Law to better protect
Find out more about the changes that will have a direct impact on the lives of thousands of vulnerable people and their loved ones.
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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:
An administration report is important because it justifies the actions taken on behalf of the minor.
Every year, you have to submit a report showing the child’s property (assets) and debts (liabilities), as well as income and expenditures.
The report is then verified by the Curateur public 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.
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.
If the patrimony exceeds $100,000, the Curateur public may ask for your administration report to be audited by a chartered accountant.
You can download the annual report forms and fill them out on screen, but they then have to be printed, signed and mailed.
You must send it to:
If you are the parent or suppletive tutor, 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.
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.
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:
As with the annual administration report, you may produce a detailed or simplified final 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.
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.