guide for the dative tutor - curateur public du québec · 2017-07-27 · le curateur public du...

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June 2017

Guide for the

Dative Tutor and the TutorshipCouncil for a Minor

Quick referenceON THE 7 STAGES OF DATIVE TUTORSHIPS

GUIDE FOR THE DATIVE TUTOR AND THE TUTORSHIP COUNCIL FOR A MINOR

2

Quick reference ON THE 7 STAGES

OF DATIVE TUTORSHIPS

1 Forming a tutorship council . . . . . . . . . . . . . . . . . . . . . . . . . .3

2 Making the inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4

3 Administering the property . . . . . . . . . . . . . . . . . . . . . . . . . . .6

4 Furnishing security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7

5 Financial tracking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9

6 Producing the annual report . . . . . . . . . . . . . . . . . . . . . . . . .10

7 Producing the final report . . . . . . . . . . . . . . . . . . . . . . . . . . .12

Useful information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14+

TABLE OF CONTENTS

3

FORMING A TUTORSHIP COUNCIL1

QUICK REFERENCE FOR DATIVE TUTORS

The tutorship council may have been constituted already at the time of your appointment as dative tutor to the minor. If this is your case, go to the next stage.

If not, these are the steps you must take to form a tutorship council: » Ask a clerk of the court or a notary to call a meeting of

relatives, persons connected by marriage or civil union and friends.

» This meeting must include the minor’s family and friends, his or her grandparents, and adult siblings. If necessary, other family members may be called (uncles, aunts, cousins, and friends). The meeting should be attended by at least five individuals.

» The meeting of family and friends will choose three members to form the tutorship council, the secretary of the tutorship council, and two alternates. If possible, the tutorship council should include relatives from both the mother’s and father’s side of the minor’s family.

The fees you incur in forming the tutorship council may be covered by drawing on the minor’s patrimony.

For more information about constituting the tutorship council, refer to section B, “Stages in the Dative Tutorship of a Minor’s Property,” on page 4.

Time limit: The tutorship council must be formed promptly after the institution of tutorship.

4

To make an inventory by private writing:

» Gather the documents you will need to draw up the inventory.

» Complete the form that is supplied with this guide.

» Ask two witnesses to sign the inventory.

» Sign and date the form.

» Give the inventory and a copy of all the documents that confirm the minor’s patrimony to the tutorship council and the Curateur public. It is advisable to inform the minor if she or he is 14 or older.

» Keep the original documents.

To make a notarial inventory:

» Make an appointment with a notary.

» Gather the documents you will need to make the inventory.

» Once the inventory has been completed, give it to the tutorship council and the Curateur public. It is advisable to inform the minor if she or he is 14 or older.

The notary’s fees can be covered by the minor’s patrimony.

2 MAKING THE INVENTORY

Time limit: The inventory must be produced within 60 days of instituting the tutorship.

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QUICK REFERENCE FOR TUTORSHIP COUNCILS

Your role is to support the tutor and ensure that he or she properly completes the inventory and does so within the prescribed time limit.

Make sure that:

» The inventory contains all of the minor’s debts and assets;

» The information contained in the inventory is accurate and entered under the proper headings;

» The tutor has attached all relevant documents.

YOUR TOOLS

In “Tools and Forms” and on our website you will find:

» The Guide for the use of curators and tutors who want to provide an inventory as a private writing;

» An inventory checklist.

For more information about the inventory, refer to section B, “Stages in the Dative Tutorship of a Minor’s Property,” on page 8.

6


To properly administer the minor’s patrimony, you must:

» Open a bank account “in the capacity of” the minor;

» Register his or her investments “in the capacity of”;

» Determine the source of the minor’s earnings and collect them;

» Make investments that are presumed sound.

QUICK REFERENCE FOR THE TUTORSHIP COUNCIL

Make sure that the tutor:

» Opens an account in the capacity of the minor to administer the minor’s property;

» Registers the minor’s investments in an “in the capacity of” account;

» Determines the source of the minor’s earnings and collects them;

» Makes investments that are presumed sound.

For more information about administering the minor’s property, refer to Section B, “Stages in the Dative Tutorship of a Minor’s Property” on page 18, or Section C, “Management of the Minor’s Property”.

ADMINISTERING THE PROPERTY3

7

FURNISHING SECURITY4

The tutor must obtain security if the property under administration is worth more than $25,000. The kind and amount of the security, and the time granted to furnish it are determined by the tutorship council.


» It is the tutorship council’s role to determine the type of security, the amount, and the time limit for furnishing it.

» Depending on the type of security chosen, complete the required procedure with the institution in question.

» If the tutorship council opts for a hold funds, it will be arranged by the financial institution that is handling the minor’s assets.

» It is compulsory to furnish security and it must be confirmed every year, unless it is a mortgage guarantee or a hold funds that covers all of the minor’s assets including interest until he or she comes of age.

» Once security has been established, you must provide proof that this has been done to the tutorship council and the Curateur public, and repeat this step every year when you renew the security.

8


The tutorship council is responsible for:

» Determining the type and amount of the security;

» Setting the time limit for the tutor to furnish this security;

» Reviewing the security and modifying it if necessary;

» Ensuring that the tutor supplies proof of the security every year;

» Ensuring that the tutor sends proof of the security to the Curateur public.

YOUR TOOLS


» A sample hold funds request;

» A sample hold funds confirmation letter;

» The “Attestation to a Decision of the Tutorship Council Relative to the Security to be Provided by a Legal Representative” form.

For more information about the inventory, refer to section B, “Stages in the Dative Tutorship of a Minor’s Property,” on page 22.

9


To help you find your way around, a simple accounting system is recommended. It can be manual or electronic and should include a section for earnings and another section for expenditures. If you enter cash inflows and outflows at various points over the year it will be easier to produce the annual report.

Keep all supporting documents related to the administration of the minor’s property, and give a copy to the secretary of the tutorship council.


The secretary of the tutorship must preserve all the documents related to the tutorship.

YOUR TOOL

A sample financial tracking model is provided in “Tools and Forms,” and on our website.

For more information about financial tracking, refer to section B, “Stages in the Dative Tutorship of a Minor’s Property,” on page 28.

FINANCIAL TRACKING5

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Time limit: The annual report must be produced within three months of the tutorship’s anniversary date. For example, if the tutorship began on June 1, the report would be due by September 1 of every year. The tutorship’s anniversary date is the date of the judgment, or the beginning of the tutorship, if the tutor is appointed by other means.

6


Important information: The Curateur public will phone you to help you complete your first annual report.

» Check your mailbox: about one month before the tutorship’s anniversary date, the Curateur public will send you the annual report form that is best adapted to your situation.

» For help with completing your report, refer to the inventory you made at the beginning of your administration or to last year’s annual report.

» If the minor’s patrimony is complicated, you can hire an accountant Accountant’s fees can be covered by the minor’s patrimony.

» Once the annual report has been completed, give a copy to the minor if he or she is 14 or older, and to the Curateur public. Last, keep the original copy for your own files. The secretary of the tutorship council will also keep a copy.

