WHAT TO DO IN THE EVENT OF DEATH - 2021 EDITION - Gouvernement du Québec

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WHAT TO DO IN THE EVENT OF DEATH - 2021 EDITION - Gouvernement du Québec
WHAT TO DO
IN THE EVENT
OF DEATH
2021 EDITION
WHAT TO DO IN THE EVENT OF DEATH - 2021 EDITION - Gouvernement du Québec
Trust the guidance of
professionals

                                    Dignity
                                    Respect
                            Professionalism

    When you lose a loved one, trust the guidance
      of funeral professionals who are members of
   the Corporation des thanatologues du Québec.

        domainefuneraire.com
WHAT TO DO IN THE EVENT OF DEATH - 2021 EDITION - Gouvernement du Québec
WHAT TO DO
IN THE EVENT
OF DEATH
2021 EDITION
This is a Gouvernement du Québec publication.

Web and PDF versions of this guide are available at Québec.ca/death.
A print version is available at all Services Québec offices, or can be ordered
by calling a Services Québec information officer:

Telephone
Québec region: 418-644-4545
Montréal region: 514-644-4545
Elsewhere in Québec: 1-877-644-4545
Teletypewriter (TTY): 1-800-361-9596
Monday to Friday, 8:00 a.m. to 6:00 p.m.

The print version is also available for sale from Les Publications du Québec.
To order (three or more copies), call 1-800-463-2100 or go to
publicationsduquebec.gouv.qc.ca.

The information in this guide was verified in July 2020, but the programs
and services mentioned are subject to change at any time.

The information provided in this publication has no legal value.

Any reproduction for commercial purposes is prohibited without prior permission
from the Ministère du Travail, de l’Emploi et de la Solidarité sociale. For more
information about management of Gouvernement du Québec copyrights,
visit droitauteur.gouv.qc.ca.

ISBN 978-2-550-87917-6 (Print)
ISBN 978-2-550-87918-3 (PDF)

Legal deposit – Bibliothèque et Archives nationales du Québec, 2021
Legal deposit – Library and Archives Canada, 2021

© Gouvernement du Québec, 2021

All rights reserved for all countries.

Translated from the original French.
FOREWORD

The death of a loved one is a trying experience and there are a number of steps that
need to be taken. What has to be done first? Are you entitled to survivors’ benefits?
What are the responsibilities of the liquidator of a succession?

You can find the answers to those questions in this guide, which provides information
on what to do when someone dies. The information is presented in the following order:

y First steps that need to be taken
y Steps relating to financial assistance for survivors
y Steps relating to liquidation of the succession
The guide also indicates how to contact government departments and bodies in order
to apply for pensions, survivors’ benefits and indemnities. At the end of the guide, you
will find a checklist of what to do when someone dies as well as a list of definitions.

Although the guide provides legal information, it does not cover exceptions and does
not replace wise counsel from a notary or lawyer.

We invite you to visit Québec.ca/death to view the Web version or download the
PDF version of the guide.

Services Québec information officers can answer any questions about all Gouvernement
du Québec programs and services or help you find the information you are looking
for. See the section “Need Help?” on page 65.

We wish to thank our colleagues at the government departments and bodies who
helped update this guide.

                                                                                      III
TABLE OF CONTENTS

FOREWORD  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . III
PREPARING FOR DEATH  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1
Prearranged funeral services and sepultures  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1
      New rules regarding prearranged funeral services contracts .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  2
Advance medical directives  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2
Organ and tissue donation .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  3
Whole body donation to science .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4
Power of attorney, mandates, etc.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5
Wills  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5
      Conditions for making a will .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  5
      Types of wills  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6
             Notarial will .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  6
             Will made in the presence of witnesses  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  7
             Holograph will .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  7
             “Surviving spouse” clause in a marriage or civil union contract  .  .  .  .  .  .  .  .  .  .  .  .  8
Tutor to a minor .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  8

FIRST STEPS WHEN SOMEONE DIES .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .9
Declaration of death  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  9
Simplified forwarding of information relative to the death .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 9
Health insurance card and prescription drug insurance .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 10
Leave of absence granted for a death or funeral .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 11
      Leaves in special circumstances  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  11
Official proof of death .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  12
      Death certificate  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  12
      Copy of an act  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 12

IV
How to apply for a death certificate or a copy of an act of death .  .  .  .  .  .  .  .  .  .  .  .  .  12
      Online .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  12
      By mail  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 13
      In person  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  13
            At a service counter .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  13
            DEClic!​ Comptoir  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  13
      Processing time .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  13
Prearranged funeral services and prepurchased sepulture contracts  .  .  .  .  .  .  .  .  .  .  13
Payment of funeral expenses  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 14
      Death benefit  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  14
            Admissible funeral expenses .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  14
            Prearranged funeral services .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  14
      Special benefit for funeral expenses  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  15
Special situations related to death .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  16
      Death that occurred outside Québec .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  16
            Insertion of an act of death made outside Québec
            in the Québec register of civil status  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  16
      Deaths requiring the involvement of a coroner  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 17
            Unclaimed bodies .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  17
      Missing person  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  18

STEPS BEFORE SETTLING THE SUCCESSION .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 19
Appointment of the liquidator  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 19
Will search  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 19
      Request for a will search at the Barreau du Québec .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  20
      Request for a will search at the Chambre des notaires  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  21
Probate of a will .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  22
Succession in the absence of a will .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  22

FINANCIAL ASSISTANCEGRANTED TO SURVIVORS  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 23
Life insurance  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  23
      Search for a life insurance policy  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  23
Survivors’ benefits granted by Retraite Québec .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  24
      Benefits payable under the Québec Pension Plan .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  24
            Death benefit  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 24
            Surviving spouse’s pension .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  26
            Orphan’s pension  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  27
            Applying for benefits under the Québec Pension Plan  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 27

