How to Do Account Rendering for a Protection Mandate After the Death of the Protected Person in Quebec
In Québec, a protection mandate (formerly known as a mandate in case of incapacity) ends upon the death of the protected person. However, the mandatary (the person designated in the mandate) remains responsible for rendering a final account of their administration to the heirs or liquidator of the estate. This process ensures transparency and allows the estate to be settled properly. The following steps outline how to perform this account rendering in compliance with Québec civil law.
Steps
- Confirm the Death of the Protected Person
Obtain an official death certificate or act of death from the Directeur de l’état civil. This document marks the end of your authority under the mandate. - Notify Relevant Parties
Inform the Public Curator of Quebec, financial institutions, and other stakeholders that the protected person has passed away and that your mandate has ended. - Collect All Financial and Administrative Documents
Gather bank statements, investment records, income tax returns, invoices, receipts, contracts, and any other relevant records covering your administration period. - Prepare a Statement of Assets and Liabilities
List all assets and debts of the protected person at the date of death, including bank balances, real estate, personal property, and outstanding obligations. - Prepare a Statement of Income and Expenses
Detail all income received and expenses paid during the period of your administration under the mandate. - Attach Supporting Documentation
Include copies of receipts, invoices, contracts, and other proofs to support each transaction recorded. - Calculate the Final Balance
Determine the net position at the end of your administration, showing any sums owed to or by the estate. - Submit the Account Rendering to the Liquidator
Provide the full report, with supporting documents, to the liquidator of the estate. - Seek Approval and Discharge
Ask the liquidator to approve the accounts and grant you a discharge in writing, formally ending your responsibilities as mandatary. - Retain Copies for Your Records
Keep a full copy of the rendered account and supporting documentation in case of future disputes or verification by the Public Curator.
Rendering accounts after the death of a protected person is a legal obligation in Québec that protects both the estate and the mandatary. By following these steps carefully, you demonstrate transparency, facilitate estate settlement, and protect yourself from potential liability.
This text is provided for legal information purposes only. If you have a specific question regarding your personal situation, please contact a lawyer.
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