» For your first annual report, give the Curateur public a copy of all supporting documents to confirm all the assets, liabilities, earnings, and expenditures presented in the report. You must keep all the original documents.

PRODUCING THE ANNUAL REPORT

11


» Ensure that the annual report is produced within the prescribed deadline.

» When you receive the annual report:

Check that it contains all of the minor’s assets and debts;

Check that the information is accurate and entered under the proper headings.

» The annual report checklist available on our website and in “Tools and Forms,” may be useful.

» The secretary of the tutorship council is also responsible for preserving copies of all supporting documents for the previous years that confirm the assets, liabilities, earnings, and expenditures listed in the annual report.

YOUR TOOLS


» The Guide for curators and tutors required to submit an annual administration report;

» A checklist for verifying the annual report.

For more information about the annual report, refer to section B, “Stages in the Dative Tutorship of a Minor’s Property,” on page 30.

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7

Time limit: The final report must be completed within 30 days following the end of the tutor’s administration. For example, if the minor turns 18 on April 8, the tutor must give him or her the final report by May 8.

The final report is addressed to:

» The minor who has come of age or who is emancipated;

» The minor’s heirs or the liquidator of his or her succession, if the minor is deceased;

» The new tutor and tutorship council, if the tutor is replaced;

» The tutor or curator if, at the age of 18, the minor who has come of age is incapable of taking care of himself or herself and is benefiting from protective supervision for persons of full age;

» The Curateur public.


» The final report presents the minor’s assets and liabilities as at the moment you conclude your administration as tutor.

» If the final report is complicated, you can ask an accountant to do it for you. The fees you incur can be covered by the patrimony of the minor who has come of age.

» The Curateur public supplies a simplified annual report form. It will be mailed to you.If the individual to whom the final report is addressed wishes to obtain more detailed information, they must cover any associated costs.

» Once completed, a signed original of the final report must be given to the minor who has come of age (or to the liquidator of his/her succession), the tutorship council, and the Curateur public.

PRODUCING THE FINAL REPORT

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The responsibilities of the tutorship council are to ensure that:

» The tutor produces the final report within the prescribed deadline;

» The final report presents an accurate report of the patrimony of the minor who has come of age;

» The minor who has come of age receives his or her entire patrimony and the documents related to its administration.

For more information about the final report, refer to section B, “Stages in the Dative Tutorship of a Minor’s Property,” on page 36.

14

Name Telephone no. Email

Private Representation Officer

Compliance Officer

Curateur public

USEFUL INFORMATION+

File no. (Curateur public):

Mailing address: 600 boulevard René-Lévesque Ouest, Montréal, QC H3B 4W9

Civic address of office or services outlet:

Tutor (s)


Tutor 1

Tutor 2

Name of the minor:

Date of birth: YY / MM / DD

Address of residence:

Start of tutorship: YY / MM / DD_____/_____/_____

_____/_____/_____

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Secretary and members of the tutorship council


Secretary of the tutorship council

Member of the tutorship council




Notary or lawyer

Accountant

Financial advisor

Financial institution

Other

Other resources

June 2017

AINTRODUCTION

TO THE DATIVE TUTORSHIP

OF A MINOR’S PATRIMONY

INTRODUCTION

TO THE DATIVE TUTORSHIP

OF A MINOR’S PATRIMONY

A SE

CTI

ON


SECTION A - INTRODUCTION TO THE DATIVE TUTORSHIP OF A MINOR’S PATRIMONY 3

CONTENTS

FOREWORD 4

1. INTRODUCTION 5

1.1. How to use this guide ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

1.2. What is a dative tutor ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.3. What is dative tutorship of a minor’s property ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.4. What is a tutorship council ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

1.5. Who is the Curateur public du Québec ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

2. ROLES AND RESPONSIBILITIES 9

2.1. Role and responsibilities of a dative tutor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

2.2. Role and responsibilities of the tutorship council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

2.3. Role and responsibilities of the secretary of the tutorship council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

2.4. Role and responsibilities of the Curateur public . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

3. MEETINGS OF THE TUTORSHIP COUNCIL 13

3.1. Why meet ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

3.2. Who takes part in the meetings ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

3.3. How to run a meeting ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

3.4. What about the minutes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

3.5. How is the Curateur public kept informed ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

4. PRINCIPLES UNDERLYING TUTORSHIP OF A MINOR’S PROPERTY 15

4.1. Principles to guide your decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

4.2. Participation of the minor: gradually moving towards independence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

SECTION A - INTRODUCTION TO THE DATIVE TUTORSHIP OF A MINOR’S PATRIMONY4

FOREWORD

Generally speaking, dative tutorships are instituted when both parents are deceased or are incapable of looking after their child. A dative tutor is the person who then takes care of the child or children. Dative tutors can be designated in either the will of the last surviving parent, a written statement that is remitted to the Curateur public, a mandate in case of incapacity, or by the court, on the recommendation of the tutorship council.

The Curateur public usually oversees all dative tutorships. The Civil Code of Québec has stipulated this protective measure as a way to preserve the patrimony of minor children. A tutorship is instituted to protect the minor’s best interests and ensure the respect and exercise of his or her rights.

Whether you are a dative tutor, or tutorship council secretary, or member, this guide will help you perform your new duties after tutorship has been instituted. Questions? Feel free to contact the person who is responsible for the minor’s file at the Curateur public du Québec. They will be happy to assist you.

Have a good read!


1. INTRODUCTION

1.1. How to use this guide ?

This guide has been prepared to provide you with the information you will need after the institution of dative tutorship. Presented in a question-and-answer format, it provides accurate information to guide you until the end of the tutorship. We have also created several tools to facilitate your job as dative tutor or member of the tutorship council. You will find them in «Tools and Forms,» and in digital format on the website of the Curateur public du Québec.

The guide is divided into five sections. Each of them presents information that has been adapted to the different situations you may encounter in the course of the tutorship. Section A contains basic information about the principal aspects of a tutorship. Section B contains detailed information about the main stages in a tutorship and the actions that must be performed promptly once tutorship is underway. We suggest that you read this section as soon as possible to avoid delays in the administration process. Section C describes how to administer the patrimony of the minor you represent. In it, you will find everything you should know about this subject. Section D explains the procedures to be followed in the event of breaches, financial abuse, a report of an irregularity or suspected abuse, or the replacement of a tutor or tutorship council member. Last, «Tools and Forms» contains all the forms and tools you will be using in the course of the tutorship. There, you will also find a glossary, with definitions of the words appearing in grey throughout this guide.

This section contains the main stages you will follow when administering the tutorship of a minor’s property. For each stage, we present accurate and useful information to assist you in properly fulfilling your responsibilities as tutor or as tutorship council. You will find for each stage general information and information addressed specifically to tutors and tutorship councils.

Look for the and symbols to quickly find the information you need.