                                                                                                                                                                   V
Benefits paid under pension plans  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 27
            Locked-in retirement accounts or life income funds  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  27
            Pensions from a foreign country .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  28
            Supplemental pension plans (pension funds)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 28
            Public-sector pension plans administered by Retraite Québec  .  .  .  .  .  .  .  .  .  .  .  29
Other types of compensation in the event of death .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  32
      Compensation in the event of death due to a traffic accident .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 32
      Compensation in the event of death due to an employment injury  .  .  .  .  .  .  .  .  .  .  .  . 32
      Compensation in the event of death due to a crime
      or an act of good citizenship (IVAC) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  33
            Compensation in the event of death due to a crime  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  33
            Compensation in the event of death due to an act of good citizenship .  .  .  .  .  .  34
            Time limit for applying for compensation  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 34
      Compensation in the event of death due to a hunting or trapping accident  .  .  .  .  .  35

LIQUIDATION OF A SUCCESSION  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 36
Liquidator  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 36
      Obligations and responsibilities  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  36
      Remuneration and reimbursement of expenses  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 37
Main steps in liquidating a succession .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  37
Acceptance or refusal of a succession  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  38

STEPS BASED ON THE PERSON’S SITUATION PRIOR TO DEATH .  .  .  .  .  .  .  . 40
Access to medical records: cause of death .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 40
      Ascertaining the existence of a disease  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 40
      Information required to exercise certain rights .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  40
Children .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  41
      Family allowance .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  41
      Québec Parental Insurance Plan (QPIP) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  41
            Death of a child  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 41
            Death of a person whose application for benefits is being processed .  .  .  .  .  .  .  42
Students  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 42
      Third party (student’s father, mother, spouse or sponsor) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  42
Tenants and landlords .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  42
      Death of a tenant who was living alone  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 42
      Death of a tenant who was living with another person who did not sign the lease .  .  43
      Death of a tenant who was residing in a seniors’ residence or CHSLD  .  .  .  .  .  .  .  .  .  43
      Death of a landlord  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 43

VI
Mandatary, tutor or curator to an incapacitated person  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 44
Person receiving support payments  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  44
Person who is married or in a civil union or a de facto union  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 45
      Family patrimony .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  45
      Compensatory allowance .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 46
      Matrimonial regime or civil union regime .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  46
            Copy of the marriage or civil union contract .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  46
      Recognition of de facto spouses .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  46
Person under protective supervision  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 47
Owner of a non-restricted firearm .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 47
Holder of a hunter’s certificate  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 47
Holder of a licence from the Régie du bâtiment .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  48
Holder of a driver’s licence or disabled parking permit  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  49
      Driver’s licence .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 49
      Disabled parking permit .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  49

REPORTING A DEATH TO GOVERNMENT DEPARTMENTS AND BODIES  .  . 50
Commission des normes, de l’équité, de la santé et de la sécurité du travail .  .  .  .  .  .  50
      Compensation for employment injuries  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  50
      Compensation further to a crime or an act of good citizenship (IVAC) .  .  .  .  .  .  .  .  .  50
Épargne Placements Québec  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 50
      Transfer of savings and retirement products offered
      by Épargne Placements Québec  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  50
Ministère du Travail, de l’Emploi et de la Solidarité sociale .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  51
      Social Assistance Program, Social Solidarity Program and Aim
      for Employment Program .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 51
      Québec Parental Insurance Plan  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  52
Retraite Québec .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  52
      Family allowance, Pension from a foreign country, Québec Pension Plan
      and Public-sector pension plans  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 52
Revenu Québec  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  53
      Shelter allowance  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 53
      Tax credit for childcare expenses .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  53
      Tax credit for home-support services for seniors .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  53
      Solidarity tax credit .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 53
      Support payments .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  53
      Work premium and adapted work premium .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 54

                                                                                                                                                         VII
END OF LIQUIDATION OF A SUCCESSION
AND DISCHARGE OF THE LIQUIDATOR .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 55
Income tax returns and certificates authorizing distribution
of property of the succession .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 55
       Income tax returns of a deceased person  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  55
       Income tax return of the succession .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  56
       Certificate authorizing the distribution of property .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  56
       Clearance certificate from the Canada Revenue Agency .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  57
Final account of the succession and notice of closure of the liquidator’s account
in the register of personal and movable real rights (RDPRM) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 58
Distribution of property and transfer of ownership  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  58
       Transfer of the right of ownership on an immovable  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  58
       Transfer of vehicle ownership .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  59
Unclaimed property and successions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 60
CHECKLIST: WHAT TO DO WHEN SOMEONE DIES  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  61
NEED HELP?  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 65
QUÉBEC.CA .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  65
CANADA.CA .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 65
DEFINITIONS  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  66

VIII
PREPARING
FOR DEATH

Prearranged funeral                         Sellers of prearranged funeral services
                                            contracts and prepurchased sepulture
services and sepultures                     contracts must abide by certain rules,
                                            including
To save loved ones from difficult
decisions and reduce the expenses
associated with death, you can enter into
                                            y abstaining from soliciting business by
                                              telephone or in hospitals, seniors’
a prearranged funeral services contract       residences, reception centres and
or a prepurchased sepulture contract          similar institutions, unless an individual
while you are alive, in consideration of      personally requests such solicitation
partial or total payment.
                                            y abstaining from soliciting any person
A portion of the amount that you pay for      who is ill, or the person’s family or
the purchase of the contract is kept in a     relatives, or a person who is bereaved
trust account. Amounts are protected and
can be recovered should an establishment
                                            y placing at the disposal of the public, at
                                              all times and in each of their
close or a seller go bankrupt before the      establishments, a list of the current
services are rendered.                        prices of all the goods and services
                                              offered by the seller
A prearranged funeral services contract
covers all of the goods and services        In addition, only holders of a funeral
provided in connection with a death,        services business licence issued by the
such as embalming, viewing of the body,     Minister of Health and Social Services
cremation, burial, transportation, coffin   are authorized to negotiate or make
or urn and the ceremony. A prepurchased     prearranged funeral services contracts.
sepulture contract covers the purchase of
a lot, plot, compartment or other space     The seller must give you a copy of each
in a cemetery, columbarium, mausoleum       contract after it is signed. In accordance
or any other place used for the same        with the Act respecting arrangements for
purposes. Maintenance services for such     funeral services and sepultures, the seller
space are also included. Prearranged        must also transmit a copy of each contract
funeral services and sepultures must be     to a third person of your choosing within
the subject of two separate contracts       10 days after the contract is signed.
made in writing.                            This will ensure that at least one person
                                            close to you is aware of the arrangements
                                            you have made. If you do not wish a

