• Death certificate;

• Will search certificates;

• True copy of a will;

• Notice of direct registration of shares held by a trust company;

• Etc.

This is a deed (often notarized) required to identify the heirs to a succession. In many cases, a financial institution will be the first to request it.

• Deed (often notarized) by which the heirs, or the majority of them, appoint a liquidator. This situation arises when the deceased did not leave a will, but may also be necessary in the presence of a will if the designated person can no longer act or does not wish to act, for example.

• When a liquidator resigns, it is possible to provide for the new liquidator in the same deed.

• When it is not possible to reach all the heirs for various reasons, the court may be asked to appoint a liquidator or provisional liquidator.

• It is wise for the liquidator to hold a meeting for the reading of the will by a notary, so that they fully understand their role, responsibilities and rights. It is also a good idea to invite the legatees to this reading so that they too are informed of their rights and have the opportunity to ask questions and obtain clear answers.

• It's a good idea to hold such a meeting even if no will was left, so that everyone can review the steps involved in liquidating a succession.

It often happens that a deceased person leaves a company of which they were the sole shareholder and director. It is therefore possible that, after the death, it will be necessary to liquidate this company, update the tax returns and financial statements, and then proceed with the deregistration of the GST/QST, DAS, registers, etc.

• When a person dies without leaving an inheritance to their children or married or civilly united spouse, it is possible for them to make a claim against the succession in order to obtain an amount as alimony.

• The deceased's ex-spouse may also have a claim if they were already receiving alimony.

  Note that there is a time limit for exercising this right!

• When a person dies, their union dissolves and the family patrimony and partnership of acquests must be divided, somewhat like a divorce. Certain nuances apply, but it's important to go through this exercise in order to understand the claims that exist between the estate and the surviving spouse.

• In the case of a partnership of acquests, the surviving spouse has a special right to renounce the partition. Note that there is a time limit for exercising this right!

• Immovable declaration of transmission;

• Documents required for the transfer of a vehicle to the SAAQ;

• Declaration of transmission of movable property (like shares held by a trust company, a private company or other property).

It may be difficult to communicate with certain institutions during the liquidation of the succession. It is also possible not to know what is important to ask. We can help you communicate with institutions holding assets (bank accounts, shares or other), creditors, insurance companies, tax authorities, etc.

The liquidator must ensure that an inventory is drawn up to protect the heirs financially. It is therefore important that the inventory be drawn up in compliance with the requirements of the Civil Code of Québec. Certain errors may invalidate the inventory, leading to serious and undesirable consequences.

The rendering of accounts is the document by which the liquidator explains what he has accomplished during the liquidation of the succession. He thus requests a release from the heirs or legatees, confirming that they are satisfied with the administration he has carried out. An incomplete rendering of accounts could leave the door open to questions and to the conclusion that the rendering of accounts has not been made with sufficient information to enable the heirs or legatees to make the informed decision to release the liquidator.

In order to finalize the liquidation of the succession, a partition between the heirs or legatees is often necessary. In some cases, this division is more complex, notably if one person receives an individualized asset whose value exceeds their share of the succession. In these cases a calculation exercise must be carried out to ensure that the division is fair and in compliance with the law or the will (see the definition of "balance" in the glossary for more information).

It is possible, for various reasons, for a person to accept, intentionally or unintentionally, an insolvent succession. This does not necessarily mean that this person becomes liable for the deceased's debts. The law sets out a procedure to be followed so that the succession can be liquidated, while protecting the liquidator and the heirs. It is highly advisable to consult a jurist before proceeding, as it is easy to make a mistake in this situation and incur personal liability!