DATIVE TUTOR

TUTORSHIP COUNCIL


1.2. What is a dative tutor ?

Children are usually under their parents’ care until they turn 18. For all kinds of reasons, unfortunately, it is sometimes impossible for parents to care for their children until they are of age. In such cases, dative tutorship is instituted. Usually this occurs after the death of both parents, when the parents become incapable of looking after their children, or when they lose parental authority. A dative tutor is someone who agrees to take care of the minor child in such situations. Depending on the context, dative tutors are responsible for:

» The minor’s property only;

» The minor’s person only;

» Both the minor’s property and person.

For more information about the roles and responsibilities of each, go to page 9 of this section.

A tutor to the property is responsible for ensuring the sound management of the minor’s patrimony and protection of the minor’s assets until he or she comes of age. A tutor to the person is concerned more specifically with the exercise of the minor’s civil rights.

1.3. What is dative tutorship of a minor’s property ?

With certain exceptions, dative tutorship of a minor’s property is instituted automatically when a dative tutor takes charge of a minor’s patrimony. General duties of dative tutors:

For the sake of conciseness, the «dative tutor to the property of the minor» will be referred to simply as the «tutor.»


The meeting of relatives, persons connected by marriage or civil union and friends is a meeting that brings together the minor’s relatives and friends.

» Promptly form a tutorship council.

» Produce an inventory of the property to be administered within 60 days of the institution of tutorship.

» Arrange for insurance or furnish another form of security if the property under administration is worth more than $25,000.

» Produce an annual report on their administration.

» Draw up a final report of their administration at the end of the tutorship.

» Obtain opinions and legal authorizations from the tutorship council or the court.

The purpose of tutorship is to protect the minor’s patrimony and act in his or her interests. To this end, dative tutors must at all times act with prudence, diligence, honesty, and loyalty. This guide provides the information dative tutors and tutorship councils will need in order to properly fulfill their roles.

To learn about the circumstances under which a tutorship comes to an end, go to page 38 of section B, «Stages in the Tutorship of a Minor’s Property.»

For more information, visit the Curateur public’s website.

1.4. What is a tutorship council ?

Tutorship councils assist tutors, sometimes providing opinions and authorizations, and oversee them in administering the tutorship. They are usually composed of three individuals from the minor’s immediate circle who have been chosen by the meeting of family and friends and subsequently appointed by the court. A secretary and two alternates are also appointed. In certain situations, tutorship councils may be composed of just one person. This individual also serves as secretary. The creation of a tutorship council is mandatory.

For information on how to set up a tutorship council, go to page 6 of section B, «Stages in the Tutorship of a Minor’s Property.»

For more information about its role and responsibilities, go to page 10 of this section.


1.5. Who is the Curateur public du Québec ?

The Curateur public is responsible for protecting adults who are incapacitated. Its activities include:

» Sensitizing the public to the protection needs of incapacitated individuals.

» Supporting families and friends who represent an incapacitated adult, administer their property or the property of a minor, or serve as members of a tutorship council.

» Ensuring that decisions are made in the interests of represented individuals, with a view to protecting their rights and safeguarding their autonomy.

» In certain cases, the Curateur public itself may assume the role of curator or tutor.

With regard to dative tutorships of minors’ property, the Curateur public informs tutors and tutorship council members of their obligations and supports them in fulfilling their responsibilities, especially during the first year of the tutorship. After that, it provides assistance as needed. It partners with tutorship councils in overseeing tutors’ performance of their administration duties.


The role of a dative tutor is to ensure that the minor’s property is managed properly and that his or her interests are protected.

2. ROLES AND RESPONSIBILITIES

In this section, you will find detailed explanations of the roles and responsibilities of dative tutors, tutorship councils, secretaries of tutorship councils, and the Curateur public.

2.1. Role and responsibilities of a dative tutor

Tutors are charged with preserving the minor’s patrimony and returning it to them when they come of age (at age 18), or after their emancipation. This is what the Civil Code of Québec calls the powers of simple administration.

With these powers, tutors may perform some acts on their own, but for other actions, they are required to get authorization from the tutorship council or the court, depending on the sum of money involved. You’ll find more information on this in sections B and C.

The first act in a tutor’s administration is to prepare an inventory of the minor’s property and give it to the tutorship council and the Curateur public. After completing the inventory, tutors produce annual administration reports, and, at the end of the tutorship, a final report. Tutors must also furnish security, or a guarantee to preserve the minor’s property, if the property is worth more than $25,000. This means that the minor’s property will be protected or compensated for if the tutor appropriates or mismanages the property.

DATIVE TUTOR


Important! Tutors are responsible for informing the Curateur public and the tutorship council of any major changes in the minor’s situation, for example, concerning the patrimony or a move.

The chief role of the tutorship council is to oversee the dative tutor’s administration and provide assistance. The interests of the minor must always be at the forefront of its concerns.

Tutors also represent minors in the exercise of their civil rights (e.g., instituting legal action, signing a contract, etc.), which means they may act on a minor’s behalf. It is recommended that, whenever possible, minors participate in decisions being made in their name.

The tutor’s administration comes to an end when the minor comes of age or is emancipated. After the minor has approved the final report, all that remains to be done is to remit the patrimony and any documents related to the tutor’s administration: deeds of ownership, bank accounts, investments, etc.

2.2. Role and responsibilities of the tutorship council

In general, the tutorship council fulfills the following roles:

» Supporting and assisting tutors in administering the property of a minor.

» Overseeing the tutor’s administration.

» Making decisions, and giving authorizations to tutors and opinions to the court concerning the administration of certain assets.

The tutorship council is an important resource. Tutors are encouraged to consult their tutorship council when they have any questions concerning the administration of a minor’s property. They should discuss their questions with the tutorship council first, before contacting the Curateur public.

As part of its oversight role, the tutorship council can ask tutors for explanations about their administration and consult their documents. They must also ensure that a tutor’s decisions are in the minor’s best interests. Last, they have the power to ask the court to appoint another dative tutor if they believe the existing tutor is not adequately fulfilling his or her role.

The tutorship council is responsible for making decisions about the administration of the tutorship, for example, determining the amount of security needed to guarantee the tutor’s administration.

You’ll find more information about the security that must be furnished in section B, «Stages in the Tutorship of a Minor’s Property,» on page 24.

TUTORSHIP COUNCIL


In addition, tutorship councils may authorize tutors to perform certain acts such as selling or mortgaging the minor’s property if it is worth $25,000 or less, or renouncing a succession that may be bequeathed to the minor. In some cases, they can even act in the minor’s name. Last, the court asks the opinion of the tutorship council in cases where the tutor wishes to sell or mortgage an asset belonging to the minor that is worth over $25,000.

If there is a disagreement among those involved in the tutorship, the tutorship council must try to resolve the disagreement. If the dispute persists despite these efforts, the issue will be decided by the court.

What kinds of decisions can the tutorship council make ?

The tutorship council can make decisions concerning:

» The sums needed to cover costs incurred by the tutorship;

» The renunciation of a succession from which the minor would be be the beneficiary.

In addition, it must make decisions concerning:

» The nature and amount of the security, the time period for furnishing it, and eventually, when to release the security;

» The appointment of an ad hoc tutor in the event of a legal dispute between the minor and his/her tutor.

