Quebec succession glossary

Over 60 terms defined and tied to their official source (Civil Code of Quebec, Revenu Québec, Public Curator, Chambre des notaires, Barreau).

A

Acceptance to the extent of the net assets: Rule limiting the heirs' liability to the property received from the estate (article 781 of the Civil Code of Quebec). Conditional on a compliant inventory. →
Adult curatorship: Protection regime ABOLISHED in Quebec in June 2022 by the reform of the protection-of-persons act (S.Q. 2020, c. 11). Replaced by tutorship for adults and the assistance measure.

B

Bare ownership: Right of ownership of a property whose use and fruits belong to a usufructuary. The bare owner regains full ownership upon the death of the usufructuary.
Barreau du Québec: Professional order of Quebec lawyers. Holds one of the two official will registries (along with the Chambre des notaires).

C

Capital gain at death: Deemed disposition of property at fair market value at the time of death, triggering a taxable capital gain. Reported on the deceased's final return (TP-1).
Chambre des notaires du Québec (CNQ): Professional order of Quebec notaries. Holds the register of testamentary dispositions since 1961.
Civil union: Form of conjugal union instituted in Quebec in 2002. Confers the same succession rights as marriage.
Civil-union spouse: Person in a civil union (instituted in 2002). Has the same succession rights as a married spouse.
Codicil: Act that modifies or supplements an existing will without fully revoking it. Must follow the same form requirements as the will.

D

De facto spouse (common-law): Person in an unmarried union with another. Is NOT a legal successor in Quebec: without a will, receives no share of the estate. →
Declaration of transmission: Notarial deed that officially transfers ownership of a property from the deceased to the heirs, to be registered in the Quebec Land Register.
Directeur de l'état civil du Québec: Provincial body that keeps the official civil-status registers and issues the death certificate required for almost every estate step.

E

Estate devolved to the State: Situation where the estate falls to the State for lack of known heirs (articles 696 to 702 CCQ). Administered by the Public Curator.
Estate inventory: List of the deceased's assets and debts as at the date of death, drawn up by the liquidator. Governed by articles 794 to 801 of the Civil Code of Quebec. →
Estate liquidator: Person responsible for administering the estate from death to distribution. Formerly "testamentary executor". Governed by articles 776 to 822 of the Civil Code of Quebec. →
Estate patrimony: All of the deceased's assets and debts as at the date of death, forming an autonomous patrimony managed by the liquidator.

F

Family patrimony: Assets subject to mandatory partition between married or civil-union spouses upon dissolution of marriage or death (articles 414 to 426 of the Civil Code of Quebec).
Final account (reddition de compte): Liquidator's duty to present a detailed accounting of the entire administration to the heirs (articles 819 to 822 of the Civil Code of Quebec). →
Form LM-14: Revenu Québec form related to the transfer of real property in succession. See the official record for the current version. →
Form LM-58.1.2: Revenu Québec form used in specific situations. See the official record for the exact application. →
Form MR-14.A: Liquidator's notice to Revenu Québec before the distribution of estate assets. Used to obtain the certificate authorizing distribution. →
Form TP-1 (final return): Deceased's Quebec income tax return for the year of death, covering the period up to the date of death.
Form TP-646: Quebec income tax return for a trust or estate, filed for income generated after the death. →

H

Heir: Person who receives a share of the estate under the law (intestate succession) or under a will.
Holograph will: Will entirely handwritten and signed by the testator, without witness or notary (article 726 CCQ). Must be probated by the court after death. →

I

Immovable property: Property that cannot be moved: land, building, condo. Transmission in succession requires registration in the Quebec Land Register.
Intestate succession: Estate opened without a valid will. The assets are devolved according to legal rules (legal devolution). →

L

Legal devolution: Mechanism that designates the heirs of an intestate succession according to a strict order set out in articles 666 to 695 of the Civil Code of Quebec. →
Legatee: Person designated by the will to receive an item or a portion of the estate. Universal, by universal title, or by particular title.