                                                                                      1
third person to receive a copy, that wish    Z Note
must be expressed in writing in the          The register of prearranged funeral
contract and attested by means of a          services contracts was established on
separate signature.                          January 18, 2021. As of that date, funeral
                                             services businesses and operators of
Lastly, the cancellation conditions
                                             a religious cemetery must consult the
of prearranged funeral services and
                                             register before entering into a contract
prepurchased sepulture contracts may
                                             while a person is alive or after their death.
vary, depending on the nature of the
contract and whether the contract was
made at the seller’s place of business or
elsewhere.
                                             Website
                                             opc.gouv.qc.ca
NEW RULES REGARDING
PREARRANGED FUNERAL
SERVICES CONTRACTS
When a loved one dies, an important
question is whether the person made          Advance medical directives
funeral arrangements while they were
                                             Advance medical directives allow you
alive. The answer to that question may
                                             to consent in advance to appropriate
be found in the register of prearranged
                                             medical care in the event that you are
funeral services contracts. Funeral
                                             unable to do so when the time comes.
services businesses and operators of
a religious cemetery are authorized          Your decisions can be registered in the
to consult the register.                     advance medical directives register
                                             administered by the Régie de l’assurance
The register serves to verify whether
                                             maladie du Québec, or in your medical
other contracts have already been
                                             record. You can also express your
entered into concerning the person for
                                             directives to your loved ones or your
whom the goods or funeral services are
                                             notary.
intended. This information ensures that
the deceased’s last wishes is respected      To notify the Régie of your advance
and saves the deceased’s loved ones          medical directives, download and print
expenses for arrangements that have          the Advance Medical Directives in Case of
already been made.                           Incapacity to Give Consent to Care form
                                             from the home page of the Régie’s
For more information on prearranged
                                             website (ramq.gouv.qc.ca), in the section
contracts or the register, visit the
                                             “What do you want to do? Issue my
section dedicated to consumers on
                                             directives in case of incapacity.” Complete
the website of the Office de la protection
                                             the form, sign it in the presence of
du consommateur.
                                             two witnesses aged 18 or over and then
                                             mail it to the Régie.

2
notice sent to you by the Régie de
For information on the procedure for           l’assurance maladie du Québec. You
giving advance medical directives,             can also download the form from the
contact Services Québec or visit the           home page of the Régie’s website
“Health” section of Québec.ca, under           (ramq.gouv.qc.ca), in the section
“Health system and services.”                  “What do you want to do? Make my
                                               consent to organ and tissue donation
Mail                                           official.”
Régie de l'assurance maladie du Québec
Case postale 16000                           y Sign the consent sticker included with
                                               the health insurance card renewal
Québec (Québec) G1K 9A2                        notice and affix it to the back of your
                                               card in the space provided at the
Website
                                               bottom.
Québec.ca/en/health/
health-system-and-services                   y When you make your will or a notarial
                                               act, ask your notary to register your
Telephone                                      consent or refusal with the Consent
Québec region: 418-644-4545                    Registry for Organ and Tissue Donations
Montréal region: 514-644-4545                  of the Chambre des notaires du Québec.
Elsewhere in Québec: 1-877-644-4545
Teletypewriter (TTY): 1-800-361-9596
Monday to Friday, 8:00 a.m. to 6:00 p.m.     For more information, contact any of
                                             the following organizations:

                                             SERVICES QUÉBEC
Organ and tissue donation                    Telephone
                                             Québec region: 418-644-4545
If you want to donate organs or tissue
                                             Montréal region: 514-644-4545
when you die, it is important to inform
                                             Elsewhere in Québec: 1-877-644-4545
your next of kin. Organ and tissue
                                             Teletypewriter (TTY): 1-800-361-9596
donation is a generous act that can save
                                             Monday to Friday, 8:00 a.m. to 6:00 p.m.
the lives of several people and help
others regain their health. Various          TRANSPLANT QUÉBEC
organizations work together to ensure        (ORGAN DONATION)
that authorized health professionals         Website
have access to the official list of people   transplantquebec.ca
entered in the registers of consent to
organ and tissue donation administered       Email
by the Régie de l’assurance maladie du       info@transplantquebec.ca
Québec and the Chambre des notaires
du Québec.                                   Telephone
                                             Anywhere in Québec: 1-855-373-1414
You can give your consent to organ and
tissue donation in any of the following
ways:

y If you have not already registered
  your consent in the Registre des
  consentements au don d’organes et
  de tissus, sign the Consent to Organ
  and Tissue Donation form included in
  the health insurance card renewal
                                                                                    3
HÉMA-QUÉBEC                               If you wish to donate your body to science,
(TISSUE DONATION)                         fill out a donor card, sign it and have
Website                                   two witnesses aged 18 or over countersign
hema-quebec.qc.ca                         it. Keep your donor card in your wallet
                                          with your ID cards (e.g. health insurance
Telephone                                 card, driver’s licence).
1-888-666-4362
                                          If a person who has donated their body
                                          to science dies, you must inform the
RÉGIE DE L’ASSURANCE MALADIE              hospital personnel. They will determine
DU QUÉBEC                                 whether the body meets the acceptance
Website                                   criteria set by the educational institutions.
ramq.gouv.qc.ca                           For example, the body must not have
                                          undergone an autopsy.
Telephone
Québec region: 418-646-4636               The educational institution can keep the
Montréal region: 514-864-3411             donor’s body for a period ranging from
Elsewhere in Québec: 1-800-561-9749       a few months to four years. Afterwards,
                                          the body or the ashes are buried in a
                                          private cemetery plot at the educational
CHAMBRE DES NOTAIRES                      institution’s expense. If the donor’s next
Mail                                      of kin want to recover the donor’s ashes
Bureau 101                                once the study period is completed,
2045, rue Stanley                         they must reach an agreement with
Montréal (Québec) H3A 2V4                 the educational institution in the days
                                          following the death and may have to
Website
                                          pay the expenses. Several institutions
cnq.org
                                          organize an annual memorial service,
Telephone                                 in which donors’ next of kin are invited
Montréal region: 514-879-1793             to take part.
Elsewhere in Québec: 1-800-263-1793
                                          For more information on donating
                                          your body to science, in particular the
Whole body donation                       acceptance criteria, contact Services
                                          Québec or visit the “Health” section
to science                                of Québec.ca.

