Glossary

Let’s describe here some important terms that are not always easy to understand…

Definitions are given without prejudice.  Each of the following terms could be defined in much more detail with links to different concept of civil law, tax law and others.  In addition, some details or conditions are missing in order to lighten the section of the glossary.  This list is not a legal article and is provided for informational purposes only.  For more information, please consult a professional.

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Glossary

Words arranged alphabetically

  • A document that details the progress and actions taken by the liquidator. It details the amounts received and paid, as well as the next steps to complete the liquidation of the succession.

  • The executor is usually appointed by will. In the absence of wills, the heirs must make the appointment by a majority of them. Please note that the appointment of a liquidator consists of an act of acceptance of the succession and this acceptance is irreversible.

  • When a succession is divided up, it is possible for a person to receive an individualized asset which value exceeds his or her share of the succession. The balance is the amount that this person must pay to the other heirs or legatees to ensure that each receives the amount corresponding to their share of the succession.

  • A notarial deed in minutes that must be published on the online Land Register, and which declares the transfer between the deceased person who owned the property and his heirs or legatees. Despite the transfer, it is possible that the liquidator will retain the authority to administer the property (seisin). An analysis of the clauses of the deed is required to find out the intention of the liquidator.

  • A document that details the actions taken by the liquidator to liquidate the succession. It usually sets out all the obligations of the liquidator and the confirmation that they have been fulfilled. It also contains details of the amounts received and paid, and often a partition or a partition proposal.

  • A person who inherits under the law and who has accepted the succession. This title is also equated with a person who receives a universal bequest or legacy by general title in a will, and who has accepted the succession.

  • A deed used in intestate succession to identify the heirs of a succession.

  • A will written by hand and signed only by the testator. This will must be probated before a notary or the court.

  • A succession that may have assets, but does not have enough to pay all of its debts. If you accept an insolvent succession, you must follow a procedure to avoid being liable for the succession’s debts. Consult a jurist to avoid this liability and to find out whether or not you can pay certain creditors.

  • A succession opened when the deceased has not left a will.

  • The inventory is a statement of the deceased's assets and liabilities. It establishes the net assets of the succession in order to protect the heirs against unknown or future creditors. Please note that in order for the inventory’s protection to be valid, several conditions must be met! Consult a jurist for more information.

  • A person who receives a bequest in a will.

  • The person chosen by the testator to receive a particular property or amount of money. This legatee does not have the same rights and obligations as the universal legatee.

  • This is the person in charge of liquidating the succession. Among other things, this person must recover assets, pay debts, file tax returns, prepare the inventory, report to heirs and distribute legacies. This role is very important since it is this person who is responsible for protecting the heirs in addition to having to protect themselves. There are many steps involved in the liquidation of a succession, each of which has consequences that are not always easy to understand. Before committing, it is best to consult a jurist to ensure that you understand the task, your responsibilities and the consequences of your actions as liquidator.

  • Authentic deed that proves its content received by a notary in an original document and that complies with certain form conditions. The notary always keeps the original deed in a vault and issues certified copies of it with their seal and signature.

  • Will received before a notary in the form notarized in minutes. It does not require verification by another notary or by the court.

  • The ability for a person to accept or renounce to a succession or a legacy. Acceptances and renunciations have significant consequences and take different forms, so if you are unsure of the right choice to make or do not know how to do it, consult a jurist. Be careful, it is possible to accept a succession by mistake thinking you are doing something right.

  • Calculation that establishes each person's share in the succession whether in property or money.

  • Bringing a document into force by a procedure before a notary or before the court. For example, the probate of a protection mandate or the verification (also known as probate) of a will. The probate and verification procedures each have their own conditions to be met and must be filed with the court.

  • It is important to differentiate between the attestation of death (from the funeral home or the medical staff), the death certificate (from the Directeur de l'état civil (DEC)) and the act of death (from the DEC). The first two, while useful, are not true proofs of death in themselves. Only the death certificate or act of death are true proofs of death in Quebec. The act of death contains more details about the person's civil status than the certificate, which focuses on the essential information of the death.

  • Application for verification of the Registers of Protection Mandates of the Chambre des notaires du Québec and the Registers of Wills and Mandates of the Barreau du Québec in order to verify whether the presumed incapacitated person had made a protection mandate received before a notary or registered with a lawyer. If there are multiple protection mandates, research can confirm which one is the last one.

  • Succession is often referred to as the patrimony (assets and liabilities) of the deceased.

  • A person who can inherit because they are named in a will or because the law has provided that they can inherit, but who has not yet accepted the succession.

  • A succession opened when the deceased has left a will.

  • A separate patrimony consisting of assets (property, money, etc.) and possibly liabilities (debts, accounts payable, etc.) created by one person (the settlor) and administered by one or more others (trustee) for the benefit of one or more persons (beneficiary).

  • The person chosen by the testator to receive the entire succession or all that remains of his succession after the distribution of the legacies by particular title.

  • A will signed by the testator in the presence of two witnesses. This will must be probated before a notary or the court. The will is subject to other conditions, the description is general to help you determine the type of will if you have one in front of you.

  • Application for verification in the Registers of Testamentary Dispositions of the Chambre des notaires du Québec and in the Registers of Wills and Mandates of the Barreau du Québec in order to verify whether the deceased person had made a will received before a notary or regisered with a lawyer. If there are more than one will, the search can confirm which one is the last one.

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