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A-6.002, r. 1 - Regulation respecting fiscal administration
Section 14r1
Disposition versions
14R1. For the purposes of the second paragraph of section 14, the documents which the Minister may require, in respect of the property which is the subject of the distribution and of the person whose property is distributed, are the following:
(1) a proof of citizenship;
(2) an official document establishing the death;
(3) a copy, authentic as the case may be, of the will and, if applicable, every codicil relating thereto or a copy certified by the clerk of the court or by the notary, as the case may be, of the documents mentioned in article 461 of the Code of Civil Procedure (chapter C-25.01);
(3.1) a copy of the certificate of search in the registers of wills maintained by the Chambre des notaires du Québec and by the Barreau du Québec;
(4) a description of each property indicating notably, the place where it is found, its fair market value and, should the case arise, its adjusted cost base;
(5) a description of the debts;
(6) every official document, if any, establishing the matrimonial regime and status or the status of de facto spouse;
(7) a copy, authentic, as the case may be, of the title of acquisition or disposition of an immovable, an agreement between partners or shareholders, an act of transmission of property and, in the case of a succession, of a trust act in which the deceased participated;
(8) a copy of every insurance contract;
(9) the list of the beneficiaries of the distribution of property indicating their names, addresses, social insurance numbers, relationship as well as the proportion of the property which falls to them;
(10) proof of the municipal evaluation of every immovable;
(11) a copy of the evaluation report, if such exists, of every asset;
(12) a copy of any judicial proceeding underway.
14R1. For the purposes of the second paragraph of section 14, the documents which the Minister may require, in respect of the property which is the subject of the distribution and of the person whose property is distributed, are the following:
(1) a proof of citizenship;
(2) an official document establishing the death;
(3) a copy, authentic, as the case may be, of the will and every codicil relating thereto or a copy certified by the clerk of the court of the documents mentioned in section 461 of the Code of Civil Procedure (chapter C-25.01);
(4) a description of each property indicating notably, the place where it is found, its fair market value and, should the case arise, its adjusted cost base;
(5) a description of the debts;
(6) every official document, if any, establishing the matrimonial regime and status or the status of de facto spouse;
(7) a copy, authentic, as the case may be, of the title of acquisition or disposition of an immovable, an agreement between partners or shareholders, an act of transmission of property and, in the case of a succession, of a trust act in which the deceased participated;
(8) a copy of every insurance contract;
(9) the list of the beneficiaries of the distribution of property indicating their names, addresses, social insurance numbers, relationship as well as the proportion of the property which falls to them;
(10) proof of the municipal evaluation of every immovable;
(11) a copy of the evaluation report, if such exists, of every asset;
(12) a copy of any judicial proceeding underway.
14R1. For the purposes of the second paragraph of section 14, the documents which the Minister may require, in respect of the property which is the subject of the distribution and of the person whose property is distributed, are the following:
(1) a proof of citizenship;
(2) an official document establishing the death;
(3) a copy, authentic, as the case may be, of the will and every codicil relating thereto or a copy certified by the clerk of the court of the documents mentioned in section 890 of the Code of Civil Procedure (chapter C-25);
(4) a description of each property indicating notably, the place where it is found, its fair market value and, should the case arise, its adjusted cost base;
(5) a description of the debts;
(6) every official document, if any, establishing the matrimonial regime and status or the status of de facto spouse;
(7) a copy, authentic, as the case may be, of the title of acquisition or disposition of an immovable, an agreement between partners or shareholders, an act of transmission of property and, in the case of a succession, of a trust act in which the deceased participated;
(8) a copy of every insurance contract;
(9) the list of the beneficiaries of the distribution of property indicating their names, addresses, social insurance numbers, relationship as well as the proportion of the property which falls to them;
(10) proof of the municipal evaluation of every immovable;
(11) a copy of the evaluation report, if such exists, of every asset;
(12) a copy of any judicial proceeding underway.