Under certain conditions, a person        Website
can decide to donate their body to an     Québec.ca
educational institution so that when
they die, it may be used for education    Telephone
or research. In Québec, six educational   Québec region: 418-644-4545
institutions are authorized to receive    Montréal region: 514-644-4545
bodies for education or research:         Elsewhere in Québec: 1-877-644-4545
Université Laval, McGill University,      Teletypewriter (TTY): 1-800-361-9596
Université de Sherbrooke, Université      Monday to Friday, 8:00 a.m. to 6:00 p.m.
du Québec à Trois-Rivières, Collège de
Rosemont and Université de Montréal.

4
Power of attorney,                             Before you make your will, it is a good idea
                                               to make a written inventory of
mandates, etc.
All mandates, whether it be a protection
                                               y your property (house, cottage, savings
                                                 bonds, etc.)
mandate (formerly known as a “mandate
in case of incapacity”) or any other type of   y your debts (mortgages, loans or other
mandate, ends on the death of the person         debts)
concerned. Curatorship or tutorship also       If the inventory is complete, up-to-date
ends on a person’s death. Consequently,        and dated, it will be helpful in settling
if a person for whom you have power of         your succession.
attorney dies, you may no longer use that
power of attorney for banking or other         You should consult a financial advisor if
purposes.
                                               y you own property of a certain value,
                                                 such as a house or company
Wills                                          y you believe the transfer of certain
                                                 property might have a fiscal impact,
CONDITIONS FOR MAKING A WILL                     such as income tax payable further to
A person must be at least 18 years of age        the transfer of a registered retirement
and of sound mind to make a will. That           savings plan (RRSP)
means that a person under curatorship          You can also consult a notary if you think
cannot make a will. However, a person          the settlement of your succession will
under 18 years of age can make a will          be complicated because of, for example,
to bequeath property of little value.
The court can determine the validity           y the significant value of the property
of wills made by persons under tutorship.        bequeathed or certain property
A person’s ability to express their last         bequeathed as a legacy by particular
wishes is assessed at the time the will          title, such as works of art
is made. The person must be free from          y your desire to protect young children
any pressure, threat or constraint.              or a person suffering from an illness
Furthermore, if a person requires                or who has a disability
assistance from an advisor, it does not
alter the person’s ability to make a will.     y any other reason that may cause your
                                                 loved ones concern
In Québec, individuals are responsible         You may include your last wishes in your
for making their own will. A couple,           will. In other words, you can specify
for instance, may not make a joint will.
However, a “surviving spouse” clause in a      y how your body is to be disposed of
marriage or civil union contract has much        after your death (whether you want
the same effect as a notarial will.              to be buried or cremated)
                                               y your funeral arrangements

                                                                                         5
However, since your will is normally read       You can amend your will, or replace
after your funeral, you should also record      it entirely, as often as you want. For
your last wishes in a document that your        example, you may wish to amend your
loved ones can read immediately after           will following a divorce. Only your most
your death. You can also discuss your           recent will will be implemented after it
last wishes with your loved ones.               has been deemed valid. You can also add
                                                or make changes to clauses in your will in
A will is an official document that enables     a separate document of a testamentary
you to choose your heirs and the way in         nature. This is called a codicil.
which your property will be partitioned
among them when you die. If you do              Unless your will was drawn up by a
not have a will, your property will be          notary, it will have to be probated after
partitioned among your legal heirs,             your death. This formality must be
usually your spouse (the person with            carried out by a notary or the court and
whom you are married or in a civil union,       the succession is responsible for paying
but not a de facto spouse), your children       the related fees. For the procedure,
and your close relatives. In the absence of     see “Probate of a will” in the “Steps
a will, your legal heirs and the partitioning   Before Settling the Succession” section
of your property will be determined in          of this guide.
accordance with the Civil Code of Québec.
                                                NOTARIAL WILL
You can also indicate in your will the
                                                A notarial will is drawn up by a notary
name(s) of the liquidator(s) of your
                                                and is made in the presence of a witness
succession and the mode of replacement
                                                provided by the notary. A second witness
if the liquidator is unable to assume
                                                is required in some cases (for example, if
the office. In addition, you can provide
                                                the testator is blind).
for remuneration of the liquidator as
well as reimbursement of reasonable             The will must be drawn up in French or
expenses incurred for fulfilling the office     in English, of your choosing, and must
of liquidator.                                  indicate the date and place where it was
                                                made. Once the will has been prepared,
In preparing for death, you can designate
                                                it is read to you by the notary so that
a person to be the tutor to your child if
                                                you are sure it reflects your wishes.
the child is under 18 years of age. For more
                                                If you wish, it may be read in the presence
information, see “Tutor to a minor” in this
                                                of the witness. Once the will has been
section.
                                                read, it must be signed by you, the notary
                                                and the witness, in each other’s presence.
TYPES OF WILLS                                  When you choose to make a notarial
You are not required to have a will, but
                                                will, you receive advice from a legal
it is recommended that you do. You can
                                                professional, who can help you avoid
choose between three types of wills: a
                                                errors that could create difficulties for
notarial will, a holograph will or a will
                                                your heirs.
made in the presence of witnesses.
Audio or video recordings of wills have
no legal value.

