Estate executor in Quebec: now called the “liquidator”

Why the term is no longer used

The Civil Code of Lower Canada, in force until December 31, 1993, used the term “testamentary executor” to designate the person responsible for carrying out the testator’s wishes. The reform that came into force on January 1, 1994 (An Act respecting the implementation of the reform of the Civil Code, S.Q. 1991, c. 64) thoroughly modernized succession law and introduced the notion of liquidator.

The change is not merely vocabulary. The legislator wanted to mark that the function is not only to execute a will, but to administer and wind up an autonomous patrimony — the estate — according to rules inspired by the administration of the property of others (articles 1351 et seq. of the Civil Code of Quebec).

What the executor did — what the liquidator does

In substance, the mission has remained similar: take charge of the deceased’s property, pay the debts, and distribute the residue to the heirs. The main differences relate to the updated legal framework:

• Scope of powers clarified: the Civil Code now explicitly enumerates administration powers (articles 802 et seq.).
• Inventory is mandatory in most cases (articles 794-801 CCQ), whereas it was often optional under the old regime.
• Final account annually if administration lasts more than one year, and a final account at the end (articles 819-822 CCQ).
• Liability regime aligned with that of the administrator of the property of others (articles 1318 and 1366 CCQ).
• Gratuity by default of the function (article 789 CCQ), unless the will provides otherwise or the heirs agree.

Is a will mentioning “executor” still valid?

Yes. A will drafted before 1994, or drafted after that date but using the old term, remains valid. Courts and notaries interpret the designation of an “executor” as a designation of liquidator within the meaning of the current Civil Code.

The designated person therefore assumes all the duties and rights of the modern liquidator, regardless of the word used in the will.

The modern role in brief

The liquidator is responsible for the entire liquidation process, which typically includes:

1. A will search at the CNQ and Barreau registers.
2. Express or tacit acceptance of the function (article 778 CCQ).
3. The inventory of property and debts.
4. Notice to creditors (publication at the RDPRM).
5. Payment of debts and taxes (TP-646 declarations).
6. The final account rendered to the heirs.
7. Distribution of the residue and obtaining a release.

For the full detail of the role, duties, steps and remuneration, see the dedicated capsule: Testamentary liquidator in Quebec.

What if a will designates an “executor”

In practice, the designated person:

• Is treated as a liquidator by financial institutions, tax authorities, the Public Curator and the courts.
• Must accept or refuse the function within a reasonable delay (article 783 CCQ).
• If they accept, they are bound by all the duties of the liquidator under the Civil Code of Quebec.

No specific procedure is required to “convert” the designation: the term “executor” is simply understood as “liquidator” throughout the Quebec legal system.