The tutorship council can also give its opinion to the tutor concerning the simple emancipation of the minor when he or she reaches the age of 16.

What types of opinions might the court ask of the tutorship council ?

Under certain circumstances, the court may ask the opinion of the tutorship council concerning:

» Remuneration of the tutor, if applicable;

» Funds the minor is entitled to administer;

» The minor’s emancipation:

» Purchases, sales, donations, and loans, when they are worth over $25,000.


2.3. Role and responsibilities of the secretary of the tutorship council

The secretary of the tutorship council may or may not be a member of the tutorship council. The secretary’s main responsibilities are:

» To keep the documents concerning the tutor’s administration and minutes of meetings and return them to the minor or to the minor’s heir(s) at the end of the tutorship. On request, the Curateur public may also consult these documents to verify the tutor’s administration;

» To convene and chair meetings of the tutorship council;

» To prepare the agenda and the minutes of meetings.

The secretary is also the person the Curateur public communicates with, either by telephone, e-mail, or regular post. The secretary is responsible for sending the

information he or she receives to the members of the tutorship council.

What is the decisional power of the secretary of the tutorship council ?

The decisional power of the secretary of the tutorship council varies depending on the case. If the secretary is also the sole member of the tutorship council, he or she makes decisions in collaboration with the tutor. If the secretary is a member of the tutorship council, he or she has the same decisional power as the other members. Last, if the secretary is not a member, he or she has no decisional power.

2.4. Role and responsibilities of the Curateur public

The Curateur public intervenes in the administration of a minor’s property in various ways. It informs tutors and tutorship council members of their obligations and helps them when necessary. In tandem with the tutorship council, it oversees the administration of the property of minors who have a dative tutor to the property, regardless of the value of their patrimony.

The Curateur public assumes the role of tutor to the property of minors who have no one in their immediate circle who is in a position to perform this role.

It has the power to investigate, which it can exercise on its own initiative or on request, for example, when a member of the public reports a situation involving the misuse of a minor’s property, and this, whether or not it is overseeing the administration of the property in question.

In addition, the Curateur public maintains a registry of tutorships of property for which it exercises an oversight role and tutorships for which it is directly responsible.

TUTORSHIP COUNCIL


A sample agenda and a sample of meeting minutes are provided in «Tools and Forms,» and in digital format on the website of the Curateur public du Québec.

3. MEETINGS OF TUTORSHIP COUNCIL

3.1. Why meet ?

The tutorship council meets at least once a year. The purpose of this meeting is to report on the administration of the tutorship and plan for the next year. It is recommended, however, that the council meet whenever there is a decision to be made, administrative documents to be reviewed and approved, or actions to be performed.

3.2. Who takes part in the meetings ?

The tutorship council must invite the tutor to every meeting, and meetings may be held on the tutor’s request. If you wish, you can also invite the minor child to attend. The minor’s participation is more desirable if he or she is 14 or older. Whether or not they attend meetings, minors aged 14 and over must be informed of the decisions made about their patrimony.

3.3. How to run a meeting ?

Meetings will run more smoothly if you send participants a detailed agenda along with the meeting invitation. During the meeting, make sure that everyone has a chance to express their opinion and work for consensus. If the tutorship council is unable to come to an agreement, decisions will be made by majority vote. Make sure to take note of these agreements during the meeting. Later, you can list them in the minutes. If necessary, meetings can take the form of telephone conference calls or videoconferences.

TUTORSHIP COUNCIL

TUTORSHIP COUNCIL

TUTORSHIP COUNCIL


3.4. What about the minutes ?

It is the job of the secretary of the tutorship council to take and keep minutes of tutorship council meetings. They are produced after the annual meeting and any other meetings where decisions must be made about the administration of the tutorship.

3.5. How is the Curateur public kept informed ?

Even though it is not mandatory, it is strongly recommended that you send the minutes of tutorship council meetings to the Curateur public. You can give a copy to the tutor, who can send it to the Curateur public with his or her annual administration report.

TUTORSHIP COUNCIL

TUTORSHIP COUNCIL


A tutor may not buy, rent, or use the minor’s property for his or her exclusive use.

4. PRINCIPLES UNDERLYING TUTORSHIP OF A MINOR’S PROPERTY

The administration of a minor’s property can be complicated, and you may find yourself dealing with sensitive issues. The decisions you make on behalf of the minor may have a big impact on his or her future. This section presents some principles that will help guide your decisions.

4.1. Principles to guide your decisions

Any decision made in a minor’s name must be based on two overarching principles:

» The minor’s best interests;

» The preservation of the minor’s patrimony until he or she is of age.

In addition, tutors must always:

» Act with prudence, diligence, honesty, and loyalty

» Exercise the minor’s rights and protect the minor’s interests when dealing with other individuals, agencies, and corporations.

» If appropriate, consider the support obligation of the child’s father and mother.

» Obtain authorizations from the court or tutorship council when necessary.

» Consult the minor, or, at least, inform them about decisions made on their behalf if they are 14 or older, taking into account their maturity and sense of judgment.


Establish a separate patrimony

The property of a minor under tutorship is kept completely separate from that of the tutor. This means that tutors maintain separate bank accounts and investment accounts for themselves and the minors they represent. Throughout the tutorship, tutors register the minor’s property under their name, followed by the phrase «in the capacity of tutor to» and the name of the minor.

Respect the parents’ support obligation

When one or both parents of the minor under tutorship are still living, they have support obligations to their child, even when the child has a tutor to the property. For example, they must cover the cost of food, clothing, housing, education, personal care, transportation, recreation, and any other items or services their child may need. They must pay for these things with their own money. In other words, the fact that their child has assets or income does not relieve them of their parental obligation to cover these needs using their own money.

Preserve the minor’s patrimony

The main purpose of the tutorship of a minor’s property is to preserve minors’ patrimony so that it can be returned to them when they are of age. Authorization can be obtained, however, to draw on a minor’s patrimony to meet the minor’s needs in exceptional circumstances.

For more information, consult section C, «Administering the Minor’s Patrimony.»

What does «in the capacity of» mean?

This is a phrase that follows an individual’s name to indicate that they are not personally concerned, but rather are carrying out a particular role.


4.2. Participation of the minor: gradually moving towards independence

As soon as minors turn 14, they have the right to be informed about the administration of their patrimony and receive a copy of the annual administration report. This document is prepared and sent out every year to the tutorship council and the Curateur public. The tutor is responsible for ensuring that the minor understands the contents.

After this age, minors can also administer their employment earnings. After they turn 16, with their tutor’s authorization, they can marry. If they marry, they are granted full emancipation and the tutorship comes to an end.

As the minor moves toward complete independence, it is suggested that tutors consider the minor’s opinion concerning the administration of their patrimony in order to ensure as much as possible that decisions meet the minor’s needs.

The chart below is a quick reference on the rights of minor children as they get older.

After they turn 14, minors can... After they turn 16, minors can...