6
It is also difficult to challenge a notarial     In all cases, you must declare, in the
will because the notary                          presence of two witnesses aged 18 or
                                                 over, that the document is your will,
y checks your identity and consent               and you must then sign it. After you
y makes sure the will is valid and meets         have signed the will, the witnesses must
  the conditions imposed by law                  also sign and initial it in your presence.
In addition, the notary will keep the            You do not need to disclose the contents
original of the will, so there is no risk that   of your will to the witnesses.
you will lose it and your heirs will be sure
                                                 A will prepared and drafted by a lawyer is
of finding it when you die.
                                                 deemed to be a will made in the presence
Lastly, when you die, a notarial will takes      of witnesses. Therefore, even if the lawyer
effect immediately and does not have to be       has entered it in the registers of wills
probated, thereby saving your heirs costs        and mandates of the Barreau du Québec,
and time.                                        it has to be probated by a notary or the
                                                 court after your death.
There is no legal obligation to read
a notarial will to the heirs after the           HOLOGRAPH WILL
testator’s death. However, doing so has          A holograph will is the simplest form
many advantages because the notary can           of will. It costs nothing and may contain
answer the heirs’ questions and explain          only a few lines. In addition, no witnesses
the liquidator’s duties. That is why wills       are required. A holograph will is only valid
often contain a clause stipulating that          if you write it by hand and sign it yourself.
they must be read out loud.                      You cannot use a typewriter, computer
                                                 or pre-existing form.
WILL MADE IN THE PRESENCE
OF WITNESSES                                     It is preferable to date a holograph will.
A will made in the presence of witnesses         That way, if you have made several wills,
is a document that you can draw up               it will be easier to determine which is the
yourself. You can write it by hand or use        most recent. If you make a holograph will,
a typewriter or computer. You can also           make sure that someone you trust knows
have someone else prepare your will              where you keep it. You can also leave it
for you, but that person cannot be one           in the care of a notary or lawyer, who will
of your witnesses. If the will is prepared by    register it in the registers of testamentary
someone else, or by you on a typewriter          dispositions and mandates of the
or computer, you and your witnesses              Chambre des notaires or in the registers
must sign or initial every page.                 of wills and mandates of the Barreau
                                                 du Québec. After your death, your
                                                 holograph will will have to be probated
                                                 by a notary or by the court.

                                                 When you die, your heirs will need to
                                                 have your will probated by a notary or by
                                                 the court, unless the will was deposited
                                                 with a notary.

                                                                                            7
“SURVIVING SPOUSE” CLAUSE                     There are three ways to designate a
IN A MARRIAGE OR CIVIL UNION                  tutor: by naming the person in your will,
CONTRACT                                      by naming the person in your protection
Some marriage or civil union contracts        mandate or by filling out the Declaration
contain provisions that are applicable        of Dative Tutorship form, available on
in the event of death. A clause can provide   the website of the Curateur public du
for the transfer of specific property or      Québec.
all of the property of a person to the
                                              The father or mother of a child under
person’s spouse on death. For example,
                                              18 years of age may designate an
a “surviving spouse” clause, as it is
                                              extended family member to whom
commonly called, stipulates that the
                                              may be delegated or with whom may
surviving spouse inherits the entirety of
                                              be shared the offices of legal tutor and
the property of the spouse that has died.
                                              person having parental authority where
                                              it is impossible for one or both of the
For more information, contact a notary,       parents to fully assume those offices.
a lawyer or the Ministère de la Justice.      Such person is called a suppletive tutor.

Website                                       As a rule, a tutor to a minor is responsible
justice.gouv.qc.ca                            for assuming parental authority for
                                              the child, that is, ensuring the child’s
Telephone                                     protection, seeing to the child’s education
Québec region: 418-643-5140
                                              and well-being, administering the child’s
Elsewhere in Québec: 1-866-536-5140
                                              patrimony and exercising the child’s civil
                                              rights until the child turns 18.

Tutor to a minor                              For more information, contact the
If you are the parent of a child under        Curateur public du Québec.
18 years of age, you are automatically
                                              Mail or in person
the child’s legal tutor. As a preventive
                                              600, boulevard René-Lévesque Ouest
measure, you may designate a person
                                              Montréal (Québec) H3B 4W9
who will become the tutor to your minor
child in the following situations:            Website
                                              curateur.gouv.qc.ca
y You and the child’s other parent die at
    the same time.                            Email
y The other parent is unable to assume        curateur.gouv.qc.ca/nousjoindre
    the child’s tutorship upon your death.
                                              Telephone
y The other parent is already deceased        Montréal region: 514-873-4074
    when you die.                             Elsewhere in Québec (toll free):
                                              1-844-LECURATEUR (532-8728)

8
FIRST STEPS WHEN
SOMEONE DIES

Declaration of death                            Simplified forwarding
Every death that occurs in Québec must          of information relative
be declared to the Directeur de l’état civil.
The registrar of civil status draws up an       to the death
act of death and enters the death in the        When helping you complete the
Québec register of civil status.                Declaration of Death f o r m , th e
                                                representative of the funeral services
The registrar draws up the act of death         business will recommend that you fill
using                                           out the form entitled Application for
                                                the Simplified Forwarding of Information
y the Attestation of Death form, which is       Relative to the Death.
  normally completed by the physician
  who attests the death                         This form allows the Directeur de l'état
y the Declaration of Death form, which is       civil to notify several government
  completed by the declarant of the             departments and bodies of a person’s
  death (for example, the spouse or a           death in one step. That way, you will not
  close relative of the deceased) and the       have to provide those departments and
  funeral services business, if there is one    bodies with a death certificate as proof
                                                of death.
Using an online service, the funeral
services business can then                      The Directeur de l’état civil automatically
                                                notifies the following government
y send  the Declaration of Death and
                                                departments and bodies of deaths that
  Application for the Simplified Forwarding
                                                occur in Québec:
  of Information Relative to the Death
  forms to the Directeur de l’état civil
                                                y Régie de l'assurance maladie du Québec
y apply for a death certificate or a copy       y Retraite Québec – Québec Pension Plan,
  of an act of death on behalf of the             family allowance and public-sector
  deceased’s family as well as track              pension plans (RREGOP, PPMP, etc.)
  the application on the family’s behalf
                                                y Ministère du Travail, de l'Emploi et de
                                                  la Solidarité sociale – Social Assistance
                                                  Program and Social Solidarity Program

