The 9 steps to settle an estate in Quebec
Settling an estate in Quebec follows a framework set out in the Civil Code of Quebec (articles 776 to 822). Here are the nine essential steps, in order, with a link to the full guide for each.
Typical duration 12 to 24 months for an ordinary estate
Step 1: Obtain the death certificate
Before anything else, the liquidator must obtain the official death certificate from the Directeur de l’état civil du Québec. This document is required by every institution (banks, insurers, employer, Revenu Québec, CRA) before they will communicate any information about the deceased’s holdings.
Step 2: Run the will search
Query the two official registries — the Chambre des notaires du Québec and the Barreau du Québec — to identify the last valid will. This step is required by almost every financial institution before opening the estate account.
Step 3: Identify or designate the liquidator
The liquidator is designated by the will. Failing that, the heirs unanimously agree or ask the court to appoint one (article 785 of the Civil Code of Quebec). The designated person must accept or refuse the function within a reasonable delay (article 783 CCQ).
Step 4: Draw up the estate inventory
List the deceased’s assets and debts as at the date of death, by notarial deed or under private signature in the presence of two witnesses (articles 794-801 CCQ). The inventory protects the heirs by limiting their liability to the net assets (article 781 CCQ).
Step 5: Publish the notice to creditors
The notice of closure of inventory is published at the Register of Personal and Movable Real Rights (RDPRM) and in a local newspaper at the deceased’s last domicile (article 795 CCQ). This publication opens a delay during which creditors can come forward.
Step 6: File the tax returns
Two distinct blocks: the deceased’s final return (Quebec TP-1 + federal T1) covers income up to the date of death. The estate’s annual returns (Quebec TP-646 + federal T3) cover income generated after death, as long as the estate exists.
Step 7: Obtain the tax clearance certificates
Before any distribution, the liquidator requests certificates from Revenu Québec (form MR-14.A) and the Canada Revenue Agency (form TX19). Without these certificates, the liquidator is personally liable for any tax left unpaid after distribution.
Step 8: Render the final account to the heirs
Present the heirs with the final account of the administration (articles 821-822 CCQ), with supporting documents, and obtain their release. If the administration lasted more than one year, an annual account must already have been rendered at each anniversary (articles 819-820 CCQ).
Step 9: Distribute the residue and close the estate account
Pay each heir their share according to the will or legal devolution. Keep a modest reserve fund for 6 to 12 months for unforeseen items, then close the estate bank account after the final adjustments.
Need a personalized guided path?
Succession Concierge turns these 9 steps into a roadmap tailored to your situation. Free, no commitment.
Start my journey