{"id":4347,"date":"2025-02-20T14:27:09","date_gmt":"2025-02-20T13:27:09","guid":{"rendered":"https:\/\/www.ubitax.ca\/?page_id=4347"},"modified":"2025-02-24T12:51:42","modified_gmt":"2025-02-24T11:51:42","slug":"deces-successions","status":"publish","type":"page","link":"https:\/\/www.ubitax.ca\/en\/deces-successions\/","title":{"rendered":"D\u00e9c\u00e8s et successions"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"4347\" class=\"elementor elementor-4347\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-39558c51 elementor-section-height-min-height elementor-section-boxed ang-section-padding-initial elementor-section-height-default elementor-section-items-middle elementor-repeater-item-none elementor-repeater-item-none_hover\" data-id=\"39558c51\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-069641b elementor-repeater-item-none elementor-repeater-item-none_hover\" data-id=\"069641b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0e7f565 elementor-repeater-item-none elementor-repeater-item-none_hover elementor-widget elementor-widget-text-editor\" data-id=\"0e7f565\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">Death &amp; successions<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-10d1940 elementor-section-height-min-height elementor-section-boxed ang-section-padding-initial elementor-section-height-default elementor-section-items-middle elementor-repeater-item-none elementor-repeater-item-none_hover\" data-id=\"10d1940\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ac1f243 elementor-repeater-item-none elementor-repeater-item-none_hover\" data-id=\"ac1f243\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab6b182 elementor-repeater-item-none elementor-repeater-item-none_hover elementor-widget elementor-widget-text-editor\" data-id=\"ab6b182\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We manage your estate taxes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d52905 elementor-repeater-item-none elementor-repeater-item-none_hover elementor-widget elementor-widget-text-editor\" data-id=\"2d52905\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Losing a loved one is already difficult, and managing the tax aspects of an estate requires professional and reliable guidance.<\/p><p>It is essential to surround yourself with an experienced team that can advise and guide you toward the best decisions.<\/p><p>In the face of a loved one&rsquo;s death, you are not alone: Ubitax will assist you with all the formalities and tax obligations related to estates, adapting to your family&rsquo;s specific needs.<\/p><p>Following the death, both the deceased person AND their estate are taxed.<\/p><p>The assets of a deceased person form their \u00ab\u00a0<strong>estate<\/strong>.\u00a0\u00bb After death, it is the liquidator&rsquo;s responsibility to distribute the assets that are part of it. The liquidator is usually named in the will. If not, the heirs automatically become liquidators and can later designate someone else as liquidator. If the will designates you as liquidator, you can refuse this responsibility unless you are the sole heir. In this case, the law requires you to accept this role.<\/p><p>As liquidator, you must complete several steps to proceed with the estate settlement:<\/p><ul><li>Obtain proof of death of the deceased, search for their last will in case there is one, and complete the necessary formalities for the will to take effect.<\/li><li>Make an inventory of their assets and debts.<\/li><li>Close their bank accounts, open others in the name of the estate, and complete <strong><u>tax returns<\/u><\/strong>.<\/li><li>Pay the deceased&rsquo;s debts and distribute their assets among the heirs.<\/li><\/ul><p>The liquidator has at least 6 months to file the deceased&rsquo;s final return. The deadlines for filing the final return and paying any balance due are as follows:<\/p><table width=\"100%\"><thead><tr><td><p><strong>Death Period<\/strong><\/p><\/td><td><p><strong>Filing Deadline<\/strong><\/p><\/td><\/tr><\/thead><tbody><tr><td><p>January 1<sup>st<\/sup>\u00a0 to October 31<sup>st<\/sup><\/p><\/td><td><p>April 30<sup>th<\/sup>\u00a0 of the following year<\/p><\/td><\/tr><tr><td><p>November 1<sup> st<\/sup>\u00a0 to December 31<sup> st<\/sup><\/p><\/td><td><p>6 months after the date of death<\/p><\/td><\/tr><\/tbody><\/table><p>The liquidator must therefore file the following tax returns:<\/p><ul><li><strong>Final<\/strong> return (Taxable income received by the deceased between January 1 of the current year and the date of death).<\/li><li>And if applicable:<\/li><\/ul><ul><li><strong>Estate tax<\/strong> return (<strong>testamentary trust<\/strong>) for Income received by the deceased after the date of death.<\/li><li><strong>Rights or property declaration<\/strong> (Income received after death for services rendered while alive).