                                                                                         9
y Canada Revenue Agency                       Health insurance card and
y Service Canada – Updating of the Social     prescription drug insurance
  Insurance Register (social insurance
  number)                                     You can give the deceased’s health
In addition to the above-mentioned            insurance card to the representative
departments, the following departments        of the funeral services business. Don’t
and bodies can also be notified of            forget to write down the card number,
deaths if an Application for the Simplified   though, as you may need it for other steps.
Forwarding of Information Relative to         The funeral services business will return
the Death form is completed:                  the health insurance card to the Régie de
                                              l’assurance maladie du Québec, which will
y Commission des normes, de l'équité,         cancel the card as well as the deceased’s
  de la santé et de la sécurité du travail    registration with the Public Prescription
  (CNESST)                                    Drug Insurance Plan, if applicable.
y Sûreté  du Québec – Bureau du               If you had prescription drug insurance
  contrôleur des armes à feu                  coverage under the deceased’s private
y Curateur public du Québec                   plan, you may no longer be covered.
                                              Due to the change of circumstances, you
y Ministère de la Santé et des Services       may be eligible for the Public Prescription
  sociaux – Direction des affaires
  autochtones                                 Drug Insurance Plan. To check whether
                                              you need to be covered by a private plan
y Ministère de la Sécurité publique –         or the public plan, as well as the steps you
  Service d’immatriculation des armes
  à feu du Québec                             need to take, answer the questionnaire
                                              on the home page of the Régie’s website
y Ministère du Travail, de l’Emploi et de     (ramq.gouv.qc.ca), in the section “What
  la Solidarité sociale – Québec Parental
  Insurance Plan                              do you want to do? Register with the
                                              Public Prescription Drug Insurance Plan
y Régie du bâtiment du Québec                 or deregister.”
y Indigenous Services Canada
y Service d’immatriculation des armes Z Note
  à feu
y Société de l'assurance automobile Ifwas
                                       the deceased’s health insurance card
                                          not given to the funeral services
  du Québec
                                              business, it must be returned to the Régie
y Crown-Indigenous     Relations and
                                              within three months after the death,
  Northern Affairs Canada
                                              at the following address:
                                              Régie de l’assurance maladie du Québec
                                              Case postale 6600
                                              Québec (Québec) G1K 7T3

                                              Website
                                              ramq.gouv.qc.ca
                                              Telephone
                                              Québec region: 418-646-4636
                                              Montréal region: 514-864-3411
                                              Elsewhere in Québec: 1-800-561-9749

10
Leave of absence granted                      LEAVES IN SPECIAL
                                              CIRCUMSTANCES
for a death or funeral                        If you are an employee, you may be absent
If an employee dies, you may have to          from work, without pay, for a period of
notify the employer. In doing so, initial     not more than 104 weeks
contact will be made with those in charge
of procedures related to the employee’s       y if your minor child (under 18) dies,
life insurance or death benefits.               regardless of the circumstances of
                                                the death
If you are an employee and a loved one        y if your minor child has disappeared or
dies, you may be entitled to a leave of         if your spouse, father, mother or child
absence for the death or funeral. You           aged 18 or over commits suicide
must notify your employer of your             y if your spouse or child aged 18 or over
absence as soon as possible.                    dies during or as a direct result of a
                                                criminal offence
If your conditions of employment are
governed by the Act respecting labour         For information on the compensation
standards, you may be absent from work        that may be payable to you in the latter
for the amount of time stipulated therein,    case, see “Compensation in the event of
namely                                        death due to a crime or an act of good
                                              citizenship” on page 33.
y five days, including two with pay, for
  the death or funeral of your spouse,        If your employment conditions are
  your or your spouse’s child, your father,   governed by a collective agreement,
  mother, brother or sister                   the Canada Labour Code or a decree, the
                                              leave granted in the event of death may
y one day, without pay, for the death or      vary. As a rule, your union representative
  funeral of your son-in-law, daughter-
  in-law, one of your grandparents or         should be able to tell you what kind of
  grandchildren, or your spouse’s father,     leave applies in your situation.
  mother, brother or sister
Under the same circumstances, if you are      For more information, contact the
employed in the clothing industry, you        Commission des normes, de l’équité,
may be absent from work for                   de la santé et de la sécurité du travail.

y five days, including three consecutive      Website
  days with pay, for the death or funeral     cnesst.gouv.qc.ca
  of your spouse, your or your spouse’s
  child, your father, mother, brother or      Telephone
  sister                                      Anywhere in Québec: 1-844-838-0808
y one day, with pay, for the death or
  funeral of one of your grandparents
  or the father or mother of your spouse
y one day, without pay, for the death
  or funeral of your son-in-law or
  daughter- in - law, one of your
  grandchildren or your spouse’s brother
  or sister

                                                                                     11
Official proof of death                       DEATH CERTIFICATE
                                              A death certificate contains the main
A death certificate or a copy of an act       information appearing on the act of
of death confirms that the death has          death, namely, the deceased’s name
been entered in the Québec register           and sex, date of birth, date and place of
of civil status. The language in which        death, as well as the registration number
the documents are written is the same         and date of issue of the death certificate.
as that used to declare the death to the
Directeur de l’état civil and enter it in
the register. These documents are used to
                                              COPY OF AN ACT
                                              A copy of an act of civil status (birth,
settle successions and terminate access
                                              marriage, civil union or death) is a
to government programs. They also
                                              document issued by the Directeur de
determine the start date for the payment
                                              l’état civil that is an integral reproduction
of benefits, pensions, annuities and other
                                              of the information contained in the act
survivors’ benefits.
                                              of civil status from which the copy is made.
A death certificate or a copy of an act       It also mentions the registration number
of death may be requested once the            of the act as well as the date on which the
death has been entered in the Québec          copy of the act was issued. (Information
register of civil status. Only civil status   may be missing if the event occurred
documents issued by the Directeur             before 1994.)
de l’état civil are legally recognized as
proof of death and allow the liquidator
of the succession, among others, to           How to apply for a death
complete various formalities related          certificate or a copy of
to settling the succession.
                                              an act of death
Only individuals who are named in the         There are a number of ways to apply for a
act of death or who justify their interest    death certificate or copy of an act of death.
may request a death certificate or a          If the representative of the funeral services
copy of the act of death; for example,        business completes the Declaration of
the liquidator of the succession and the      Death form and sends it to the Directeur
following individuals:                        de l’état civil using the online service
                                              reserved for funeral services businesses,
y The father and mother of the deceased       the representative can also use the service
y The deceased’s children whose act of        to request a death certificate or a copy
  birth mentions the name of the
                                              of the act of death on your behalf.
  deceased
y The brothers and sisters of the deceased ONLINE
y The deceased’s spouse (by marriage You can apply for a death certificate or
  or civil union)                             copy of an act of death online using the
                                              DEClic! service on the Directeur de l’état
y The declarant (person who declared          civil website at etatcivil.gouv.qc.ca.
  the death)
                                              You must have a clicSÉQUR user ID to use
y The funeral director or the funeral         this online service.
  director’s authorized representative