M

Married spouse: Person united to the deceased by marriage. Legal successor in Quebec, receiving one-third of the estate in the presence of descendants (article 666 CCQ).
Matrimonial regime: Legal framework governing the financial relationships of married spouses (partnership of acquests by default in Quebec, separation of property, community of property).
Movable property: Property that can be moved: money, vehicle, personal items, investments. Included in the estate inventory.

N

Notarial will: Form of will drafted by a notary in the presence of a witness. Authentic: no probate needed after death. Automatically registered with the CNQ registry.
Notary: Public officer member of the Chambre des notaires du Québec who drafts notarial wills, declarations of transmission of real estate, and other authentic acts.
Notice of inventory: Notice of closure published at the RDPRM and in a local newspaper to inform creditors (article 795 CCQ).

P

Particular legacy: Legacy bearing on a specific identified item (a property, a sum of money, an object). Distinct from a universal legacy.
Partition: Operation by which the estate's assets are individually allocated to each heir, ending the undivided ownership.
Partnership of acquests: Default matrimonial regime in Quebec since 1970. Upon dissolution, the acquests (property acquired during marriage) are shared between the spouses.
Privileged ascendant: Father and mother of the deceased, who inherit in the legal order in the absence of descendants (article 670 CCQ).
Probate of the will: Procedure by which a court or a notary confirms the validity of a holograph or witnessed will before it can be executed (articles 772 to 775 CCQ).
Protection mandate: Document by which a person designates in advance a mandatary to take care of them and their property if they become incapacitated. Distinct from a will.
Public Curator of Quebec: Government body that protects incapable persons without a representative and administers estates with no accepting heir (Public Curator Act, CQLR c. C-81). →

R

RDPRM: Register of Personal and Movable Real Rights, where the liquidator publishes the notice of closure of inventory and where creditors can consult estate notices.
Release (quittance): Document signed by each heir attesting receipt of their share and discharging the liquidator from their obligations.
Renunciation of succession: Act by which an heir formally refuses the succession and receives no share. Must be made within the option period (articles 632-633 CCQ).
Representation: Mechanism by which the children of a predeceased heir receive the share that would have devolved to their parent (article 668 CCQ).
Retraite Québec: Body that administers the Quebec Pension Plan (QPP), including the death benefit and the surviving spouse pension.
Revenu Québec: Provincial revenue ministry. Issues the MR-14.A certificate authorizing the distribution of estate assets.

S

Seizin: Power to act in the name of the estate and over its property. The liquidator has seizin during their administration (article 777 CCQ).
Successor: Person with the required quality to inherit under the law or a will. The de facto spouse is NOT a legal successor in Quebec.

T

Tax clearance certificate: Document that Revenu Québec (MR-14.A) and the CRA (TX19) issue to the liquidator after confirming all tax obligations have been settled. Essential before distribution. →
Testamentary executor: Term replaced by "liquidator" when the Civil Code of Quebec reform came into force on January 1, 1994. The function continues under the new name. →
Trust: Distinct patrimony by appropriation, created for one or more beneficiaries. An estate is technically treated as a trust for tax purposes.
Tutor: Person designated to represent a minor or an incapable adult. For a minor, by default the holder of parental authority.
Tutorship to an adult: Protection regime for an incapable adult. Since June 2022, replaces the former adult curatorship.

U

Undivided ownership (indivision): Situation where several persons own the same property without it being physically divided among them — common after a succession.
Universal legacy: Legacy that transmits the entire estate (or a fractional share) to one or more persons.
Usufruct: Right to use a property and collect its fruits without owning it. Often provided by will for the surviving spouse.

W

Will made in the presence of witnesses: Form of will drafted by the testator or a third party, signed in the presence of two witnesses. One of the three valid forms (article 712 CCQ).
Will search: Mandatory step at the start of a liquidation: query the Chambre des notaires and Barreau registers to identify the last registered will. →