Form LM-14: Quebec property transfer notice in succession

The context: transfer of real property in a succession

When the deceased owned one or more properties, transferring them to the heirs (or the estate selling them) triggers several administrative steps in Quebec:

• Will search at the CNQ and Barreau registers to identify the liquidator and confirm the will.
• Estate inventory listing the property with its valuation as at the date of death (articles 794-801 of the Civil Code of Quebec).
• Registration in the Quebec Land Register to transfer official ownership (through a declaration of transmission, generally prepared by a notary).
• Notice to tax authorities regarding the transmission, of which form LM-14 is part depending on the situation.
• Update of municipal and school assessment rolls through the notary and the municipality.
• Possible payment of land transfer duties, subject to the exemptions provided in the Act respecting duties on transfers of immovables for certain successoral transmissions.

What form LM-14 is for

LM-14 is a Revenu Québec form used in the context of notices linked to a property transmission. Its precise function and the list of exact situations where it applies are described in the official Revenu Québec documentation, which is updated periodically.

Rather than paraphrase this documentation (which can change), we systematically refer to the official site for the most recent version of the form, the associated guide and worked examples.

Where to obtain the up-to-date LM-14

Form LM-14 and the official procedure are on Revenu Québec:

• Revenu Québec — forms — search for “LM-14” in the site’s search engine to access the official record.
• Revenu Québec — Settling an estate — overview page that gathers the estate forms.

For complex situations (rental property, co-ownership, undivided ownership with other heirs, transmission between married and de facto spouses, intestate succession), it is strongly recommended to consult a notary. The notary prepares the declaration of transmission for the Land Register and coordinates the related tax steps.

Related steps

LM-14 sits within a set of steps that must be carried out in parallel. For a complete view:

• Testamentary liquidator in Quebec — role, steps, duties.
• Quebec estate inventory — for the official valuation of the property.
• Form MR-14.A — notice before distribution and Revenu Québec certificate.
• How long does it take to settle an estate in Quebec — overall calendar and tax delays.

Why consult a notary for real estate

Transferring real estate in a succession is one of the most technical parts of a Quebec liquidation:

• Preparation of the declaration of transmission to register at the Quebec Land Register.
• Verification of applicable land transfer duty exemptions (transmissions between spouses, ascendants, descendants).
• Coordination with the municipality and the school board for assessment-roll updates.
• Preparation of partition deeds if the property must be attributed to a specific heir or sold to share the proceeds.

It is typically the step where engaging a notary offers the best value-for-money in a liquidation that is otherwise manageable by the liquidator.