• MR-14.A-V - Notice before distribution of the Property of a Succession

Information

To avoid processing delays and get the certificate faster, make sure you provide all the required information in this form and enclose any of the following documents that you have not already submitted:

• the will search certificates issued by the Chambre des notaires du Québec and the Barreau du Québec;

• proof (in full and signed) of the last will and testament, in the form of one of the following:

  • the notarial will,

  • a holograph will (a will written by hand) or the will made in the presence of witnesses, accompanied by the judgment probating the will or the notarized minutes of the probate,

  • a notarial codicil (modification to the last will), or a holograph codicil or a codicil made in the presence of witnesses, accompanied by the judgment probating the codicil or the notarized minutes of the probate, or

  • a marriage or civil union contract;

• form FP-352-V, Application for a GST/HST Clearance Certificate.

Also, if you have not already done so, enclose any document designating the liquidator (such as form LM-14.1-V, Designation of a Liquidator by the Heirs) if:

• No testamentary documents were found.

• No liquidator has been designated.

• The designated liquidator will not or cannot fulfill their duties (for example, because they are deceased or otherwise incapable), in which case enclose a document explaining why a new liquidator must be designated.

If the only heir is a minor child or a person 18 or over under guardianship or covered by a protection mandate, their representative (i.e. their guardian or mandatary) can name a liquidator other than themselves if the deceased left no testamentary provisions designating a liquidator or if the designated liquidator does not want to or cannot fulfil the role. The same applies if the child or person and their representative are the only two heirs.

Single heir acting as sole liquidator

If there is only one heir and that person is acting as sole liquidator, enclose a copy of the document confirming that fact. The document must show that the heir was duly sworn by an attorney, notary or a commissioner for oaths (for example, you can provide a copy of such a document requested by the deceased's financial institution, insurer or any other entity from which the liquidator must claim succession property). Also enclose form LM-14-V, Information About a Representative, if you have not already sent it.

Sending the form

Send the completed and signed form (and any additional copies) and the required documents to the following address:

Make sure the documents you send us are clear, legible and of good quality. Do not send the originals—they will not be returned to you. Keep them in case we ask for them.

We may ask for other documents and information if necessary. Note that you must complete this form even if you are enclosing an inventory of the succession's property and debts.

Important

Once we have received this form, the required income tax returns and the necessary documents, we will inform the person named in Part 2 in writing of the duties, interest and penalties payable in the name of the deceased or the succession, as well as any such amounts that may become payable under tax legislation in the next 12 months. We will also mention any fees for the collection of a tax debt or for an NSF (non-sufficient funds) cheque refused by a financial institution.

For more information on the returns to file, see the Guide to Filing the Income Tax Return of a Deceased Person (IN-117-V) and the Guide to Filing the Trust Income Tax Return (TP-646.G-V).