Professional Documents
Culture Documents
IN THE EVENT
OF DEATH
20 1516
Edition
professionals
domainefuneraire.com
WHAT TO DO
IN THE EVENT
OF DEATH
20 1516
Edition
FOREWORD
The death of a loved one is a difficult ordeal that requires you to quickly complete a
number of administrative steps. You may have to apply for benefits, terminate government programs or liquidate the deceaseds succession. To assist you, the gouvernement
du Qubec publishes electronic and print versions of the guide What to Do in the Event
of Death, which provides an overview of the main obligations that you have to fulfil and
the applicable deadlines. It also provides contact information for the Qubec government departments and bodies that you need to contact.
With the electronic version of the guide, you can map out a personalized itinerary and
save it on a secure online site, My Qubec Services Account. You merely have to
answer a short questionnaire to obtain a list of steps adapted to your particular situation.
Visit the Citizens section of the Qubec Portal at www.gouv.qc.ca.
At the end of this guide, you will find a list of useful documents for settling a succession,
a checklist of what to do in the event of death and several definitions.
For general information on programs and services offered by the gouvernement du
Qubec, visit the Qubec Portal at the abovementioned address or call Services Qubec
at 644-4545, preceded by the area code 418 for Qubec and 514 for Montral or by
1-877 for toll-free service. You may also go to a Services Qubec office in person.
For information on federal government programs and services, contact Service Canada
at 1-800-622-6232 or visit its website at www.servicecanada.gc.ca.
Note concerning the Application for the simplified forwarding of information relative
to the death
As part of the formalities to be performed after a persons death, you can complete the
Application for the simplified forwarding of information relative to the death in the presence
of the funeral director. This form authorizes the Directeur de ltat civil to inform certain
government departments and bodies of the persons death on your behalf by providing
them with the information concerning the death. It also saves you from having to supply
them with a death certificate as proof of death.
Note concerning the term heir
In this guide, the term heir is used in a general sense. However, it should be noted that
the Civil Code of Qubec makes a distinction between a person who is entitled to inherit
(successor) and a person who accepts a succession (heir). A person who receives a legacy
by particular title is not considered to be an heir.
Note concerning de facto spouses
The Civil Code of Qubec does not recognize a surviving de facto spouse as a legal heir.
However, some government programs make it possible for de facto spouses to receive
benefits in the event of death, under certain conditions. You must check with each
government department or body concerned to find out the eligibility criteria. As a rule,
the spouses must have lived in a conjugal relationship for at least three years prior to the
death of one of the spouses or for one year if a child was born or will be born shortly of
their union or if a child was adopted.
Foreword
Foreword
vi
TABLE
OF CONTENTS
vii
Table of contents
viii
ix
Table of contents
PLANNING IN
Website
www.opc.gouv.qc.ca
Telephone
www.rrsss03.gouv.qc.ca
Website
Email
03_rrsss@ssss.gouv.qc.ca
Telephone
Qubec area: 418-525-1500, ext. 222
Fax
Telephone
www.cnq.org
Consent sticker
Website
www.transplantquebec.ca
info@transplantquebec.ca
Telephone
Website
www.ramq.gouv.qc.ca
Website
Telephone
Preparation or modification
of a will
Conditions for making a will
You must be at least 18 years of age and
of sound mind to make a will. However,
if you are under 18, you may draw up a
will to bequeath property of little value.
A will must not be made under pressure,
constraint or threat. The fact that a person
requires assistance from an advisor does
not alter his or her ability to make a will.
However, a person under curatorship
may not draw up a will. As for wills made
by persons under tutorship, the Court
may determine their validity. A persons
capacity to make a will is assessed at the
time of the making of the will.
In Qubec, everyone is responsible for
making a will. A couple, for instance,
may not make a joint will. However,
a surviving spouse clause in a marriage
or civil union contract has the same value
as a notarial will and thus constitutes an
exception.
Before you draw up a will, it is recommended that you make a written inventory of your property (house, cottage,
Wills
Notarial will
A notarial will is subject to more formalities than the two other types of wills.
A notary must draft the content and read
it in the presence of the testator. The
testator may be alone or in the presence of
a witness or, in certain cases (for example,
if the testator is blind), two witnesses.
