responsible for distributing the property of the succession.

When a liquidator informs Revenu Québec of his or her intention to distribute the property of a deceased person, Revenu Québec, before issuing the certificate authorizing the person to do so

• indicates, in writing, the amount of duties, interest and penalties payable by the person at the time of his death, or that may become payable within 12 months of the death
• indicates the amount of fees to be paid on behalf of the person in connection with the collection of a tax debt or the refusal of a commercial paper by a financial institution.

DISTRIBUTION OF PROPERTY BEFORE CERTIFICATE IS OBTAINED

An executor who distributes the property of a deceased person before obtaining a certificate is personally liable for the payment of any duties, interest and penalties owing by the person at the time of death or that may become owing within 12 months after the death, up to the value of the property.

However, the liquidator may pay funeral expenses, related costs and urgent or essential expenses, up to a maximum of $12,000, before sending the "Notice of distribution of property in the case of an estate" form to Revenu Québec.

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