Prior to proceeding with any distribution of estate assets, the liquidator must obtain a certificate authorizing the distribution of assets (provincially) or a certificate of discharge (federally).

The consequence of failing to file these notices can be costly for the negligent or careless liquidator, as they will be held personally responsible if any amounts are owed by the estate to the tax authorities.

Required documents

• death certificate issued by the Director of Civil Status
• will search with the Chamber of Notaries of Quebec
• copy of the will and codicil (for wills and codicils witnessed by witnesses, proof of verification must be filed with the Court or a notary) or declaration of legal heirs
• appointment of the liquidator, if applicable
• inventory and account rendering
• income tax returns
• notice of assessment