This form serves to apply for a certificate authorizing the executor to distribute the estate's property. Before issuing the authorization, Revenu Quebec will inform the executor of the duties, interest, and penalties owed by the deceased.
Note that assets should not be distributed unless the estate is manifestly solvent, ie, it has the cash to cover all of the deceased's liabilities and the estate's debts. By distributing the assets of an estate that may be insolvent, the executor becomes personally liable for the payment of any amounts owed by the deceased, up to the value of the property distributed. With that said, the executor can pay up to $12,000 for emergency or basic-needs expenses before obtaining the authorization.
1 - Review and Complete the Application Form
Review the information pre-filled by our system. This form also requires you to input certain specific data points that are unique to this application:
Information about the Deceased
- If the deceased operated a business or practiced a profession, you will need to provide additional details about the business (name of the business, address, NEQ and GST account number)
- Refer to the deceased and the spouse's last notice of assessment for their Identification Numbers
- Include the spouse's SIN
Information about the Liquidator
- Include the liquidator's SIN
Income Tax Returns Filed
- Include the date the deceased's principal return for the year of death was filed, along with the date the succession's income tax return was filed. Additionally, you'll need to include the date that any optional tax returns were filed
Patrimony at the Time of Death (Inventory)
Our system uses the items from the Current Inventory to populate this section. Please review them and add any missing information.
Note that Cadastre and Lot numbers are required for this form for any real estate other than the principal residence.
Value of the Property to be Distributed
This section is calculated using the Current Inventory as well as the transactions recorded in the Estate Accounting and Distributions to-Date sections.
2 - Submit the Completed Application along with the Following Documents
- Death certificate (or other proof of death such as act of death, or burial or cremation document)
- Both of the will search certificates (one issued by the Chambre des notaires du Québec and one by the Barreau du Québec)
- The Will (if it is not a notarial will, include the judgment probating the will or the minutes of the probate)
- Any codicils (if it is not a notarial codicil, include the judgment probating the codicil or the minutes of the probate)
- The marriage or civil union contract, if applicable
The entire application package should be mailed to:
Direction générale des particuliers
3800, rue de Marly
Québec (Québec) G1X 4A5