Lacombe Avocats



The Liquidator & the Inventory

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No one is bound to accept the office of liquidator of a succession unless he is the sole heir. Article 784 C.c.Q.

The office of liquidator devolves by operation of law to the heirs unless otherwise provided by a testamentary provision; the majority of the heirs may designate the liquidator and provide the mode of his replacement. Article 785 C.c.Q.

The liquidator is bound to make an inventory, in the manner prescribed in the Title on Administration of the Property of Others. Article 794 C.c.Q.

CASE LAW art. 794 : La confection de l’inventaire est une formalité dont l’accomplissement regarde les héritiers et les légataires et dont l’absence ne peut être invoquée par les débiteurs de la succession. Cook c. Banque de Québec, (B.R., 1893-01-10)

CASE LAW art. 794 : L’exigence d’un inventaire vise les biens de la succession du défunt mais pas de ceux d’une compagnie dont le défunt était unique actionnaire et administrateur. Groupe financier Contant inc. c. Fortin, (C.S., 2002-02-11)

CASE LAW art. 794 : L’inventaire est d’une importance capitale dans le processus de liquidation successorale. Il constitue également une mesure essentielle à la protection des créanciers. Spengler (Succession de), (C.S., 2014-10-21)

CASE LAW art. 794 : Le défaut de remplir l’obligation de faire un inventaire, prévue à cette disposition, ne conduit pas nécessairement à la destitution, sauf cas de négligence impardonnable ou d’insouciance. Girard c. Girard, (C.S., 2015-12-16)

CASE LAW art. 794 : Seuls les héritiers peuvent renoncer à l’inventaire. Spengler (Succession de), (C.S., 2014-10-21)

The liquidator informs the heirs, the successors who have not yet exercised their option, the legatees by particular title and the known creditors of the registration of the notice of closure and of the place where the inventory may be consulted, and transmits a copy of the inventory to them if that can easily be done. Article 796 C.c.Q.

The creditors of the succession, the heirs, the successors and the legatees by particular title may contest the inventory or any item in it; they may also agree to a revision of the inventory or request a new inventory. Article 797 C.c.Q.

CASE LAW art. 797 : Le légataire particulier n’est ni un successible, ni un héritier. Sa vocation ne porte que sur l’objet du legs et il ne peut donc forcer les liquidateurs à faire un inventaire ou transmettre des documents. Shrier c. Shrier, (C.S., 2017-02-02)

The liquidator may be exempted from making an inventory, but only with the consent of all the heirs and successors. Article 799 C.c.Q.

If they give their consent, the heirs, and the successors having by that fact become heirs, are liable for the debts of the succession that exceed the value of the property they take.

CASE LAW art. 799 : Seuls les héritiers peuvent renoncer à l’inventaire. Spengler (Succession de), (C.S., 2014-10-21)

CASE LAW art. 799 : La dispense d’inventaire ne peut être consentie que par les héritiers et les successibles, et non par les légataires à titre particulier. Shrier c. Shrier, (C.S., 2017-02-02)

If the liquidation takes longer than one year, the liquidator shall, at the end of the first year, and at least once a year thereafter, render an annual account of management to the heirs, creditors and legatees by particular title who have not been paid. Article 806 C.c.Q.

CASE LAW art. 806 : Le liquidateur n’a pas à rendre compte de la gestion du compte bancaire du défunt avant son décès. Labrie c. Labrie, (C.S., 2003-08-06)

CASE LAW art. 806 : Un testament ne peut dispenser le liquidateur de l’obligation de rendre compte puisque celle-ci constitue son obligation ultime. L.R. c. M.Pr., (C.S., 2016-03-04)

An administrator is not bound to make an inventory, to take out insurance or to furnish other security to guarantee the performance of his obligations unless required to do so by law or by the act, or, again, by the court on the application of the beneficiary or any interested person.

Where the act creates these obligations, the administrator may apply for an exemption if circumstances warrant it. Article 1324 C.c.Q

The administrator shall furnish a copy of the inventory to the person who charged him with the administration and to the beneficiary of the administration, and also to every person he knows to have an interest. He shall also, where required by law, file the inventory or notice of the closure of the inventory in the indicated place, specifying in the latter case where the inventory may be consulted.

Any interested person may contest the inventory or any item therein; he may also demand that a new inventory be prepared. Article 1330 C.c.Q.

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