<\/li><li>Clearance certificate (Federal) and notice of distribution of property (Province of Quebec).<\/li><\/ul><p>For tax purposes, the deceased is deemed to have disposed of their assets (real estate, stocks, etc.) at their fair market value assessed at the date of death, and any resulting capital gains or losses must also be included in these tax returns.<\/p><p>These declarations must be sent to the federal and provincial governments with the necessary documents, for example, proof of death, the will, and testamentary searches in the Bar Association and Chamber of Notaries Registers.<\/p><p>Subsequently, the liquidator must ensure they obtain the certificates authorizing them to distribute assets to the heirs; these tax certificates are proof that the deceased person no longer owes money to both levels of government.<\/p><p>At the federal level, this certificate is called a <strong>clearance certificate<\/strong>. At the provincial level, it is the <strong>notice of distribution of properties<\/strong>.<\/p><p>Our services cover all tax aspects of estate settlement, freeing you from any administrative concerns. The steps to follow are not necessarily the same for all liquidators during an estate settlement.<\/p><p>By choosing Ubitax, you benefit from a clear and precise vision of the situation that you and your family are facing.<\/p><p><strong>Warning!<\/strong> If the person responsible for liquidation distributes assets to heirs without first obtaining authorization from tax authorities, they could be held personally liable for the deceased person&rsquo;s debts up to the value of the distributed assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67bf5bc elementor-align-right elementor-repeater-item-none elementor-repeater-item-none_hover elementor-widget elementor-widget-button\" data-id=\"67bf5bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a 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elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b3f3f4 elementor-repeater-item-none elementor-repeater-item-none_hover\" data-id=\"3b3f3f4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ad9799 elementor-repeater-item-none elementor-repeater-item-none_hover elementor-widget elementor-widget-text-editor\" data-id=\"8ad9799\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ffffff;\"><a style=\"color: #ffffff;\" href=\"https:\/\/www.kdpcommunity.com\/s\/profile\/0052T00000BvG5j\"><span style=\"color: #000000;\">https:\/\/www.kdpcommunity.com\/s\/profile\/0052T00000BvG5j<\/span><\/a><\/span><\/p><p><span 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#000000;\"><a style=\"color: #000000;\" href=\"https:\/\/leo19512020.podbean.com\/\">https:\/\/leo19512020.podbean.com<\/a><\/span><\/p><p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/www.kickstarter.com\/profile\/1902357301\/about\">https:\/\/www.kickstarter.com\/profile\/1902357301\/about<\/a><\/span><\/p><p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/addons.mozilla.org\/fr\/firefox\/user\/16843385\/\">https:\/\/addons.mozilla.org\/fr\/firefox\/user\/16843385\/<\/a><\/span><\/p><p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/opensees.berkeley.edu\/community\/memberlist.php?mode=viewprofile&amp;u=331125\">https:\/\/opensees.berkeley.edu\/community\/memberlist.php?mode=viewprofile&amp;u=331125<\/a><\/span><\/p><p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/pca.st\/yk5zgutf\">https:\/\/pca.st\/yk5zgutf<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>D\u00e9c\u00e8s &amp; successions Nous g\u00e9rons les imp\u00f4ts de votre succession. La gestion d&rsquo;une succession n\u00e9cessite un accompagnement professionnel et fiable. Il est essentiel de s&rsquo;entourer d&rsquo;une \u00e9quipe exp\u00e9riment\u00e9e qui saura vous conseiller et vous orienter vers les meilleures d\u00e9cisions. Ubitax vous accompagnera dans toutes les formalit\u00e9s et obligations fiscales li\u00e9es aux successions, en s&rsquo;adaptant aux &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.ubitax.ca\/en\/deces-successions\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> \u00ab\u00a0D\u00e9c\u00e8s et successions\u00a0\u00bb<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":4363,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-4347","page","type-page","status-publish","has-post-thumbnail","hentry","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9c\u00e8s et successions - ubitax<\/title>\n<meta name=\"description\" content=\"Ubitax offre des services de fiscalit\u00e9, de comptabilit\u00e9 g\u00e9n\u00e9rale, r\u00e9pondant aux besoins diversifi\u00e9s des particuliers et des entreprises\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ubitax.ca\/en\/deces-successions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9c\u00e8s et successions - 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