The will must indicate the date and place
where it was made. Once the will has been
read, it must be signed by the testator, the
notary and the witness or witnesses, in
each others presence.
A notarial will has many advantages. There
is no risk of its being lost or stolen, since
the notary keeps the original document
in his or her register and files it in the
Registres des dispositions testamentaires
et des mandats of the Chambre des
Holograph will
Z Note
For more information, see the brochure entitled My Will, published by the ministre
de la Justice, which discusses the different
types of wills and contains a template.
You can purchase the brochure from Les
Publications du Qubec by going to one of
its sales outlets, calling 418-643-5150 or
1-800-463-2100 (toll free) or ordering
it online at www.publicationsduquebec.
gouv.qc.ca. You can also purchase it in
certain bookstores. It is preferable not
to use other will templates sold in stores
or online, for they do not always take into
account the legislation in force in Qubec.
Website
www.justice.gouv.qc.ca
Telephone
Power of attorney
and mandates
Any power of attorney or incapacity
mandate, tutorship or curatorship
concerning the property of a person ends
on the death of that person. Therefore,
when a person for whom you have power
of attorney dies, you may no longer use
the power of attorney for banking or other
purposes.
Regular mail
Website
www.curateur.gouv.qc.ca
Tutor to a minor
Telephone
OF A DEATH
Attestation of death
and declaration of death
When a person dies, the physician and the
funeral director intervene in turn in the
ensuing administrative process.
The physician:
Z Note
Only documents issued by the Directeur
de ltat civil are deemed to be official
documents that attest to a persons death.
Only persons named in the act of death and
persons who justify their interest (spouse,
children of the deceased, liquidator of the
succession, etc.) may request a death certificate or a copy of an act of death.
By regular mail
You must complete the Application for
a Certificate or a Copy of an Act Death
form and provide a photocopy of a valid
photo ID (e.g. your health insurance card,
drivers licence or passport) and a photocopy of a valid proof of home address
(e.g. municipal or school tax bill, recent
government correspondence). The fees
payable for a death certificate or a copy of
an act of death are indicated on the application form. You may make your payment
by cheque, postal money order or bank
money order payable to the Directeur
de ltat civil or by credit card (Visa or
MasterCard).
At a service counter
You must complete the Application for
a Certificate or a Copy of an Act Death
form and submit it in person at an office
Processing time
In order for civil status documents to be
issued, the death must first be entered in
the Qubec register of civil status. Once
the request for documents has been made,
you can expect to receive them in about
10 business days if you request normal
In person
Website
www.etatcivil.gouv.qc.ca
etatcivil@dec.gouv.qc.ca
Telephone
Disappearance of a person
and declaratory judgment
of death
By law, a person is deemed absent if the
person, although still a resident of Qubec,
has ceased to be seen at home, has not been
heard from by anyone and is not known to
be still alive. The person is presumed to be
alive during the seven years that follow his
or her disappearance, unless the persons
death is proven during that period.
10
When a coroner conducts an investigation, the body remains under guard until
the deceaseds identity has been established or, if need be, an autopsy has been
performed. The body is then entrusted to
the funeral home chosen by the family.
The coroner must give a copy of the
Authorization to Dispose of the Body form
to the funeral director to ensure that the
family has the information needed to open
the succession.
If a problem arises concerning a death,
the chief coroner may order a public
inquest. Following an investigation or
a public inquest, the coroner submits a
report indicating the probable causes and
the circumstances of the death. If need be,
the coroner also makes recommendations
aimed at preventing other deaths under
similar circumstances. The coroners
report is public. Anyone may obtain a
copy upon request.
For more information, contact the Bureau
du coroner.
difice Le Delta 2
2875, boulevard Laurier, bureau 390
Qubec (Qubec) G1V 5B1
Website
www.coroner.gouv.qc.ca
Telephone
Throughout Qubec:
1 888 CORONER (1-888-267-6637)
11
STEPS TO SETTLE
A SUCCESSION
Barreau du Qubec;
Chambre des notaires.
Requests for a will search enable you
to know which is the most recent will
recorded in the Registres des testaments
et mandats of the Barreau du Qubec and
the Registres des dispositions testamentaires et des mandats of the Chambre des
notaires.
