Déclaration d'hérédité — Québec

A Quebec Declaration of Heirship (Déclaration d'hérédité or Attestation d'hérédité) is a sworn legal document that formally identifies the heirs of a deceased person and establishes their legal right to the estate. Governed primarily by articles 613 to 616 and 653 to 702 of the Civil Code of Quebec (C.c.Q.), this declaration is a foundational document in the settlement of any Quebec succession, whether the deceased died with or without a will. Under art. 613 CCQ, succession opens at the time of death at the last domicile of the deceased. The declaration must accurately identify the deceased (the de cujus), including their date of death, last domicile, marital status, and matrimonial regime. It must also list all known heirs, their relationship to the deceased, their addresses, and their respective shares of the estate.

The Declaration of Heirship is particularly essential in cases of intestate succession, where the deceased died without leaving a valid will. In these cases, the heirs derive their rights exclusively from the legal devolution rules set out in articles 653 to 702 CCQ. Legal heirs are determined in order of priority: descendants (children, grandchildren) under art. 666, privileged ascendants and collaterals (parents, siblings) under arts. 671 to 676, and ordinary collaterals (uncles, aunts, cousins) under arts. 677 to 683. If no heirs are found, the succession escheats to the State of Quebec under art. 696 CCQ.

Even when a will exists, the Declaration of Heirship may be required by financial institutions, Revenu Québec, or the registrar of the Québec land register to confirm the identity and legal standing of the heirs. For non-notarial wills (holographic or before witnesses), the will must first be verified (homologated) under arts. 772 to 775 CCQ before the declaration can be finalized.

The document must be signed under oath by the heirs or the liquidator before a notary or commissioner of oaths. It typically includes a description of the known estate assets and debts, and formally designates the liquidateur de la succession — the Quebec equivalent of an executor — who will administer the estate under arts. 783 to 807 CCQ. The liquidator must prepare a full inventory, notify creditors, pay all debts and taxes, and distribute the remaining assets to the heirs.

A Declaration of Heirship is needed in Quebec in a wide range of succession-related situations. The most common use is when the deceased died intestate (without a valid will) and the heirs must prove their legal status to access bank accounts, transfer real property, redeem investments, or receive death benefits. Financial institutions — including major banks, credit unions (caisses populaires Desjardins), and investment dealers — routinely require a Declaration of Heirship before releasing funds to the heirs of a deceased account holder.

Revenu Québec and the Canada Revenue Agency (CRA) may also require this document as part of the deceased's final tax return and the clearance certificate process. The declaration helps tax authorities confirm who is responsible for filing the final return and who will receive the refund or be responsible for the outstanding balance. Real estate transfers following a death also typically require proof of heirship to update the Québec land register (registre foncier) with the new ownership information.

The Declaration of Heirship is also needed when the deceased held registered accounts (RRSP, RRIF, TFSA) with designated beneficiaries, as the financial institution may need to confirm the beneficiary's identity and relationship to the deceased. Similarly, life insurance claims may require supporting documents including proof of heirship.

Even in situations where a notarial will exists — which is already an authentic act under Quebec law — certain institutions may still request a Declaration of Heirship to comply with their internal compliance requirements. In cases where the will is holographic or before witnesses, verification (homologation) by a notary or the Superior Court must occur first, and a complementary Declaration of Heirship may then be required.

Finally, the declaration is useful when the estate involves assets in multiple provinces or jurisdictions, as it provides a standardized sworn statement that can accompany applications to foreign courts or financial institutions dealing with out-of-province assets.

A properly prepared Quebec Declaration of Heirship must contain several essential elements to be legally effective and accepted by financial institutions and government authorities. First, full identification of the deceased (de cujus) is required, including the legal name, date and place of birth, date and place of death, last domicile, marital status at the time of death, and social insurance number. The last domicile is particularly important because it determines the place where succession opens under art. 613 CCQ.

Second, information about the matrimonial or civil union regime is required if the deceased was married or in a civil union, because the regime must be liquidated before the succession assets can be distributed. The document should identify the applicable regime (society of acquests, separation as to property, community of property) and name the surviving spouse or civil union partner.

Third, information about any will left by the deceased must be included, specifying whether the succession is testamentary or intestate. If a will exists, the declaration should state the type of will (notarial, holographic, before witnesses), its date, and whether it has been verified (homologated). If no will exists, the declaration must reference the applicable legal devolution rules under arts. 653 to 702 CCQ.

Fourth, a complete list of all known heirs with their full names, relationship to the deceased, current addresses, and respective shares of the estate is mandatory. The declaration must affirm that no other heirs have been omitted to the declarants' knowledge.

Fifth, the declaration must identify the liquidateur de la succession by name, relationship to the deceased, and address, along with a summary of their duties under arts. 783 to 807 CCQ.

Sixth, a description of the known estate assets and debts should be included, with a note that a full inventory will be prepared by the liquidator under art. 794 CCQ.

Seventh, the sworn declaration itself must be signed by the declarants under oath before a qualified person (notary, commissioner of oaths), with the place and date of declaration. The declaration must include an affirmation that all information is accurate, that all heirs have been identified, and that the declarants are aware of the legal consequences of making a false declaration.