Administration reports

The administration report is one of the main mechanisms imposed by the Civil Code of Québec to account for your administration in your capacity as:

a parent, if the child's assets are worth more than $25,000 or a judge has ordered a report to be produced;
a dative tutor, regardless of the value of the assets.

An administration report is important because it justifies the actions taken on behalf of the minor.

Annual administration report

Every year, you have to submit a report showing the child's property (assets) and debts (liabilities), as well as income and expenditures.

The Curateur public allows about four months for production of the annual report. The report is then verified to ensure the tutor is administering the patrimony properly and in the child's best interests. The Curateur public may ask for supporting documents or explanations.

Two types of forms

Simplified annual report

The tutor may submit the simplified version if the patrimony does not include buildings, land, stocks or bonds, cash loans or property mortgages, or interest on a loaned amount.

At the end of the first year, the Curateur public sends you a detailed annual report form. The second year, depending on the child'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 report forms may be downloaded from this website. Although you can fill them out on screen, they then have to be printed, signed and MAILED.

Who receives your annual report?

You must send it to:

the child, if they are 14 or older;
the tutorship council;
the tutor to the person, if you are only tutor to the property;
the Curateur public;

If the child's assets fall below $25,000

If you are the parent, you must give the Curateur public a final annual administration report for the year in which the value of the assets fell below $25,000, with supporting documents where applicable.

Example

You produce a report in 2005; the value of the child's patrimony is $27,000. During 2006, it falls to $23,000. You must provide a report for that year as well.

End of tutorship and final report

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

When your duties come to an end, you must:

give a final report on your administration to:
- the child who is now of full age or emancipated;
- their heirs, if the child dies;
- the tutorship council;
- the Curateur public;
give the child all the assets placed under your responsibility.

As with the annual administration report, you may produce a detailed or simplified final report.

Simplified report

The Civil Code of Québec stipulates that "the account shall be made sufficiently detailed to allow verification of its accuracy; the books and other vouchers pertaining to the administration may be consulted by interested persons". (article 1363)

The Curateur public provides you with a suitable form. If the child now of full age agrees to this option, ask them to sign the form once it has been completed and before you remit their property to them.

Detailed report

The people to whom you have to report are entitled to request a more detailed final report than the one proposed by the Curateur public. However, the costs of preparing such a report are defrayed by the party requesting it.

Special situations

Upon reaching majority, the child is placed under protective supervision for persons of full age: in this case you give the final report to their tutor or curator.
The child dies: in this case the report goes to the liquidator of their succession.
You withdraw from your position before the tutorship ends: in this case, you must give a copy of your report to the person replacing you and transfer to them the assets to be managed.