Free guide — QC

Liquidator Guide — Quebec

Q: How does estate administration work in Quebec?

In Quebec, the estate is administered by a liquidator (not an executor) under the Civil Code of Quebec. A notarial will (testament notarie) does NOT require court verification. A holograph or witnessed will must be verified by a Quebec notary or the Superior Court. Two mandatory will-search registers must be searched before taking any action.

Q: What is the CRA Clearance Certificate and when do I need it?

Request Form TX19 (Asking for a Clearance Certificate) from the CRA BEFORE distributing any estate assets to beneficiaries. Under Income Tax Act s.159(2), a liquidator who distributes without one can be held personally liable for the deceased's outstanding taxes. This applies in every province including Quebec.

Named as liquidator in a Quebec will? This guide covers your duties, the will verification process, and the mandatory will-register search under the Civil Code of Quebec.

Quebec — civil law province

Quebec uses civil law. The estate is managed by a liquidator (not an executor) under the Civil Code of Québec. A notarial will (testament notarié) does NOT require court verification. A holograph or witnessed will must be verified by a Quebec notary or the Superior Court. Consult a Quebec notary early in the process.

General information only — not legal, estate, or tax advice. Liquidator duties are complex and time-sensitive. Work with a lawyer or notary and an accountant. Verify all figures directly with the Superior Court or a Quebec notary.

Quebec — estate process details

Step zero: Search both will registers

Before taking any action, search BOTH mandatory will registers: (a) Chambre des notaires du Quebec; (b) Barreau du Quebec. Official search portal: recherche-testament-mandat.org

recherche-testament-mandat.org

Process

Verification of testament (for holograph or witnessed wills only -- notarial wills require no court process)

Authority

Quebec Superior Court or a notary (depending on will type)

Probate fee

No probate tax or provincial succession tax in Quebec. — Check official fee notice

Liquidator compensation

Liquidator remuneration (C.c.Q. art. 789): if the liquidator is NOT an heir, remuneration applies. If the liquidator IS an heir, remuneration is only owed if the will provides for it or all heirs agree.

Passing of accounts

Final account to heirs (C.c.Q. arts. 820-822); amicable settlement if all heirs agree, otherwise court.

Critical: CRA Clearance Certificate (Form TX19)

You must request a CRA Clearance Certificate using Form TX19 before distributing any estate assets to beneficiaries. Under Income Tax Act s.159(2), distributing without one can make the liquidator personally liable for any taxes the estate owes. Apply once all tax returns are filed and the CRA is satisfied taxes are paid or secured.

Form TX19 — canada.ca

Liquidator duties timeline

First days and weeks

Locate the will. Then search BOTH will registers immediately: Chambre des notaires du Québec + Barreau du Québec (recherche-testament-mandat.org).

Arrange funeral per the deceased’s written wishes.

Get the Death Certificate -- order multiple certified copies from the provincial vital statistics office.

Secure the home, property, vehicles, and pets.

Notify Service Canada (1-800-277-9914) to stop CPP, OAS, and GIS payments immediately. Overpayments must be repaid by the estate.

Apply for the CPP Death Benefit (Form ISP-1200 or online). Up to $5,000 for deaths on or after January 1, 2025. Apply within 60 days.

Apply for CPP Survivor’s Pension or Children’s Benefit if there is a surviving spouse or dependent children.

Notify banks and insurers -- accounts typically freeze on death. Ask about releasing funds for funeral expenses before probate.

1–3 months

Determine whether probate is required -- not all estates need it. Consult a lawyer.

Inventory all assets and debts (account statements, property title, insurance, personal property).

Open a dedicated estate bank account -- keep estate funds separate from your own.

Redirect mail (Canada Post mail redirection, canadapost.ca).

Cancel: SIN (Service Canada), passport (Passport Canada), health card, driver’s licence, subscriptions.

Notify the CRA of the death (1-800-959-8281 or CRA My Account). Request copies of prior tax returns.

Apply for: Verification of testament at Quebec Superior Court or a notary (depending on will type) -- if probate is required.

Advertise for creditors if required in Quebec -- ask a lawyer whether this step applies.

3–12 months

Pay all verified estate debts and taxes.

File the deceased’s final (terminal) T1 tax return AND a final Revenu Québec provincial return. Deadline: generally April 30 of the following year, or 6 months after death -- whichever is later. Work with an accountant.

File estate or trust tax returns if needed (T3 Estate Return).

Request the CRA Clearance Certificate (Form TX19) BEFORE distributing. See red box above.

Wrap-up

Take liquidator compensation only after obtaining beneficiary or court approval. Liquidator remuneration (C.c.Q. art. 789): if the liquidator is NOT an heir, remuneration applies. If the liquidator IS an heir, remuneration is only owed if the will provides for it or all heirs agree..

Final account to heirs (C.c.Q. arts. 820-822); amicable settlement if all heirs agree, otherwise court.

Distribute the estate ONLY after receiving the CRA Clearance Certificate (TX19).

Keep all estate records for at least 7 years after the estate is wound up.

Download the Quebec executor checklist

All the steps above in a branded PDF checklist, with province-specific court and fee details. Free.

Free. General information only -- not legal or regulatory advice.

Just getting started after the death?

The first administrative steps — Death Certificate, Service Canada, CRA notification, health card cancellation — are covered in the After-a-Death guide.

What to Do When Someone Dies in Quebec →

Plan ahead: Wills & Power of Attorney

Make sure your own will, property POA, and personal-care directive are in order so your estate is easy to administer. Instrument names and rules differ by province.

Wills & POA Guide — Quebec →

Common questions — Quebec

How does estate administration work in Quebec?

In Quebec, the estate is administered by a liquidator under the Civil Code. A notarial will requires no court verification. A holograph or witnessed will must be verified. Two will registers must be searched: Chambre des notaires du Quebec and Barreau du Quebec (recherche-testament-mandat.org).

How is a liquidator compensated in Quebec?

What is the CRA Clearance Certificate and when do I need it?

Request Form TX19 from the CRA BEFORE distributing any estate assets. Under ITA s.159(2), a liquidator who distributes without one can be held personally liable for outstanding taxes. This applies in Quebec.

What are the first steps as liquidator in Quebec?

Immediately: locate the will and search both will registers, secure the property, and call Service Canada (1-800-277-9914) to stop CPP/OAS/GIS payments. Then: get multiple certified Death Certificates, apply for the CPP Death Benefit (Form ISP-1200, within 60 days), and notify banks.

Executor guides for other provinces

ON — Ontario BC — British Columbia AB — Alberta SK — Saskatchewan MB — Manitoba NB — New Brunswick NS — Nova Scotia PE — Prince Edward Island NL — Newfoundland & Labrador

Guidepost is not a law firm. This guide is for general informational purposes only. Full disclaimer