12
BY MAIL                                           PROCESSING TIME
Complete the Application for a Certificate        In order for civil status documents to
or Copy of an Act – Death form, available         be issued, the death must first have
in dynamic PDF format on the Directeur            been entered in the Québec register
de l’état civil website. You can also obtain      of civil status. Once the application
a paper form at one of its service counters       for documents has been submitted, you
                                                  can expect to receive the documents in
or at a Services Québec office.
                                                  about 10 business days if you specify
                                                  normal processing or 3 business days
IN PERSON                                         if you specify accelerated processing.
AT A SERVICE COUNTER                              In the latter case, you will have to pay
Complete the Application for a Certificate        an additional fee.
or Copy of an Act – Death form and submit
                                                  Processing times may be longer in certain
it in person, along with your payment, at
                                                  cases; for example, if your application is
a Directeur de l’état civil service counter
                                                  incomplete or the death occurred recently
in Québec or Montréal, or at a Services           and is not yet entered in the Québec
Québec office that provides Directeur             register of civil status. In the latter case,
de l’état civil services.                         add the time needed to enter the death
                                                  in the register. If the information entered
DEClic!​COMPTOIR                                  in the Attestation of Death and Declaration
The DEClic! Comptoir service is available         of Death forms is complete and exact,
at Directeur de l’état civil service counters     add 30 - 40 business days to the
in Québec and Montréal as well as at              processing time.
Services Québec offices that provide              To check the processing status of an
Directeur de l’état civil services. If you        application for a death certificate or copy
need assistance, you can ask an attendant         of an act of death submitted using the
to help you complete the Application for a        DEClic! online service, you need to give
Certificate or Copy of an Act – Death form        your application number.
online.

Remember to take valid photo ID with you,         Prearranged funeral
as well as proof of your home address. To
find out the location of the nearest office,      services and prepurchased
call Services Québec, at 1-877-644-4545,          sepulture contracts
or visit the Directeur de l’état civil website,
                                                  An important step following the death
at etatcivil.gouv.qc.ca.
                                                  of a loved one consists in organizing
                                                  the funeral. First, though, you must
                                                  check to see whether the person made
                                                  funeral arrangements while they were
                                                  alive. An indication of the existence of
                                                  such arrangements will be entered in
                                                  the register of prearranged funeral
                                                  services contracts. For more information,
                                                  see “New rules regarding prearranged
                                                  funeral services contracts” on page 2.

                                                                                            13
Furthermore, legislative amendments           ADMISSIBLE FUNERAL EXPENSES
entered into force on May 6, 2020 to          The following funeral expenses are
ensure that purchasers of funeral services    admissible for the purposes of the death
and sepultures are better informed.           benefit:
Accordingly, sellers must make available
to the public an up-to-date list of the       y Transportation and embalming of the
price of each item of goods and each            deceased’s body
service that the seller offers. Contracts     y Coffin, funeral urn and niche
entered into after death must include all
of the information provided for by law.
                                              y Viewing of the body at the funeral
                                                home
For details on this type of contract, visit
opc.gouv.qc.ca.                               y Funeral service
                                              y Burial or cremation
                                              y The services of a      funeral services
Payment of funeral                              business
expenses                                      y Publication of death notices
The funeral services business will give       y Thank-you cards
you a receipt for the funeral expenses        y Cemetery plot, funeral monument
paid. Keep the receipt as proof of              and its inscription
payment. If the deceased made                 y Expenses incurred for telephone calls
sufficient contributions to the Québec          or telegrams to reach members of the
Pension Plan, you may be entitled to            deceased’s immediate family
a reimbursement of funeral expenses,
subject to the terms and conditions
                                              y Taxes charged on admissible expenses
of the plan administered by Retraite          PREARRANGED FUNERAL SERVICES
Québec. To find out how to contact            Retraite Québec does not reimburse
Retraite Québec, see the section              funeral expenses prepaid by the deceased
“Financial Assistance Granted to              under a prearranged funeral services
Survivors” on page 27.                        contract. However, a death benefit of
                                              $2,500 may be paid to the heirs or other
DEATH BENEFIT                                 eligible persons if they file an application.
The death benefit granted under the
Québec Pension Plan is a lump-sum             If admissible expenses not covered in
payment of a maximum amount of $2,500         the prearranged funeral services contract
and is taxable. It is paid on a priority      are incurred post-death, you might
basis to the person who paid the funeral      receive a reimbursement of up to $2,500.
expenses. After 60 days following the         If the amount reimbursed is less than
date of death, the death benefit can be       $2,500, the difference is granted to the
paid to the deceased’s heirs if they have     heirs if they file an application.
accepted the succession. The application
must be filed no later than five years
after the date of death. As the death
benefit is taxable, an income tax slip will
be issued in the succession’s name.

14
Example                                        The following documents must be
John entered into a prearranged funeral        enclosed with the application form:
services contract. When he dies, his
daughter Mary pays $1,500 in funeral           y Proof of death (Attestation of Death or
expenses not covered by the contract             Declaration of Death)
(funeral celebrant’s services, thank-you       y A document indicating the balance
cards, etc.). Retraite Québec gives priority     of the deceased’s bank account(s) on
to Mary for the payment of $1,500. After         the date of death
60 days, the balance will be paid to
the heirs. Retraite Québec will make out       y Proof of all the property owned by the
                                                 deceased person, and the person’s
a cheque for $1,000 to the succession.
                                                 debts, on the date of death
                                               y The receipt for funeral expenses you
SPECIAL BENEFIT                                  paid
FOR FUNERAL EXPENSES
If you paid the funeral expenses for
                                               y The  notice from Retraite Québec
                                                 informing you of its decision
a deceased person who did not have the
resources to pay those expenses, you           y The    funeral ser vices contrac t,
may be entitled to a non-taxable special         prearranged funeral services contract
benefit for funeral expenses of up to            or prepurchased sepulture contract,
$2,500 paid by the Ministère du Travail,         if applicable
de l'Emploi et de la Solidarité sociale.       y The life insurance policy or policies,
The deceased does not have to have               if applicable
been receiving benefits under the Social
                                               To complete the required form, go to
Assistance Program or Social Solidarity
                                               your local employment centre (CLE) or a
Program or to have been participating in
                                               Services Québec office. To find the office
the Aim for Employment Program.
                                               nearest you, click on “Contact Us” on the
You must first find out, within 60 days        Québec.ca home page.
following the death, if you are eligible for
the death benefit paid by Retraite Québec      For more information, contact Services
under the Québec Pension Plan. If you          Québec.
are not eligible, or if the amount payable
is less than $2,500, you can apply to          Website
the Ministère du Travail, de l'Emploi et       Québec.ca/death
de la Solidarité sociale for the special
benefit for funeral expenses.                  Telephone
                                               Québec region: 418-644-4545
The application must be filed within           Montréal region: 514-644-4545
90 days following the date on which            Elsewhere in Québec: 1-877-644-4545
                                               Teletypewriter (TTY): 1-800-361-9596
funeral services were provided or within
                                               Monday to Friday, 8:00 a.m. to 6:00 p.m.
90 days following the date of receipt of
a notice from Retraite Québec indicating
its refusal to pay the death benefit.