» Be informed and consulted on the administration of their patrimony

» Administer their own employment earnings

» Give consent to proposed treatment

» Start up a cooperative or become a member of one

» Open a bank account

» Take out a student loan

» Get married, with the authorization of their parents or individuals holding parental authority

» Be a paid employee

» Join a union

» Name a beneficiary for a life insurance policy

» Ask the court for full emancipation or ask the tutor and tutorship council for simple emancipation


Emancipation of the minor

There are two types of emancipation. The first, known as simple emancipation, gives teenagers partial independence. The effect of this is that parental authority comes to an end. Parents no longer have rights or responsibility for custody, oversight, and education. Minors manage their own property and do not have to be assisted by their tutor except for major actions such as the sale of property. They also have full power to exercise their civil rights on their own.

There are two ways of obtaining simple emancipation:

» Tutors file a written declaration to the Curateur public on the request of the minor, who must be at least 16, after obtaining the agreement of the tutorship council. The existence of a tutorship council is therefore essential to this process. The document does not have to be notarized;

» The tutor or the minor files a motion with the court. The Curateur public must be informed in writing.

The second type, known as full emancipation, enables teenagers to obtain full legal status. The tutorship then comes to an end. To obtain full emancipation, teenagers can either get married or file a request with the Superior Court. The Curateur public could intervene or contest this request.

www.curateur.gouv.qc.ca

June 2017

BSTAGES

IN THE DATIVE TUTORSHIP

OF A MINOR’S PROPERTY

STAGES IN THE DATIVE TUTORSHIP

OF A MINOR’S PROPERTY B SE

CTI

ON


SECTION B - STAGES IN THE DATIVE TUTORSHIP OF A MINOR’S PROPERTY 3

CONTENTS

STAGE 1 FORMING A TUTORSHIP COUNCIL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.1. What are the reasons for forming a tutorship council ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.2. How do I form a tutorship council ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.3. Who makes up the tutorship council ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

1.4. Who pays the legal costs ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

1.5. What happens if the tutor fails to form a tutorship council ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

STAGE 2 MAKING AN INVENTORY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

2.1. What is an inventory ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

2.2. What is a notarized inventory ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

2.3. What is an inventory made by private writing ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

2.4. Why is it necessary to prepare an inventory ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

2.5. Who verifies the inventory ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

2.6. How do I prepare an inventory ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

2.7. How do I complete the inventory made by private writing form that is supplied with this guide ? . . . . . . . . . . 12

2.8. Who do I send the inventory to ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

2.9. What documents do I enclose with the inventory ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

2.10. What do I do if I don’t have all the necessary information to complete the inventory ? . . . . . . . . . . . . . . . . . 15

2.11. What happens if the tutor fails to send in an inventory ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

2.12. What are the tutorship council’s responsibilities with regard to the inventory ? . . . . . . . . . . . . . . . . . . . . . . 16

2.13. What elements of the inventory must be verified ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

2.14. What happens if the tutorship council does not agree with the contents of the inventory ? . . . . . . . . . . . . . . 17

STAGE 3 ADMINISTERING THE PROPERTY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

3.1. Why is it necessary to open an account «in the capacity of» ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

3.2. Why do investments need to be registered «in the capacity of» ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

3.3. How do I determine the sources of the minor’s income ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

3.4. What types of investments are presumed sound ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

3.5. What are the tutorship council’s responsibilities ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

3.6. What can the tutorship council do to fix a problem that may arise with the tutor ? . . . . . . . . . . . . . . . . . . . . 22

STAGE 4 FURNISHING SECURITY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

4.1. What is security ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

4.2. What types of security are there ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

4.3. Who determines the amount and type of security ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

4.4. What are the tutor’s responsibilities ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

SECTION B - STAGES IN THE DATIVE TUTORSHIP OF A MINOR’S PROPERTY4

4.5. How do I obtain security ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

4.6. What are the tutorship council’s responsibilities ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

4.7. How is the amount of security calculated ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

4.8. Can the amount of the security be contested ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

4.9. Can the tutor be exempted from the obligation to furnish security ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

4.10. What happens if the tutor does not furnish security ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

STAGE 5 FINANCIAL TRACKING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

5.1. Why the need for financial tracking ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

5.2. What documents must be preserved ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

5.3. Who preserves what ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

STAGE 6 PRODUCING THE ANNUAL REPORT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

6.1. Why is it necessary to produce an annual report ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

6.2. How do I produce the annual report ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

6.3. Detailed or simplified? What form do I completer ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

6.4. Who do I send the report to ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

6.5. What documents should I enclose with the annual report ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

6.6. What happens if the tutor does not send in the annual report ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

6.7. What are the tutorship council’s responsibilities with regard to the annual reportl ? . . . . . . . . . . . . . . . . . . . 34

6.8. What elements of the annual report must be verified ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35

6.9. What happens if the tutorship council does not agree with the contents of the annual report ? . . . . . . . . . . . 35

STAGE 7 (END OF YOUR ADMINISTRATION) PRODUCING THE FINAL REPORT . . . . . . . 38

7.1. When does the administration of the tutorship come to an end ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

7.2. How do I produce the final report ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

7.3. Detailed or simplified? Which type of final report should I prepare ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

7.4. To whom do I remit the final report ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

7.5. What happens if the tutor does not produce the final report ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

7.6. What is the cancellation of security ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

7.7. What do I do with the property ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

7.8. What are the tutorship council’s responsibilities with regard to the final report ? . . . . . . . . . . . . . . . . . . . . . 41

7.9. What elements of the final report must be verified ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

7.10. What happens if the tutorship council does not agree with the contents of the final report ? . . . . . . . . . . . . . 41

7.11. What happens if the tutor does not produce the final report ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

7.12. To whom should the documents related to the tutorship be remitted ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42


STAGE 1

FORMING A TUTORSHIP COUNCIL


This section contains the main stages you will follow when administering the tutorship of a minor’s property. For each stage, we present accurate and useful information to assist you in properly fulfilling your responsibilities as tutor or as tutorship council. You will find for each stage general information and information addressed specifically to tutors and tutorship councils.

STAGE 1 FORMING A TUTORSHIP COUNCIL

1 .1 . What are the reasons for forming a tutorship coun-cil ?

Because of the importance of their role, all tutorships must have a tutorship council. The council is a key player because it assists in protecting the minor’s property. Because of its members’ close ties to the minor and tutor, it is well placed to ensure the sound management of the tutorship. It can also assist and support the tutor in fulfilling his or her role.

For more information about the role and responsibilities of the tutorship council, consult Section A, «Introduction to the Dative Tutorship of a Minor’s Property.»

1 .2 . How do I form a tutorship council ?

In most cases, the tutorship council is established on the occasion of the dative tutor’s appointment. If this is your case, go to the next point.

After the institution of tutorship of a minor’s property, a tutorship council should be formed promptly. This is the first stage you must complete, because the council has a role to play at the outset of the tutorship. Its members are chosen by a meeting of the minor’s family and friends. The individuals attending this meeting are convened by the clerk or the notary you have assigned to perform this task. The meeting should be attended by at least five individuals. They can be the minor’s grandparents, adult brothers and sisters, and more distant family members (uncles and aunts, close cousins or friends).


