Administration reports

When you agree to act as tutor or curator to someone's property, you have to produce various reports about your administration.

Annual administration report

The administration report is important because it accounts for all the actions taken on behalf of the person under protection. And when you keep careful records, you are less likely to make mistakes or leave something out. Last but not least, it helps to ensure everyone remains on good terms!

Every year, you have to submit a report about your administration of the property.

The Curateur public allows about four months for production of the annual report. The report is then verified to ensure the tutor or curator is administering the patrimony properly.

Two types of form

At the end of the first year, the Curateur public sends you a detailed annual report form. The second year, depending on the protected person's financial situation, you may receive a simplified form.

If the patrimony exceeds $100,000, the Curateur public may ask for your administration report to be audited by a chartered accountant.

Annual Administration Reports are available in dynamic format on our Website. This means that they can be completed on-screen. You must then print them and mail them to the Curateur public. E-mailed forms are not accepted.

Who receives the annual report?

You send it to:

the person of full age under tutorship;
the secretary of the tutorship council;

Simplified annual report

The tutor or curator may submit the simplified version if the patrimony does not include any buildings, land, stocks or bonds, cash loans or property mortgages, or interest on a loan.
the curator or tutor to the person, if you yourself do not hold that position;
the Curateur public;
the mandatary to the person, if this tutorship or curatorship is augmenting the protection afforded by a mandate.

Final report and rendering of accounts

When you come to prepare your final report, refer to the inventory you made at the beginning of the tutorship or curatorship, the annual reports you filled out during your administration, and the supporting documents (invoices, cheque stubs, etc.) you kept. If you find this task too complex, you may ask an accountant or notary to prepare the report.

When your duties come to an end, you have to:

give a report on your administration to the protected person who has recovered their capacity (or to their heirs, if the person has died), to the tutorship council and to the Curateur public. If you are being replaced, you give a report to your replacement;
return the property for which you were made responsible.

As with the annual administration report, you may have to prepare a detailed account or a simplified one.

Simplified account

The Curateur public provides a form on which to enter the assets and liabilities (debts) at the end of your administration. If this type of report is acceptable to the person who has regained their capacity (or the liquidator of their estate or your replacement), ask them to sign it once you have filled it out.

Selon le Code civil du Québec : « Le compte doit suffisamment être détaillé pour permettre d’en vérifier l’exactitude; les livres et les autres pièces justificatives se rapportant à l’administration peuvent être consultés par les intéressés. »

Detailed account

The people to whom you have to render an account are entitled to ask you for a more detailed version than the form proposed by the Curateur public. However, they have to be informed that the fees involved are payable by the person requesting this type of report.