{"id":2388,"date":"2025-07-07T21:16:08","date_gmt":"2025-07-08T01:16:08","guid":{"rendered":"https:\/\/avocatsdefamille.com\/?p=2388"},"modified":"2025-07-07T21:16:09","modified_gmt":"2025-07-08T01:16:09","slug":"executor-duties-quebec","status":"publish","type":"post","link":"https:\/\/avocatsdefamille.com\/en\/executor-duties-quebec\/","title":{"rendered":"Duties of a liquidator (executor) in Quebec"},"content":{"rendered":"\n

Have you just learned that you\u2019ve been appointed as the liquidator of an estate<\/strong> and don\u2019t know where to begin? Here are the steps and deadlines you must follow to meet your obligations\u2014responsibilities that are extremely important.<\/p>\n\n\n\n

First, to confirm your appointment, you must obtain a will search certificate<\/strong> from both the Chambre des notaires<\/strong> and the Barreau du Qu\u00e9bec<\/strong>.\u00b9<\/p>\n\n\n\n

These certificates confirm whether the will naming you as liquidator is indeed the last valid will<\/strong> representing the deceased\u2019s final wishes.<\/p>\n\n\n\n

It is also highly recommended to review the deceased\u2019s official documents to see whether they wrote a holograph will<\/strong> or a witnessed will<\/strong>. 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.<\/p>\n\n\n\n

Step 2: Prepare and publish an inventory of assets<\/h2>\n\n\n\n

After these preliminary steps, your first official duty as liquidator is to prepare and publish an inventory of the deceased\u2019s property<\/strong>.\u00b2<\/p>\n\n\n\n

This inventory is essential to the proper administration of the estate. It gives the heirs a clear and informed picture<\/strong> of the assets and debts so they can decide whether to accept or refuse the succession.<\/p>\n\n\n\n

Although there is no strict legal deadline to prepare and publish the inventory, heirs have six (6) months<\/strong> to make their decision. Therefore, it is strongly recommended to complete and submit the inventory within this period.\u00b3<\/p>\n\n\n\n

You must also file a notice of closure of inventory<\/strong> with the RDPRM to confirm completion of this important step.<\/p>\n\n\n\n

Failing to carry out this obligation could compromise the administration of the estate. It is not a formality that can be taken lightly.<\/p>\n\n\n\n

Step 3: File tax returns and obtain clearance certificates<\/h2>\n\n\n\n

Once the inventory is closed, you must prepare the deceased\u2019s tax returns<\/strong> and submit them to both provincial and federal tax authorities.<\/p>\n\n\n\n

This step is essential in order to obtain tax clearance certificates<\/strong>, which confirm that the deceased had no outstanding government debts<\/strong>. You must wait to receive these certificates<\/strong> before distributing any property. Otherwise, you could be personally liable<\/strong> for the deceased\u2019s tax debts.<\/p>\n\n\n\n

Step 4: Pay off debts and distribute assets<\/h2>\n\n\n\n

Once you receive the clearance certificates, you can begin the liquidation of the estate<\/strong>\u2014starting with the payment of any outstanding debts to financial institutions or other creditors.<\/p>\n\n\n\n

Only after all debts are paid can you begin to distribute the remaining assets<\/strong> to the heirs, starting with specific legacies<\/strong>.\u2074<\/p>\n\n\n\n

Step 5: Final accounting and discharge of duty<\/h2>\n\n\n\n

Before distributing the inheritance to residual heirs (universal legatees)<\/strong>, you must prepare a final account of the liquidation<\/strong>.<\/p>\n\n\n\n

This document shows what remains of the estate after debts and specific legacies have been settled.\u2075 Your role as liquidator ends once all universal heirs:<\/p>\n\n\n\n