12
Website
www.cnq.org
Telephone
Email
registres@cnq.org
Probate of a will
If the deceased left a notarial will, it is not
necessary to have it probated. On the other
hand, if the deceased left a holograph will
or a will made in the presence of witnesses
(even if it was made before a lawyer), the
will must be probated by a notary or the
court for its validity to be recognized. You
can either ask a notary or a lawyer to take
the necessary steps on your behalf or you
can take them yourself.
If you want the will to be probated by the
court, you must file a request with the
courthouse in the judicial district where
the deceased resided or, if the deceased
did not reside in Qubec, the courthouse
in the judicial district where the person
died or left property.
You must also submit the following documents to the court:
Website
www.barreau.qc.ca
Telephone
yourself,
information@barreau.qc.ca
13
a notice of presentation;
proof that the notice of presentation was
received by the successors.
Z Note
See the Successions section of the ministre
de la Justice website (www.justice.gouv.qc.ca)
for a detailed table showing how the property of a person who dies without a will is
distributed.
Liquidating a succession
Liquidator of a succession
deceased.
14
15
Z Note
The Civil Code of Qubec sets out certain
requirements for the settling of a succession. The liquidator must ensure that the
following rights are entered, in the order indicated, in the register of personal
and movable real rights (RDPRM): the
name of the liquidator (or the liquidators replacement, if applicable), the
closure of the inventory and the closure
of the liquidators account. For more information, see the document entitled Le
rglement dune succession et le Registre
des droits personnels et rels mobiliers
(RDPRM) in the Publications utiles
section of the RDPRM website.
Acceptance or refusal
of a succession
If the deceased has designated you as an
heir, you may accept or refuse the succession. Generally speaking, an heir will
refuse a succession if the deceaseds total
debts exceed the value of the property
bequeathed. If the deceased has left debts
and you accept the succession, you must
pay the debts up to the value of the inheritance. You have six months from the date
of death to accept or refuse a succession.
However, this period is automatically
extended for as long as necessary to give
you 60 days from the publication of the
liquidators notice of closure of inventory
in the register of personal and movable
real rights (RDPRM) to make a decision.
If you refuse a succession, you must sign
a renunciation before a notary or make
a declaration that will be accepted by a
judge. It will be registered in the RDPRM.
If you do not sign a document before a
notary or make a declaration indicating
that you refuse the succession, you will be
deemed to have accepted it.
Note that certain actions or omissions are
equated with accepting a succession, even
if you have not yet given your consent,
so you must be vigilant. These actions
include using property in the succession
as if it were personal property, exempting
the liquidator from making an inventory,
failing to renounce the succession within
the prescribed time and liquidating the
succession without following the rules of
the Civil Code of Qubec.
However, you can take certain steps before
deciding whether or not to accept a succession. For example, you can distribute
the deceaseds clothing, personal papers,
medals, diplomas and souvenirs with the
agreement of the successors. You can also
sell perishable goods, give them to charity
or divide them among the successors.
16
Z Note
Family patrimony
If you are married or in a civil union and
reside in Qubec, you are what is termed
a legal spouse and are subject to, almost
without exception, the provisions of the
Civil Code of Qubec regarding family
patrimony. If you are the legal spouse
of the deceased, you should be aware
that the provisions of the Civil Code of
Qubec regarding family patrimony take
precedence over wills and any testamentary clauses in marriage or civil union
contracts, but do not invalidate them. In
principle, you will receive half of the partitionable value of the family patrimony,
17
Authorization to distribute
the property of a succession
If you are the liquidator of a succession,
you are responsible for drawing up an
inventory of the deceaseds property and
distributing it.
You must notify Revenu Qubec as
quickly as possible that you are the liquidator of the succession. The will may name
two liquidators, in which case you must
act jointly. If you do not wish or are unable
to act at the same time, you must decide
which one of you will act as a representative in dealings with Revenu Qubec.
To prove that you are indeed the liquidator of the succession, you must file the
death certificate and, depending on the
situation, one or more of the following
documents:
Succession with a will:
Website
www.rdprm.gouv.qc.ca
Telephone
Website
www.cnq.org
Telephone
a notary.
