Inheriting Property in Quebec

When a house is part of an estate, the heirs’ first question is almost always the same: do we sell? Before answering, there is an order to follow, specific people who have the power to sign, and a few costs nobody sees coming.

I am a real estate broker, not a notary or a tax specialist. What follows is general information, checked against official sources. For your own file, your notary and tax professional have the final word.

Who does what: the liquidator and the notary

The liquidator (liquidateur, the Quebec term for an executor) runs the estate: inventory, paying debts, tax returns, handing over the property. If the will names no one, the role falls to all the heirs together, who can appoint one of them by majority. If they are deadlocked, the court decides.

Unless the will gives broader powers, the liquidator cannot sell the house alone. That takes the heirs’ consent or, failing that, the court’s authorization.

The notary handles every step that touches the property: verifying the will, the declaration of transmission, the deed of sale or partition. If the deceased was married or in a civil union, the partition of the family patrimony, which normally includes the family residence, is settled as well. Since June 30, 2025, the same applies to a couple in a parental union: the value of the parental union patrimony, which includes the family residences, is divided equally between the surviving partner and the heirs. The notary confirms which regime applies.

Step one: find the right will

You first need the act of death issued by the Directeur de l’état civil. The attestation from the funeral home is not accepted.

A single will search request then covers the registers of both the Chambre des notaires and the Barreau du Québec. You receive a certificate saying whether a will is registered and with whom. A handwritten will kept at home will not appear there, so go through the papers too.

• Notarial will: no verification needed. The liquidator can act quickly.
• Holograph will or will made before witnesses: it must be verified (probated) by the court or a notary. Expect several weeks with the estate essentially frozen.

Without a will, the Civil Code determines the heirs. A spouse by marriage, civil union or parental union is one of them: with children, the spouse receives one third of the estate and the children two thirds. A common-law partner therefore inherits only if they were in a parental union with the deceased at the time of death, which as a rule means a common child born or adopted on or after June 30, 2025. Otherwise, they inherit nothing without a will.

The declaration of transmission: the step that unlocks the house

This notarial deed, published in the Land Register of Québec, identifies the heirs and each one’s share of the property. Without it, the property cannot be sold or mortgaged: the buyer’s notary needs a title that runs from the deceased to the people signing. If the will is holograph or made before witnesses, the declaration must state that it was verified. See also how the notary process works.

The three options, and their pitfalls

Sell. Estates often sell without the legal warranty of quality, since nobody knows the house’s history. The OACIQ considers an estate one of the situations where that exclusion is justified. It does tend to lower the price, though, and it does not protect a seller who knowingly hides a defect. See also the real cost of selling a house.

One heir buys out the others. You need a value everyone accepts, and financing: the heir buying out usually needs a mortgage in their own name. Transfer duties may also apply (see below).

Keep the house in undivided co-ownership (indivision). Day-to-day management is decided by majority, but selling, mortgaging or substantially changing the property requires unanimity. No one has to stay in indivision: any heir can, as a rule, ask for partition at any time, unless a written agreement postpones it (30 years at most, renewable). An heir who lives in the house alone owes the others an indemnity. Put in writing, with the notary, who pays what and how you get out.

Taxes: what actually applies

At death, a person is deemed to have sold their property at fair market value, and the gain goes on their final returns, federal and Quebec. A cottage or a rental property is often taxed: only one property per family unit can be designated as the principal residence for a given year. Since the heirs’ starting cost is the value at death, a quick sale at a similar price leaves little gain.

Before distributing anything, the liquidator requests a clearance certificate from Revenu Québec and another from the Canada Revenue Agency. Without them, the liquidator can be personally liable for unpaid taxes, up to the value of what was distributed.

The welcome tax. An inheritance is a transfer under the law on transfer duties, and the duties become payable when the declaration of transmission is registered. Children, grandchildren, parents and spouses are exempt, but the city may charge special duties in lieu, generally $200, which the law allows it to waive when the transfer results from a death. A brother, sister, nephew or friend pays the full duties, based on market value. The welcome tax calculator gives you the order of magnitude.

The Chambre des notaires gives this example: a mother leaves her house to her three children, and one buys out the other two. The first transfer is exempt; the second can trigger duties on the two thirds bought. How the deed is drafted, as a partition or a sale, can change the result: ask the notary before you sign.

The empty house: what keeps running

Insurance. Notify the insurer right away. Most policies reduce or suspend coverage after about 30 days with no occupant, unless you get a vacancy permit or endorsement. Get their conditions in writing: minimum heat, regular visits, water shut off.

Taxes and bills. Municipal and school taxes, the mortgage and electricity keep running, and property taxes are priority debts of the estate.

Do not empty the house too fast. An heir who mixes estate property with their own before the inventory can become liable for debts beyond what they inherit. Family keepsakes can be shared if everyone agrees.

Getting a value: broker or chartered appraiser?

There are two needs: the value at the date of death, for tax, and a realistic selling price today. The municipal evaluation answers neither.

A broker’s comparative market analysis is built on comparable sales in the area. It helps you choose between selling and keeping, then set a price. The home value estimator gives you a first starting point.

A chartered appraiser (évaluateur agréé) produces a formal report, which can target the exact date of death. It is the right tool when the value has to stand up to the tax authorities, in a buyout, or when the heirs disagree. Revenu Québec in fact lists an appraiser’s report among the documents supporting a gain reported at death.

The first 30 days

The law does not rush you to sell. Heirs have six months to accept or refuse the estate, and heating, insuring or fixing a leak does not count as acceptance.

1. Get the act of death from the Directeur de l’état civil.
2. Start the will search.
3. Confirm who the liquidator is.
4. Call the insurer and secure the house: keys, heat, mail.
5. Gather the titles, tax bills and mortgage statement.
6. Get a ballpark value as of the date of death.
7. Do not sell or sign anything before seeing the notary.

Inheriting a property in Laval, Montreal, the North Shore or the South Shore? Write to me: I will prepare a comparative market analysis, as of the date of death and as of today, and we will go over the options together.

Georges Matar

Residential Real Estate Broker · RE/MAX DU CARTIER INC.

Contact Georges