Acceptance or Refusal of the Estate

Responsibility: Department of Justice

The persons identified as heirs may accept or refuse the inheritance. They have 6 months from the date of death to make their decision.

Heirs who renounce the succession must do so either by notarial act or by judicial declaration, usually in a Superior Court proceeding.

Under the Civil Code of Quebec, persons entitled to a succession have 2 options: accept or renounce the succession.
Civil Code of Quebec: General Information

ACCEPTANCE OF THE SUCCESSION

Successors who accept a succession are liable for :

  • rights (actions already taken in court or to be taken, accounts receivable, etc.)
  • obligations (accounts payable, support debts, rent, loans, etc.) of the deceased with respect to the property left or bequeathed.

The heirs are not responsible for the obligations or debts of the deceased beyond the value of the property received, provided they have followed the formalities imposed by law. However, in exceptional cases, they are liable for debts in excess of the assets, especially if they :

  • have neglected to make an inventory of the deceased's property
  • have exempted the liquidator from making an inventory of the property
  • have confused their own property with that of the deceased.

Finally, they retain the right to claim any money or property owed to them by the deceased, and they do not pay gift tax.

RENUNCIATION OF THE ESTATE

Successors who renounce an estate must do so according to the rules.

The following actions do not mean that an estatee has accepted the estate:

  • purely conservatory, supervisory, and temporary administrative actions made necessary by exceptional circumstances and performed by an estatee in the interest of the estate;
  • the distribution of clothing, personal papers, decorations, diplomas and family mementos, if it is done with the agreement of all the heirs
  • the acceptance of the transfer of a place to receive a body or ashes
  • the sale, donation to charity or distribution to the heirs of property that is perishable, expensive to keep or likely to depreciate rapidly before an executor is appointed
  • applying for and receiving a death benefit, surviving spouse's pension or orphan's pension from the Régie des rentes du Québec.

However, a successor who does any of the following acts is deemed to have renounced the succession

  • having ignored his or her status as successor or not having made it known for 10 years
  • in bad faith, concealed or concealed property.

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