18
authorizing the distribution of the property. You must complete the Notice Before
Distribution of the Property of a Succession
form (MR-14.A-V) and send it to Revenu
Qubec as soon as the value of the
deceaseds property and the amount of
his or her debts are known. As a rule, you
must enclose the following documents:
Z Note
Before you can distribute the property of
the succession, all tax returns for the deceased must be filed, all related notices
of assessment must be received, and all
amounts due must be paid.
You may pay the funeral and related expenses (cost of publishing the death notice
in the newspaper, flowers, etc.) and urgent
or absolutely essential expenses that do not
exceed $12 000 before you send the Notice
Before Distribution of the Property of a
Succession form (MR-14.A-V) to Revenu
Qubec.
If you distribute the property of the succession before obtaining the authorization
certificate from Revenu Qubec, you will
be held personally liable for the payment
19
6 months
to the day after
the date of death
income before the property was distributed to the heirs (e.g. interest, rental
income, etc.).
Z Note
Revenu Qubec provides information
on your tax obligations in the event of
death under Common Situations in
the Citizens section of its website at
www.revenuquebec.ca.
The website also contains a link to the
brochure entitled Estates and Taxation
(IN-313-V) intended for individuals who,
following the death of a close relative, must
assume responsibility for settling the succession. For additional details, consult the
Guide to Filing the Income Tax Return
of a Deceased Person (IN-117-V) and the
Guide to Filing the Trust Income Tax Return
(TP-646.G-V).
Regular mail
Website
www.revenuquebec.ca
Telephone
Unclaimed property
and successions
Every year, thousands of property items
are not claimed by their owners. The main
types of unclaimed property are financial
assets, succession property, property of
businesses that have been dissolved, property without an owner and property whose
owner is unknown or untraceable.
The register of unclaimed property is
administered by Revenu Qubec. The
purpose of the register is to inform the
public of the existence of property whose
owners are unknown or untraceable.
To that end, Revenu Qubec publishes
public notices in newspapers detailing the
property. Anyone who believes they have
rights to such property (e.g. the heirs of
20
21
Website
www.registrefoncier.gouv.qc.ca
Email
info.foncier@mern.gouv.qc.ca
Telephone
Cancellation of a lease
on the death of a lessee
To cancel the lease of a tenant who has
died, the liquidator of the succession or
the heir must give the lessor:
Website
www.rdl.gouv.qc.ca
Telephone
Protective supervision:
tutor or curator
If the deceased was under private
protective supervision monitored by the
Curateur public du Qubec, you must
inform the latter of the persons death.
If the deceased was a tutor or a curator,
you must also inform the Curateur public
so that it can make sure the person is
replaced. However, if you completed the
Application for the simplified forwarding
of information relative to the death, at
22
www.gouv.qc.ca
Su p p o rt g o e s
even
s on,
af t er d e a t h .
h out to the deceaseds family members and provide for them with
h a notary or a psychologist. A relationship of trust made possible simply
ALWAYS
HERE
fcfq.coop
www.gouv.qc.ca
Website
www.cai.gouv.qc.ca
Email
For more information, contact the Curateur
public du Qubec.
cai.communications@cai.gouv.qc.ca
Regular mail
Telephone
Website
www.curateur.gouv.qc.ca
Telephone
Medical record
As a rule, family members of a deceased
person are entitled to know the cause
of death. Family members include the
deceaseds father, mother, child or spouse.
A blood relative may also access information in the deceaseds medical record for
the sole purpose of ascertaining whether
the deceased had a genetic or hereditary
disease.
All access to information requests must
be submitted, in writing, to the person
in charge of access to information and
protection of personal information at the
27
Compensatory allowance
In the event of your spouses death, you
may be able to claim a compensatory
allowance if you can provide proof that,
during your marriage or civil union, your
personal contribution was so significant
that it contributed to the enrichment
of your spouses patrimony in property
or services (for example, you made a
regular contribution to a business without
receiving a salary). The allowance may be
in the form of a sum of money or property.
You must submit the request to the liquidator within 12 months following the death
of your spouse. You must reach an agreement on the amount of the allowance
with the heirs and legatees by particular
title. If you fail to reach an agreement, the
amount will be set by the court.
Government of Canada
programs and services
For more information on Government of
Canada programs and services, contact
Service Canada at 1-800-622-6232 or see
Following a death in the Life events
section of the Service Canada website at
www.servicecanada.gc.ca.
