Section 11 – Deceased Persons
Distribution of Property
The legal representative should obtain a clearance certificate or authorization before distributing the property. These certificates attest to the fact that the deceased’s tax debts have been paid or the tax authorities have accepted security therefor.
If the legal representative distributes the property without having obtained these certificates (except for an amount of $12,000 that can be distributed without a certificate in Quebec), he/she becomes personally liable for the payment of the taxes, interest, penalties and costs pursuant to a tax law, or that could become payable within the following 12 months, up to the value of the distributed property.
This document is up to date as of September 3, 2020 and reflects the status of legislation, including proposed amendments at this date.