Selling · Estate · 2026
The liquidator sells, the notary authorizes, the tax authorities release: three players, a precise order, and delays nobody tells the heirs about. Here are the seven steps, tax at death and what blocks most often.
An estate house is sold by the liquidator, named in the will or by the heirs, and only after the notary has executed the declaration of transmission (which requires the death certificate from the Directeur de l'état civil, the will searches and the inventory) and registered it at the Land Register: without it, no sale can be signed. At death, the deceased is deemed to have sold the house at fair market value; if it was their principal residence for every year of ownership, no tax is due, and the estate or heirs pay tax only on the increase in value between death and sale. A cottage, a plex or a rented house generate a taxable capital gain in the final return, unless rolled over to the surviving spouse. The liquidator can sell before obtaining the Revenu Québec certificate (authorizing distribution) and the CRA clearance certificate, but must not distribute the proceeds to the heirs before receiving them, or be personally liable; these certificates often take several weeks to several months. The usual costs apply (commission, discharge, certificate of location often outdated on a long-held house), and the transfer to heirs in the direct line is exempt from welcome tax, unlike the sale to a third party. Realistic timeline, death to deed: four to twelve months.
| Step | Who | Usual delay | Note |
|---|---|---|---|
| 1. Death certificate, will searches (Chambre des notaires and Barreau), appointment of the liquidator | Family, notary | 2 to 6 weeks | Without a will, the legal heirs appoint the liquidator by majority |
| 2. Inventory of assets and debts, closure notice published | Liquidator | 1 to 3 months | Mandatory unless all heirs waive it; protects against debts beyond the assets |
| 3. Notarial declaration of transmission, registered at the Land Register | Notary | 2 to 8 weeks | Prerequisite to any sale; the heirs or the estate become registered owners |
| 4. Appraisal, decision to sell, brokerage contract signed by the liquidator | Liquidator, broker | 1 to 2 weeks | The appraisal at the date of death also serves the final return |
| 5. Listing, offer, conditions, deed of sale | Broker, notary | 2 to 4 months | Sale "without legal warranty, at the buyer's risk" is common in estates when the liquidator does not know the building |
| 6. Final tax returns (federal and Quebec), certificate requests | Liquidator, accountant | Returns due by April 30 of the following year or 6 months after death; certificates in weeks to months | Certificate authorizing distribution (Revenu Québec) and clearance certificate (CRA) |
| 7. Accounting and distribution | Liquidator | After the certificates | Distributing earlier exposes the liquidator personally to unpaid taxes |
Deemed disposition at fair market value the day before death: the principal residence is exempt for the years it was one; the gain between death and sale is a capital gain of the estate, often small. Cottage, rental building, land: capital gain in the final return, unless transferred to the spouse (rollover at cost, tax deferred). No estate or inheritance tax in Quebec or Canada. The welcome tax is not due on the transfer to heirs in the direct line (children, grandchildren, parents) or to the spouse, but it is for a sibling or a niece who receives the building, and for the buyer at resale; see welcome tax in an estate (French).
One heir wants to keep the house and the others want to sell: the liquidator follows the will and the majority by shares, and the interested heir can buy out the others (see inherited house in co-ownership, French); a 1995 certificate of location to redo ($1,200 to $2,500, 4 to 8 weeks); an inventory not done that delays the declaration of transmission; a mortgage that keeps running with taxes and insurance (an empty house must be declared to the insurer, or coverage often lapses after 30 days); and early distribution of the proceeds before the certificates. The liquidator can be reimbursed by the estate for expenses and, if the will provides, be paid.
The liquidator alone, after the notarial declaration of transmission is registered; the heirs do not sign the sale unless they are themselves registered as owners.
Not to sell, yes to distribute the proceeds to the heirs; a liquidator who distributes earlier is personally liable for unpaid taxes.
Not on the deceased's principal residence; yes on the capital gain of a cottage or a plex in the final return, and on the increase in value between death and sale.
Four to twelve months from death to deed, depending on the inventory, the declaration of transmission and the market.
The numbers of the sale: the cost of selling, the mortgage penalty and the commission calculator.
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Also available in French: version française de ce guide.
Published September 7, 2026 by the Loaa & Manseur team, the number 1 team at RE/MAX Platine in 2024 and 2025, 6th RE/MAX team in Quebec, 15th in Canada and in the global top 50 according to the official RE/MAX ranking. Tell us about your project.
Équipe no 1 de RE/MAX Platine en 2024 et en 2025, 6e au Québec, 15e au Canada et dans le top 50 mondial au classement officiel RE/MAX. Réponse en moins de 24 heures, sept jours sur sept.