28
FINANCIAL ASSISTANCE
TO SURVIVORS
AND LEAVE
29
Website
Death benefit
www.cnt.gouv.qc.ca
Telephone
funeral service;
burial or cremation;
services of a funeral director;
publication of death notices;
30
thank-you cards;
cemetery plot, monument, inscription;
expenses incurred for telephone calls or
telegrams to reach members of the immediate family;
31
your age.
The amount varies according to whether
or not:
Orphans pension
Combined pension
Website
www.rrq.gouv.qc.ca
Telephone
Telephone
32
nancial assistance
Complete the Application for the payment
of funeral expenses form, which you can
get from your local employment centre
(CLE), and submit it to the CLE along
with the required documents.
Website
www.saaq.gouv.qc.ca
Telephone
Website
www.emploiquebec.gouv.qc.ca
Telephone
Throughout Qubec: 1-877-767-8773
33
Website
www.ivac.qc.ca
Telephone
Website
www.csst.qc.ca
Telephone
Z Note
Assistance is also available to help overcome the psychological consequences of
such events. For information on the various services offered, contact the network of
crime victims assistance centres (CAVAC)
or visit its website.
Website
www.cavac.qc.ca
Telephone
Throughout Qubec: 1-866-532-2822
34
Website
www.mffp.gouv.qc.ca
service.clientele@mffp.gouv.qc.ca
Telephone
35
For more information, contact the administrator of the pension plan concerned. As
a rule, the administrators contact information appears on the statements of benefits the deceased used to receive.
Website
www.carra.gouv.qc.ca
Telephone
36
CHANGES, TRANSFERS
AND CANCELLATIONS
Telephone
37
Z Note
Before you give the deceaseds health insurance card to the funeral director or
return it to the Rgie, write down the card
number. This information often has to be
provided on forms.
Website
t h e d e at h n o t i c e p u b l i s h e d i n a
newspaper;
www.ramq.gouv.qc.ca
Telephone
Drivers licence
If the deceased had a drivers licence
and you are the liquidator of the succession, you must contact the Socit de
lassurance automobile du Qubec to have
the drivers licence cancelled. It may be
possible to get a reimbursement of the fees
for the full months remaining between the
date of death and the expiry date of the
drivers licence. If you are eligible for a
reimbursement, a cheque made out to the
succession will be mailed to you.
To request a reimbursement, you can go
to a Socit de lassurance automobile du
Qubec service outlet in person. You must
provide:
Website
www.saaq.gouv.qc.ca
Telephone
full address;
date of birth;
drivers licence;
and one of the following documents:
38
Z Note
t h e d e at h n o t i c e p u b l i s h e d i n a
Website
Telephone
www.saaq.gouv.qc.ca
Qubec area: 418-643-7620
Montral area: 514-873-7620
Elsewhere in Canada and the United
States: 1-800-361-7620
39
t h e d e at h n o t i c e p u b l i s h e d i n a
newspaper;
Website
www.afe.gouv.qc.ca
Telephone
40
Website
www.mess.gouv.qc.ca
Telephone
41
Telephone
Z Note
For the purposes of the Shelter Allowance
Program, the fiscal year begins on
October 1 and ends on September 30 of the
following year. Any change in your family
situation may warrant a new application.
Website
www.revenuquebec.ca
Telephone
Regular mail
42
Support-payment collection
program
If the deceased was receiving or making
support payments or was the child in
respect of whom such support was being
paid, you must, as liquidator of the succession, notify Revenu Qubec of the death
and submit the death certificate and the
documents proving you are the liquidator.
Under the support-payment collection
program, Revenu Qubec may recover
amounts due up until the day of death.
Moreover, death does not cancel the debtors obligation of support toward family
members in need. See Obligation of
support toward family members in the
Steps to settle a succession section of this
guide.
For more information, contact the
Direction du centre des relations avec
la clientle des pensions alimentaires de
Revenu Qubec.
Website
www.revenuquebec.ca
Telephone
43
Montral
Direction du centre des relations avec la
clientle des pensions alimentaires
Revenu Qubec
2e tage
577, boulevard Henri-Bourassa Est
Montral (Qubec) H2C 1E2
Z Note
A certified true copy is a copy of the original document received from the notary or
from a lawyer, or a copy made by pargne
Placements Qubec or a financial institution with the institutions seal on it (or the
commissioner of oaths seal), the date the
copy was made and the signature of the
person who made the copy.
