If you are the liquidator of a succession, one of your responsibilities is to distribute the deceased’s property. First, you must notify Revenu Québec that you intend to distribute the property and ask for the required authorization certificate.
To obtain a certificate
You must fill out a Notice Before Distribution of the Property of an Estate and send it to Revenu Québec as soon as the value of the deceased's property and debts are determined and the heirs have accepted the succession.