DATIVE TUTOR

TUTORSHIP COUNCIL

DATIVE TUTOR

DATIVE TUTOR


The meeting of relatives, persons connected by marriage or civil union and friends brings together the minor’s relatives and friends. It should be held in the office of a notary or at the courthouse of the judicial district where the minor resides.

A tutor may not be a member of the tutorship council.

During the meeting, those in attendance will choose the members of the tutorship council. They also select a secretary, who may or may not be a member of the council, and two alternates to replace any member who withdraws from the council. They also determine the secretary’s remuneration, if applicable.

The time required to form a tutorship council varies from one region to another, depending on the processing time of the local court where the application is made. You can expect the judicial procedures to take from five to six months.

1 .3 . Who makes up the tutorship council ?

The tutorship council is usually formed of three individuals chosen from the minor’s family, from both the mother’s and father’s sides. A secretary is also appointed, and this individual may or may not be a member of the council.

DATIVE TUTOR


1 .4 . Who pays the legal costs ?

Costs incurred in forming the tutorship council—for instance, the notary’s or lawyer’s fee and court costs (to file and present the application)—may be covered using the minor’s patrimony. If the minor has few assets, you may be entitled to legal aid.

1 .5 . What happens if the tutor fails to form a tutorship council ?

Since the tutorship council is an obligation with respect to the administration of the minor’s property, refusal to form it could ultimately lead to the tutor’s replacement. The Curateur public has the power to apply to the court for a tutor’s replacement if the tutor fails to fulfill his or her responsibilities.

DATIVE TUTOR

DATIVE TUTOR


MAKING AN INVENTORY

STAGE 2


STAGE 2 MAKING AN INVENTORY

2 .1 . What is an inventory ?

The inventory is a list of all of the minor’s property that was placed under the tutor’s administration when tutorship was instituted. These assets are generally the proceeds of a life insurance policy, an compensation, pension, donation, or an inheritance. Everyday items belonging to the minor are excluded, for example, the minor’s clothing or bedroom furniture. The inventory also includes a list of the minor’s debts, for example, a mortgage on a building bequeathed to him or her. The inventory may be notarized (see 2.2) or made by private writing (see 2.3).

2 .2 . What is a notarized inventory ?

As its name indicates, this inventory is made by a notary, giving it authenticity. It is recommended that tutors hire a notary, particularly if the minor’s property comprises numerous and diverse items, for example, investments in many financial institutions, buildings and stock. The notary’s fees can be covered by the minor’s patrimony.

2 .3 . What is an inventory made by private writing ?

This is an inventory prepared by the tutor and signed by two witnesses. The tutor can use the applicable form that is enclosed in the folder accompanying this guide; it can also be downloaded from the Curateur public’s website.

This type of inventory is generally used if the minor’s patrimony is small, for example, immoveable property, an compensation, or a pension.

DATIVE TUTOR

DATIVE TUTOR

DATIVE TUTOR


If the tutorship council has not yet been formed when the inventory is produced, the tutor must send a copy to the Curateur public and keep a copy for the secretary of the tutorship council.

The inventory must be prepared within 60 days of starting your administration of the tutorship.

2 .4 . Why is it necessary to prepare an inventory ?

Preparing the inventory is the first action in the administration of the tutorship. It is an essential part of the tutor’s sound management. With the inventory, it is possible to establish the value of the minor’s patrimony at the outset of the tutor’s administration. It provides the tutor with a more accurate picture of the nature of the assets under administration and the decisions that must be made to ensure a proper administration. The inventory is also useful when it comes to completing other stages in administering the minor’s patrimony, in particular, determining the amount of the security, and completing the annual administration report. These two important stages of the tutorship are explained on pages 24 and 32 of this section.

2 .5 . Who verifies the inventory ?

The tutorship council and the Curateur public are responsible for verifying the inventory. It is recommended that the tutorship council verify it first. Once it has been approved, the tutor sends the inventory to the Curateur public for further verification based on information provided by the insurers, succession liquidators, and donors.

2 .6 . How do I prepare an inventory ?

Making an inventory consists of enumerating, describing, and evaluating as accurately as possible all property worth $100 or more that has been placed under your administration as tutor, and also assessing all of the minor’s debts. You do not have to include everyday items that already belong to the minor, for example, the minor’s clothing or bedroom furniture.

In cases where an item belonging to the minor is in poor condition, you must describe the condition in section 6 of the inventory.

If you are administering the patrimony of several minors, you must prepare an inventory for each of them.

DATIVE TUTOR

DATIVE TUTOR

DATIVE TUTOR


You do not have to include in the inventory any everyday items owned already by the minor, for example, the minor’s clothing or bedroom furniture.

2 .7 . How do I complete the inventory made by private writing form that is supplied with this guide ?

A form to prepare an inventory made by private writing is provided in the folder accompanying this guide. It comprises five sections:

1. Identification

4. Minor’s Assets

5. Minor’s Liabilities

6. Declaration of the Tutor

6. Signature

If you use this form, please follow these instructions.

Section 1: Identification

In this section, write:

» Minor’s last name, surname, date of birth and address;

» Your last name, surname, address and telephone number;

» Last names, surnames, addresses, and telephone numbers of two witnesses;

» Date on which you prepared the inventory.

Section 4: Minor’s Assets

In this section, describe the minor’s assets by listing them in the appropriate categories. The following chart contains information about these categories. You may not have to fill in all the categories. Check for those that concern your situation.

DATIVE TUTOR


ASSETS RELEVANT INFORMATION

1. Cash Enter the cash amount contained in the patrimony of the minor you represent and any cheques in the minor’s name that have not yet been cashed or deposited.

2. Bank accounts Write the number and balance of any bank accounts (savings and chequing accounts), including sums the minor possessed before institution of the tutorship.

3. Deposit certificates Write the number and value of deposit certificates (term deposits) possessed by the minor.

4. Accounts receivable Enter sums loaned from the minor’s patrimony. Also enter the name and address of anyone owing money to the minor.

5. Bonds Enter the names of bonds possessed by the minor, serial number, maturity date, and value.

6. Stocks and mutual funds Enter the names of stocks possessed by the minor, serial numbers, and, if possible, their purchase value. You must also enter under this heading any mutual fund shares held by the minor.

7. Mortgages receivable Enter sums loaned in the minor’s name against a collateral asset such as a house. You must provide as much information as possible about this mortgage, because it frequently involves large sums.

8. Buildings and land Describe the buildings owned by the minor. In the event there are several owners, indicate the minor’s share. Indicate whether the value you have listed represents the current market value or a municipal assessment. You should also include under this heading any lots of land containing no buildings.

9. Funeral pre-arrangement contract

Unless the minor has a funeral prearrangement contract, ignore this section.

10. Vehicles Enter the value of any vehicles owned by the minor. Indicate the model and year of cars and trucks.

11. Life insurance Enter information about life insurance policies held by the minor and, if applicable, their surrender value. It is important to state whether the insurance was obtained before or after institution of the tutorship, who is paying the premium, and who is the beneficiary.