For more information, contact pargne
Placements Qubec.
333, Grande Alle Est
Qubec (Qubec) G1R 5W3
Z Note
Depending on your situation, you may be
entitled to a surviving spouses pension, a
death benefit or an orphans pension.
Website
www.epq.gouv.qc.ca
Telephone
44
Website
www.mffp.gouv.qc.ca
services.clientele@mffp.gouv.qc.ca
Telephone
Website
www.rbq.gouv.qc.ca
drc@rbq.gouv.qc.ca
Telephone
Hunters or trappers
certificate
If the deceased was the holder of a hunters
or trappers certificate, you must return
the certificate to the Direction des affaires
lgislatives et des permis of the ministre
des Forts, de la Faune et des Parcs. You
must attach the death certificate issued by
the Directeur de ltat civil. If the person
died as a result of a hunting accident, you
may be entitled to an indemnity. See the
Financial assistance to survivors and
leave section of this guide.
45
FF
FF
Legal documents
FF
Residential lease
FF
FF
FF
FF
Credit cards
FF
Debit cards
FF
FF
FF
FF
FF
FF
FF
Declaration of heredity
FF
Vehicle registration
FF
FF
Certificate of citizenship
FF
FF
Certificate of competency
(construction workers)
FF
FF
FF
Support judgment
FF
FF
Clearance certificate
(Canada Revenue Agency)
FF
Acquittance
FF
Certificate of divorce
FF
Coroners report
FF
Certificate of location
FF
Renunciation of a succession
FF
FF
FF
FF
FF
FF
Will, codicils
FF
FF
FF
Drivers licence
(No. __________________________)
FF
FF
FF
Visa
46
Financial documents
FF
FF
Statements of remuneration
FF
FF
FF
FF
Instalment contract
FF
FF
FF
Mortgage contract
FF
FF
FF
FF
FF
Investment certificates
FF
FF
FF
FF
Bankbooks
FF
Savings bonds
FF
FF
FF
FF
47
FF
FF
FF
FF
General information
Funeral services and burial contract
FF
Select a funeral home and make arrangements for the funeral (check with loved ones
to see if the deceased opted for prearranged funeral services and prepurchased burial
contract).
FF
Pay the funeral expenses and keep the receipts; where applicable, apply to the Rgie
des rentes du Qubec for the death benefit.
Proof of death
FF
Sign the declaration of death and complete the Application for the simplified
forwarding of information relative to the death in the presence of the funeral director.
With this form, you can notify up to nine departments and bodies of the persons
death in one step through the Directeur de ltat civil. It also saves you from having
to supply them with a death certificate as proof of death.
FF
Complete the request for a death certificate and copy of an act of death and then send
it to the Directeur de ltat civil (official proof of death is required in order to open
the succession).
FF
However, if the death occurred outside Qubec, you can request that the act of death
made outside Qubec be inserted in the Qubec register of civil status.
FF
Give the deceaseds health insurance card to the funeral director, after writing down
the card number; if the person died outside Qubec, contact the Rgie de lassurance
maladie du Qubec.
FF
If you are a surviving spouse, verify whether you have to register with the Public
Prescription Drug Insurance Plan. To that end, the questionnaire Check your situation
is available in the Prescription drug insurance section of the Rgie de lassurance
maladie website.
48
Will
FF
See if you can find a copy of the most recent will in the deceaseds personal effects or
safety deposit box.
FF
Where applicable, locate the marriage or civil union contract (surviving spouse
testamentary clause).
FF
If the will was not notarized, have a notary or a court probate the will (see Probate of
a will in the Steps to settle a succession section of this guide).
FF
Register the name of the liquidator or the liquidators replacement in the register of
personal and movable property rights (RDPRM) using the General Application for
Registration form.
FF
Submit a request for a will search to the Chambre des notaires (Registres des
dispositions testamentaires et des mandats) and the Barreau du Qubec (registers of
wills and mandates of the Barreau du Qubec) to obtain the two will search certificates needed to liquidate the succession. This step is mandatory for all successions.
FF
Assemble all important documents: titles of ownership for movable and immovable
property, bank statements, savings certificates and other financial documents (document relating to a safety deposit box).
