Expenditures

In verifying that the expenditures listed in the tutor's administration report are justified and were incurred in the best interests of the minor child, the Curateur public takes into account the financial situation of the parents and the child, and the child's condition.

As a tutor, what expenditures are you allowed to incur without prior permission? While there are no precise rules (each case is different), we can set out some broad principles.

Expenditures associated with the function of tutor

From the assets you administer, you are authorized to take the necessary sums to cover expenditures enabling you to perform your tutorship duties, including:

Not sure if you are allowed to incur certain expenditures? Talk to your tutorship council and the person in charge of your file at the Curateur public, to ensure you do not have to reimburse expenditures regarded as unjustified.

fees and expenses associated with setting up the tutorship council;
fees charged by an accountant for preparing your reports, where applicable;
expenses associated with representation of the child (lawyer's fees, etc.).

Expenditures for conserving or protecting the assets

Generally speaking, you are allowed to incur expenditures designed to preserve the child's property without having to obtain prior authorization.

Examples

Everyday repairs to real estate that do not involve contracting a loan or selling another piece of property (otherwise you require the authorization of the tutorship council or the court)
Banking charges and investment fees
Taking out an insurance policy on the property
Income tax, property tax, etc.

WARNING: Using the child's money to take out life insurance in their name is not a justifiable expenditure.

Expenditures for the child's needs

The expenditures involved in meeting the child's needs must be defrayed by the parents. However, in exceptional circumstances, they may also be defrayed by the child, as shown in the table below.

The parents ARE ABLE to provide for the child's needs	The parents are able to PARTIALLY provide for the child's needs	The parents are DECEASED
Under the Civil Code of Québec, the child's patrimony MUST NOT be used to pay expenses associated with their education, maintenance or recreation. The parents have to pay for these expenses, whether the tutorship is operated by them or by a dative tutor to the property, unless the situation is very unusual (e.g. the child is disabled).	The child's patrimony MAY be used for certain expenses in exceptional circumstances. Because each case is different, you are advised to contact the Curateur public.	The child's patrimony IS used by the dative tutor to the property, to pay the expenses associated with the minor's support, education, recreation, etc., because nobody is there to fulfil the obligation of support and maintenance. In addition, the tutor to the property must confer with the tutor to the person to agree upon the annual amounts required to house, clothe and feed the child, etc.

Supporting documents

Keep all invoices, receipts, cheque stubs, etc. These items will enable you to justify the expenditures you have incurred out of the child's patrimony, in case you are questioned about them.