                                                                                      15
Special situations related                    If a loved one who was receiving benefits,
                                              annuities or a pension from Retraite
to death                                      Québec dies outside Québec, you must
                                              also call Retraite Québec to notify it
DEATH THAT OCCURRED                           of the date of death and provide proof
                                              of death.
OUTSIDE QUÉBEC
A funeral services business must be           Telephone
contacted to transport the body of a          Québec region: 418-643-5185
deceased person within Québec.                Montréal region: 514-873-2433
                                              Elsewhere in Québec: 1-800-463-5185
Authorization from a coroner is required
to transport out of Québec the body of a
person who died in Québec. A coroner’s        INSERTION OF AN ACT OF DEATH
authorization is also required to transport   MADE OUTSIDE QUÉBEC IN THE QUÉBEC
the body of a person who died abroad          REGISTER OF CIVIL STATUS
back into Québec if the death occurred        If a loved one who was a resident of
as a result of negligence or in obscure       Québec dies outside Québec, you can
or violent circumstances, if the identity     apply to have the act of death made
of the deceased person is unknown or if       outside Québec entered in the Québec
the probable causes of death could not be     register of civil status. This formality
established. You must contact a funeral       can facilitate settlement of the succession
services business, which will take care of    and is free of charge.
obtaining the necessary authorization
for you. If the body is in another country,   You must complete the Application for
you can also contact the Government of        Insertion of an Act of Civil Status Made
Canada office nearest to where the death      Outside Québec in the Québec Register
occurred.                                     of Civil Status form and send it to the
                                              Directeur de l’état civil, along with the
Some insurance companies offer a              original copy of the act, certificate or
repatriation service, that is, bring the      equivalent certified true document
body home from abroad, as well as             attesting to the death issued by the civil
an assistance hotline service. For any        status officer of the country or province
information about repatriation, contact       where the death occurred.
the deceased’s insurance company.
                                              If the documents provided are in a
If a loved one dies outside Québec,           language other than French or English,
you must report the death to the Régie        you must include an original French
de l’assurance maladie du Québec as soon      translation done or certified true by a
as possible.                                  member of the Ordre des traducteurs,
                                              terminologues et interprètes agréés
Telephone                                     du Québec.
Québec region: 418-646-4636
Montréal region: 514-864-3411
Elsewhere in Québec: 1-800-561-9749           For more information, contact the
                                              Directeur de l’état civil.
                                              Mail or in person
                                              2535, boulevard Laurier
                                              Québec (Québec) G1V 5C6

16
In person                                    evidence during public hearings.
2050, rue De Bleury                          Following the inquest, the coroner
Montréal (Québec) H3A 2J5                    submits a report containing his or her
Website                                      findings. If deemed warranted, the
etatcivil.gouv.qc.ca                         coroner may make recommendations
                                             to avoid similar deaths in the future.
Email                                        The coroner’s report is public and may
etatcivil@dec.gouv.qc.ca                     be consulted by anyone on request.
Telephone
Québec region: 418-644-4545                  UNCLAIMED BODIES
Montréal region: 514-644-4545                As a rule, where a death is reported to
Elsewhere in Québec: 1-877-644-4545          a coroner and the body is not claimed,
Teletypewriter (TTY): 1-800-361-9596         the coroner remains responsible for
                                             the body until it is returned to the
                                             deceased’s family.

DEATHS REQUIRING THE                         If no one comes forward, the police are
INVOLVEMENT OF A CORONER                     called upon to help locate the deceased’s
Coroners have jurisdiction in respect of     family. If no loved ones can be located,
any death that has occurred in Québec.       the body is considered “unclaimed.”
A coroner must be notified of a death that   The body is buried somewhere and the
meets any of the following criteria:         Bureau du coroner keeps a record in case
                                             someone eventually claims the body.
yA   person has died as a result of
  negligence or in obscure or violent        A list of people who have died and whose
  circumstances (accident, suicide,          bodies have not been claimed is available
  murder).                                   on the Bureau du coroner website, in
                                             the “Corps non réclamés” section, under
y The identity of the deceased cannot        the heading “Connaissez-vous ces
  be established.
                                             personnes?” (in French only)
y The cause of death is unknown.
y The death occurred in an establishment     For more information, contact the Bureau
  such as a rehabilitation centre, a         du coroner.
  penitentiary or a daycare centre.
                                             Mail or in person
A coroner who is notified of such death      Édifice Le Delta 2, bureau 390
may conduct an investigation, a private      2875, boulevard Laurier
process whereby the coroner seeks to         Québec (Québec) G1V 5B1
determine the identity of the deceased
person, the date and place of death,         Website
the probable causes of death and the         coroner.gouv.qc.ca
circumstances of death. During the           Email
investigation, the coroner is temporarily    clientele.coroner@coroner.gouv.qc.ca
responsible for the body of the deceased
                                             Telephone
and orders any scientific expertise          Anywhere in Québec: 1-888-CORONER
deemed necessary (autopsy, toxicological     (1-888-267-6637)
analyses, etc.). In some cases, the chief
coroner may order that a public inquest
be held. If so, the coroner gathers
                                                                                   17
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