Liquidator Guide: Quebec
This page is the free Quebec guide. No sign-in. Read on, or take the checklist as a PDF.
Facts checked September 2026 · See what changed · How we check
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.
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Quebec: estate process details
Open this section ↓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.orgProcess
Verification of testament (for holograph or witnessed wills only; notarial wills require no court process)
Probate fee
No ad valorem probate tax or succession tax in Quebec. A notarial will requires no verification. A holograph or witnessed will must be verified by a notary or the Superior Court; the court cost to present the application is a flat $241 (2026 amount, indexed every January 1), the same for a natural person and a legal person. A notary charges their own professional fee.
Calculate the Quebec probate fee →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.
↑ Close this sectionCritical: 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(3), 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.ca2
Liquidator duties timeline
Open this section ↓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 six years from the end of the last tax year they relate to.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.
Keep it with the rest. This one files behind tab 7 of the Home File.
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 →↑ Close this sectionPlan 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 →Where Everything Is: the facts an executor needs, written down in advance →
Executor workbook: your task list, deadlines and letters, by province →
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Common questions: Quebec
Open this section ↓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?
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.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(3), 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.CPP benefits after a death
Executor guides for other provinces
Facts checked September 2026
Guidepost is not a law firm. This guide is for general informational purposes only. Full disclaimer
↑ Close this section
Informational guide only. Guidepost is not a law firm. This guide explains the typical process and is not legal advice. Requirements can change. Verify current rules with the relevant government authority or a qualified professional before you act.