Liquidator of an estate

Responsibility: Department of Justice

The liquidator of a succession, formerly known as the executor, is appointed by will.

At the time of the person's death, the liquidator must, among other things

  • search for the will and have it probated if necessary
  • draw up an inventory of the property
  • pay the debts;
  • collect what is owed to him or her;
  • file, for the year of death, the Quebec and Canadian income tax returns.

Note: It is preferable that the testator (person making the will) ensure in advance that the person he or she designates as liquidator is interested in taking on this responsibility.

The Civil Code of Quebec provides that the liquidator of a succession (formerly an executor) may be appointed by will.

The liquidator may be :

  • a natural person capable of exercising his civil rights;
  • a legal person (company, trust, etc.) authorized by law to administer the property of others.
  • The liquidator's duties include searching for the will, having it probated and taking the necessary steps to execute it.

As a general rule, the will provides for only one liquidator. However, the testator may appoint more than one liquidator if, among other reasons, the estate is important or presents particular difficulties.

If the testator has not appointed a liquidator, the heirs are responsible for the liquidation collectively. To assume the function of liquidator and provide for his replacement, they may :

  • act together
  • assign specific duties to each other
  • designate, by a majority vote, one of their number or a third party.

REPLACEMENT OR PROVISIONAL APPOINTMENT OF A LIQUIDATOR

Any interested person may apply to the court for the replacement of a liquidator who is unable to perform his or her duties, neglects his or her duties or fails to perform his or her obligations.

Where the liquidator is not appointed, delays in accepting or refusing his office, or must be replaced, any interested person may apply to the court to :

  • have the seals affixed
  • make an inventory;
  • provisionally appoint a liquidator
  • make any other order to ensure the preservation of his rights.

The replacement of the liquidator of the succession must be published in the Register of Personal and Movable Real Rights and, if an immovable is involved in the succession, in the Land Register.

< Return to the Previous Page