12. Furniture and personal effects

Describe personal effects worth over $100 that the minor received when tutorship was instituted.If you believe that some items are very valuable (jewellery, paintings, etc.), have them appraised by an expert.

13. Others Describe any other assets that you were unable to enter under heading 12.

When you have compiled all the information, determine the total value of all assets by adding the amounts in headings 1 to 13 inclusively.


Section 5: Minor’s LiabilitiesIn this section, describe the minor’s liabilities by entering them in the appropriate categories. The following chart contains information about these categories.

LIABILITIES RELEVANT INFORMATION

14. Bank loans Enter all outstanding balances on personal loans obtained from a financial institution in the minor’s name. Also enter the amount already drawn on a line of credit in the minor’s name, if applicable.

15. Accounts payable Enter all bills that are still outstanding after 30 days.

16. Notes payable Enter balance payable on sums borrowed and guaranteed by a note in the minor’s name.

17. Mortgage payable Enter the balance of a mortgage, if applicable, which must be paid in the event the minor owns buildings or land.

18. Other loans Enter any other outstanding debts for which the minor is responsible.

19. Other liabilities Enter all other liabilities that could be connected with the minor’s patrimony.

When you have compiled all the information, determine the total value of all the liabilities by adding the amounts in headings 14 to 19 inclusive.

If you have other documents that could eventually concern the minor’s patrimony, list them under the total liabilities. These could include the endorsement of someone else’s loan, a legal case currently before the court, or a judgment.

Section 6: Declaration of the Tutor

This section presents additional information concerning the inventory. You can also use the inventory to:

» Describe any of the minor’s assets that are in poor condition.

» Correct the inventory if you have knowledge of other assets that do not appear in the list you have just completed.


Section 6: Signature

Sign the inventory form, and have two witnesses sign it, indicating the date.

A guide to filling out the inventory form by private writing is included in «Tools and Forms.»

2 .8 . Who do I send the inventory to ?

Remit copies of the inventory to the secretary of the tutorship council and the Curateur public. It is advisable to give a copy to the minor, if he or she is 14 or older. This will give the minor a better understanding of the annual reports and the final report that he or she will receive throughout the tutorship and at its conclusion.

2 .9 . What documents do I enclose with the inventory ?

You must provide copies of all supporting documents that certify to the contents of the minor’s patrimony. Depending on the case, these could include bank statements, investment statements, and municipal tax assessments. The secretary of the tutorship council must keep the copies.

2 .10 . What do I do if I don’t have all the necessary infor-mation to complete the inventory ?

Although the inventory must be prepared within 60 days after you have begun administering the tutorship, it may turn out that, for reasons beyond your control, it is impossible to comply with this deadline. For example, if part of the minor’s patrimony is an inheritance, and the succession has not yet been liquidated.

When you send documents to the Curateur public, make sure to include the minor’s name and file number.

In case of doubt about what documents to enclose with the inventory, contact the person who is responsible for the minor’s file at the Curateur public.

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In such situations, here is the procedure:

» If the minor has already received part of his or her assets, prepare the inventory and describe them, for example, an indemnity from the Société de l’assurance automobile du Québec (SAAQ) or a life insurance benefit.

» If the minor has not received any assets, prepare a partial inventory, completing sections 1, 2, 3 and 6 of the form.

» In both cases, enter the sum of $1.00 on line 4 (Accounts Receivable) of the Assets section. This sum will be adjusted in your first annual report. You must also write «Succession Receivable» and the liquidator’s name and contact details under «Name and Address of Debtor.»

» Once the assets have been received:

» Send the documents relating to the succession to the Curateur public (e.g., the will or the inventory of the succession).

» If you have already furnished security, make sure you consult the tutorship council so that a new security can be determined based on the minor’s actual patrimony.

» When you prepare your first annual report, enter on line 112 of the «Income» section, the assets received by the minor that did not appear in the inventory. Attach any supporting documents relating to these assets and the final statement of the succession.

2 .11 . What happens if the tutor fails to send in an inventory ?

Since the inventory is a compulsory part of administering the patrimony of a minor, refusal to prepare one could ultimately lead to the tutor’s replacement. The tutorship council and the Curateur public have the power to apply to the court for a tutor’s replacement if the tutor fails to fulfill his or her responsibilities.

2 .12 . What are the tutorship council’s responsibilities with regard to the inventory ?

As tutorship council, your main responsibilities are to ensure that:

» The tutor produces the inventory by the required deadline, in other words, 60 days after commencing his or her administration;

» The inventory accurately reflects the minor’s patrimony.

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2 .13 . What elements of the inventory must be verified ?

Pay special attention to the following:

» Does the inventory present all of the minor’s assets and debts ?

» Is the information contained in the inventory accurate and entered under the proper headings ?

» Has the tutor attached all relevant documents ?

» Did the tutor sign and date the inventory form ?

» If it is an inventory made by private writing, has it been signed and dated by two witnesses ?

» Have all of the supporting documents been given to you ?

2 .14 . What happens if the tutorship council does not agree with the contents of the inventory ?

If you believe that the inventory is incomplete or inaccurate, you can ask the tutor to make the necessary corrections. If the tutor refuses to cooperate and a dispute ensues, contact the person who is responsible for the minor’s file at the Curateur public to inform him or her of the situation and learn what further steps to take. This individual will help you carry out your responsibilities.

A checklist is included in «Tools and Forms,» and on the Curateur public’s website. It presents the most important questions to ask the tutor and the principal elements of the inventory to check.

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STAGE 3

ADMINISTERING THE PROPERTY


The Répertoire des aides financières gouvernementales pour le mineur [Directory of Government Subsidies for Minors] is available on the Curateur public’s website.

STAGE 3

ADMINISTERING THE PROPERTY

3 .1 . Why is it necessary to open an account «in the capacity of ?

In order to manage your assets and the minor’s assets separately, you must open an account «in the capacity of» the minor. It is completely separate from your personal account, and it enables you to manage the minor’s assets and deposit her or his income.

3 .2 . Why do investments needed to be registered «in the capacity of ?

Similarly, the minor’s investments must be registered in an «in the capacity of» account to distinguish them from your own investments. They must be labelled as follows: «(tutor’s name) in the capacity of tutor to (minor’s name).»

3 .3 . How do I determine the sources of the minor’s income ?

You must determine the sources of the minor’s income, because he or she may have several income sources, for example, compensations or annuities, interest on investments, or rental income from a building.

You are also responsible for collecting the minor’s earnings and following the procedures to obtain any other available benefits and compensations, government or other, to which the minor is entitled due to his or her condition. For example, the minor may be entitled to commpensations or benefits because he or she is disabled or an orphan.

What does the expression «in the capacity of» mean?

This is a phrase that follows an individual’s name to indicate that they are not personally concerned, but rather are carrying out a particular role. In this case, it indicates you are acting as a tutor and not on your personal behalf.

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3 .4 . What types of investments are presumed sound ?