FF
Verify whether the deceased had life insurance and notify the insurance companies
of the death.
FF
Close the deceaseds bank accounts, cancel the deceaseds credit cards, check to see
if any bills were paid by preauthorized withdrawal and terminate the withdrawals.
FF
FF
Notify Revenu Qubec of the death and send it the required documents.
FF
Collect all of the documents needed to draw up the inventory of property (statements
of remuneration, documents relating to pensions, invoices, accounts payable, titles of
ownership for immovables or businesses, mortgage certificate, acknowledgement of
debts, documents relating to savings accounts, investment certificates, etc.).
FF
FF
Determine the deceaseds obligations, such as accounts payable; note that certain
debts, such as legal fees, income taxes and municipal taxes, must be paid first.
FF
If the deceased had a legal spouse, settle the matters of family patrimony and
matrimonial or civil union regime. In certain cases, the succession may grant a
compensatory allowance to the surviving spouse, or support payments if the deceased
had an obligation of support towards the former spouse or children.
FF
In cases where the family patrimony is renounced, complete the Application for a
matrimonial registration so that the renunciation will be published in the RDPRM.
49
FF
Draw up an inventory of the deceaseds property and debts; once the inventory is
complete, a notice of closure of inventory must be registered in the RDPRM using
the General Application for Registration form in order to notify people interested
in the succession of the place where the inventory can be consulted. The notice of
closure of inventory must be placed in a newspaper published in the locality of the
deceaseds last known address.
FF
Once the debts of the succession and legacies by particular title have been paid,
the liquidator must submit a report (final account). A notice of closure of
the liquidators account must be registered in the RDPRM using the General
Application for Registration form.
FF
Open a bank account for the purposes of the succession; this will make it possible to
cash cheques issued in the successions name. You will require the death certificate
and the two will search certificates.
FF
Notify the landlord if the deceased was a tenant (cancellation or modification of the
lease).
FF
Have the deceaseds mail forwarded to the liquidators address (Canada Post).
FF
File the deceaseds personal income tax returns (TP-1-V) (Revenu Qubec) and
(T1) (Canada Revenue Agency) and indicate that the person has died (verify the
time limits depending on the date of death and pay any balances owing); file the
deceaseds trust income tax returns (TP-646-V) (Revenu Qubec) and (T3) (Canada
Revenue Agency).
FF
FF
Check the register of unclaimed property maintained by Revenu Qubec and available
on its website at www.revenuquebec.ca.
FF
Where applicable, notify Service Canada of the death (Old Age Security pension,
income tax return, Canada Child Tax Benefit, social insurance card, passport, firearms
permit, etc.).
FF
Once the succession has been accepted, distribute the property and money to the
heirs (heirs of a legacy by particular title, heirs of a sum of money, heirs according to
the order indicated in the will or in accordance with the law).
FF
Have a notary transfer ownership of immovables. The notary will draft the
declaration of transmission for real property attesting to the transfer of the titles of
ownership to the heirs and make sure the necessary information is entered in the
Qubec land register.
FF
Notify the Curateur public du Qubec if a person under 18 years of age receives an
inheritance worth more than $25 000.
FF
Close the bank account opened for the purposes of the succession.
50
Successors
FF
Accept or refuse the succession within six months from the publication of the
liquidators inventory; the heirs are entitled to the benefit of inventory (assessment of
the successions property and debts).
FF
In the event of refusal, sign an act before a notary and have the renunciation of the
succession or renunciation of the legacy recorded in the RDPRM using the General
Application for Registration form.
Where applicable, notify the following gouvernement du Qubec departments and bodies of the
persons death:
FF
FF
FF
FF
FF
FF
FF
FF
Ministre de lEmploi et de la Solidarit sociale, for the Social Assistance and Social
Solidarity programs (see p. 40)
Apply to the Rgie des rentes du Qubec for survivor benefits: death benefit, surviving
spouses pension, orphans pension (see pp. 30, 31, 32).
FF
Apply for the pensions, annuities and other survivor benefits paid for deaths
stemming from an automobile accident, an industrial accident or occupational
disease, a crime, an act of good citizenship, or a hunting or trapping accident (see
pp. 33, 34, 35).
