Have you just learned that you’ve been appointed as the liquidator of an estate and don’t know where to begin? Here are the steps and deadlines you must follow to meet your obligations—responsibilities that are extremely important.
First, to confirm your appointment, you must obtain a will search certificate from both the Chambre des notaires and the Barreau du Québec.¹
These certificates confirm whether the will naming you as liquidator is indeed the last valid will representing the deceased’s final wishes.
It is also highly recommended to review the deceased’s official documents to see whether they wrote a holograph will or a witnessed will. If you find a handwritten and signed document resembling a will, you should have it reviewed by a legal professional such as a notary or lawyer.
Step 2: Prepare and publish an inventory of assets
After these preliminary steps, your first official duty as liquidator is to prepare and publish an inventory of the deceased’s property.²
This inventory is essential to the proper administration of the estate. It gives the heirs a clear and informed picture of the assets and debts so they can decide whether to accept or refuse the succession.
Although there is no strict legal deadline to prepare and publish the inventory, heirs have six (6) months to make their decision. Therefore, it is strongly recommended to complete and submit the inventory within this period.³
You must also file a notice of closure of inventory with the RDPRM to confirm completion of this important step.
Failing to carry out this obligation could compromise the administration of the estate. It is not a formality that can be taken lightly.
Step 3: File tax returns and obtain clearance certificates
Once the inventory is closed, you must prepare the deceased’s tax returns and submit them to both provincial and federal tax authorities.
This step is essential in order to obtain tax clearance certificates, which confirm that the deceased had no outstanding government debts. You must wait to receive these certificates before distributing any property. Otherwise, you could be personally liable for the deceased’s tax debts.
Step 4: Pay off debts and distribute assets
Once you receive the clearance certificates, you can begin the liquidation of the estate—starting with the payment of any outstanding debts to financial institutions or other creditors.
Only after all debts are paid can you begin to distribute the remaining assets to the heirs, starting with specific legacies.⁴
Step 5: Final accounting and discharge of duty
Before distributing the inheritance to residual heirs (universal legatees), you must prepare a final account of the liquidation.
This document shows what remains of the estate after debts and specific legacies have been settled.⁵ Your role as liquidator ends once all universal heirs:
- Receive a copy of the final accounting, and
- Sign off on it, confirming their satisfaction with your administration.
If one or more heirs refuse to approve the final accounting, you must apply to the court to be formally released from your duties as liquidator.⁶
Step 6: Publish notice of closure
Once all universal heirs have approved the final account, your last obligation is to publish a notice of closure of the liquidator’s account in the RDPRM.⁷
After that, your mandate as liquidator is officially complete.
Annual accounting (if applicable)
If the liquidation process lasts more than one year, you are also required to provide an annual account of your administration.⁸ This annual report must be shared with the heirs, creditors, and any specific legatees to keep them informed of your actions.
¹ Article 803 C.C.Q.
² Articles 794 and 1327 C.C.Q.
³ Articles 632 and 800 C.C.Q.
⁴ Articles 808 and 819 C.C.Q.
⁵ Article 820 C.C.Q.
⁶ Article 821 C.C.Q.
⁷ Article 822 C.C.Q.
⁸ Article 806 C.C.Q.