FF
Notify the administrator of the pension plan(s) in which the deceased participated
(supplemental pension plans [pension funds]) (see p. 35).
Cancel the deceaseds drivers licence, vehicle registration and disabled parking
permit and transfer vehicle ownership to an heir or a legatee, as the case may be.
FF
Transfer savings and retirement products from pargne Placements Qubec, Qubec
Savings Bonds, investment certificates, etc.
FF
Return the hunters or trappers certificate, by mail, to the ministre des Forts,
de la Faune et des Parcs.
FF
Notify service providers and financial institutions of the death (current accounts,
safety deposit box, credit cards, debit cards) and provide the required proof of death,
as the case may be.
51
Revenu Qubec
QUBEC PORTAL
For more information on government programs and services, visit the Qubec Portal at
www.gouv.qc.ca. You can also reach a Services Qubec employee by calling:
Qubec area: 418-644-4545
Montral area: 514-644-4545
Elsewhere in Qubec: 1-877-644-4545
52
USEFUL DEFINITIONS
The general definitions below are intended to familiarize you with some of the terms
used in this guide. They have no legal value. You must verify with each government
department or agency to find out the definitions specific to each program and the
eligibility criteria.
Acquittance
Curator
Benefit
A payment made, in particular under a
program or plan.
Bequeath
To give by will in anticipation of death.
Burial
The act of placing a dead person in the
ground.
Codicil
An addition or a modification to a will
after it has been written. The codicil does
not invalidate the will.
Columbarium
A building with recesses in which funerary
urns are placed.
Compensatory allowance
An amount paid to one of the spouses to
compensate for his or her contribution to
the enrichment, in property or services, of
the other spouses patrimony.
Coroners office
The body that investigates the causes
of and circumstances surrounding a
death when they are unexplained or
questionable.
Creditor
A person to whom a sum of money is
owed.
Creditor of support
Curatorship
The legal authority given to a person or
body to assist a person 18 years of age or
over who has been declared incapacitated,
and to administer his or her property.
Damage
The harm caused to a person.
De facto spouse
A person living in a conjugal relationship
with another person without the commitment of marriage or civil union.
Debtor of support
A person who must pay support.
Embalming
A series of procedures to improve the
appearance and preserve the body of a
deceased person for visitation purposes,
before it is cremated or buried.
Family patrimony
Certain property provided for by law
that is acquired by married or civil union
spouses for the usual needs of the family.
Funeral
A farewell ceremony in homage to a
deceased person.
Funeral rite
A tradition or rite surrounding death.
Indemnity
A sum of money serving as compensation
for damage sustained.
Useful definitions
53
Inheritance
Pension
Legal heir
Legal spouse
Liquidation of a succession
An operation that consists in identifying
and contacting the successors, determining the content of the succession,
recovering money owed to the succession, paying the successions debts, paying
legacies by particular title, submitting a
report and distributing the property.
Liquidator of a succession
The person designated to liquidate a
persons succession.
Marriage contract
A notarized contract made before the
solemnization of the marriage of two
persons.
Mausoleum
Funerary building enclosing caskets that
are not interred. Note that certain mausoleums have a section where funerary urns
can be stored.
Minor
A person under 18 years of age.
Obligation of support
A mutual obligation imposed by law on
certain persons (relatives in the direct line
in the first degree, married or civil union
spouses), under which one may claim the
support necessary for his or her subsistence (food, housing, clothing, health care,
etc.) from the other.
54
Useful definitions
Succession
Successor
A person entitled to inherit who has not
yet accepted the succession.
Survivor
A person who outlives another person.
Testator
A person who makes a will or has one
made.
Trust
A legal regime under which property
constitutes a separate patrimony held by
one person on behalf of another.
Tutor
A person responsible for administering
the property and exercising the civil rights
of a person of full age declared partially or
temporarily incapacitated by the court.
Tutor to a minor
A person of full age who is responsible
for ensuring the protection of a minor,
administering the minors patrimony and
exercising the minors civil rights.
Tutorship
The legal authority to protect a minor or a
person of full age with disabilities.
Will
A document by means of which a person
bequeaths his or her property and makes
known his or her last wishes in the event
of death.
NOTES
NOTES
NOTES
Have you
lost a
loved one?
PSQ-109A (2015-04)