Limit investments to those that are deemed sound, in other words, those that are mentioned in the Civil Code of Québec and considered as prudent investments. The following chart presents the most popular investments.

INVESTMENTS CONDITIONS

Purchase of bonds Bonds are issued and guaranteed by the government of Québec or another Canadian province, the federal government, the U.S. federal government or state governments, municipalities, school boards, and certain public service corporations in Canada.

Purchase of common shares Shares must be issued by a company that has complied for three years with the Canadian Securities Act and is listed on a recognized Canadian stock exchange.

Purchase of property Immoveable property may be deemed as a sound investment under certain circumstances. To assess your situation, contact the person who is responsible for your file at the Curateur public before buying a property. He or she can assist you with this process.

Mortgage loan The loaned amount must be a first mortgage on a building located in Québec. The loan must not cover over 80% of the value of the building.

RESP A registered education savings plan (RESP) is presumed sound if the investment in question is deemed sound. For example, if the RESP is composed of high-risk stock, it is not presumed sound. On the other hand, if it is composed of Québec savings bonds, it is presumed sound.

These investments, like other assets belonging to the minor, must be registered by the tutor in the capacity of the minor.

In case of doubt, ask a financial expert for confirmation that the investments you have made are presumed sound in the meaning of the law.

If you make what are deemed to be sound investments, you are acting prudently and properly fulfilling your obligations. However, if you make investments that are not stipulated by the law you could be held responsible for any losses and be required to repay them.

At the start of your administration, you may keep investments that were made before the institution of tutorship, even if they are not deemed sound.

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3 .5 . What are the tutorship council’s responsibilities ?

As tutorship council, your main responsibilities are to ensure that the tutor:

» Opens an account in the capacity of the minor to administer the minor’s property.

» Registers the minor’s investments in an «in the capacity of» account.

» Determines the source of the minor’s earnings and collects them.

» Only makes investments that are presumed sound.

» 3 .6 . What can the tutorship council do to fix a problem that may arise with the tutor ?

Remind the tutor of his or her obligations and their importance to the protection of the minor’s property. If, despite your intervention, the tutor refuses to carry out his or her obligations, you can contact the person in charge of the minor’s file at the Curateur public to inform them of the situation and learn what other steps to take.

If you observe repeated breaches or financial abuse on the part of the tutor, consult Section D, «What to Do in the Case of a Breach, Abuse, Report of Suspected Abuse, and Replacement,» or contact the Curateur public.

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STAGE 4

FURNISHING SECURITY


STAGE 4

FURNISHING SECURITY

4 .1 . What is security ?

Security is a guarantee furnished by the tutor to protect the minor’s assets. This means that the minor’s property will be protected or compensated for if the tutor appropriates or mismanages the property.

4 .2 . What types of security are there ?

The Curateur public accepts three types of security.

Hold funds

A hold funds is a written undertaking made by the financial institution in which the minor’s funds are held to retain all or part of this money until the end of the tutor’s administration, unless it receives written authorization from the tutorship council to unfreeze the funds.

The financial institution’s written confirmation is remitted to the tutorship council and the Curateur public. The hold funds must be confirmed every year, unless it covers all of the minor’s assets including interest until the end of the tutorship.

Mortgage guarantee

A mortgage guarantee is a contract that offers a piece of real estate owned by the tutor as a guarantee. The guarantee is made for the benefit of the minor. It is binding on the tutor up to the amount determined by the tutorship council. The document must be notarized and registered in the Registre foncier du Québec [Québec Land Register]. The notary’s fee may be covered with the minor’s funds. This type of security need not be renewed every year.

Contract of surety or another type of insurance

A contract of surety is an insurance policy that the tutor takes out to guarantee his or her administration. If the tutor fails to fulfill his or her obligations, the insurance company commits to pay the minor damages and interest up to the amount determined by the tutorship council. The premium for the contract of surety or insurance policy may be covered with the minor’s funds.


It is compulsory to furnish security if the minor’s assets are worth more than $25,000. It must be confirmed every year, unless it is a mortgage guarantee or a hold funds that covers all of the minor’s assets including interest until he or she comes of age.


4 .3 . Who determines the amount and type of security ?

The tutorship council is responsible for determining the type of security and the amount that must be furnished. It also sets a deadline by which the tutor must furnish this security. It must report its decision to the tutor and the Curateur public using the designated form, “Attestation to a Decision of the Tutorship Council Relative to the Security to be Provided by a Legal Representative.” This form is included in «Tools and Forms,» and on the Curateur public’s website.

To find out how to calculate the amount of security, refer to 4.7 in this section.

4 .4 . What are the tutor’s responsibilities ?

As a tutor, you are responsible for establishing and maintaining the security and providing written confirmation of its validity every year. You must send the confirmation to the tutorship council and the Curateur public at the same time as you send them your annual report. You must also promptly inform the tutorship council and Curateur public of any changes that have been made to the security, for instance, a change in the type of security, or a transfer of funds to another financial institution.

4 .5 . How do I obtain security ?

As a tutor, you must first get the tutorship council to decide on the amount and type of security that must be furnished. To do this, the tutorship council completes the “Attestation to a Decision of the Tutorship Council Relative to the Security to be Provided by a Legal Representative” form and sends it to you. Then, you contact the appropriate service provider to obtain the security.

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If the tutorship council opted for a hold funds, here is what you must do:

» 1. Take the form completed by the tutorship council to the financial institution that holds the minor’s patrimony and request a hold funds. The financial institution will then freeze the funds according to the directions of the tutorship council.

» 2. You should ask the financial institution for written confirmation of the hold funds.

These steps must be repeated every year unless the hold funds covers the entire amount of the minor’s patrimony, including interest, until the minor becomes of age. In this case, it is unnecessary to obtain confirmation every year.

In the case of a mortgage guarantee, because it is a notarized document, you will need to contact a notary to complete the process.

For a contract of surety or other type of insurance, contact an insurer to select the most appropriate product.

4 .6 . What are the tutorship council’s responsibilities ?

With respect to the security, the tutorship council has three responsibilities. First, it must determine the amount and type of security and the time limit the tutor must respect to guarantee the minor’s property. To do this, you must complete the “Attestation to a Decision of the Tutorship Council Relative to the Security to be Provided by a Legal Representative” form and send it to the tutor so that he or she can complete the steps required to obtain the security you have determined must be furnished.

For your assistance, these documents are included in «Tools and Forms,» and on the Curateur public’s website.

» “Attestation to a Decision of the Tutorship Council Relative to the Security to be Provided by a Legal Representative”;

» A sample Hold Funds application to a financial institution;

» A sample Hold Funds confirmation form.

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Second, you must ensure that the tutor provides proof of the requested security every year, except in the case of a mortgage guarantee or hold funds that covers all of the minor’s assets, including interest, until the minor comes of age.

Last, you must promptly communicate all information concerning the security (hold funds, release, unfrozen funds, etc.) to the Curateur public.

It is compulsory to furnish security if the minor’s assets are worth more than $25,000, and you must confirm it every year. However, if the security consists of a mortgage guarantee or a hold funds on all of the minor’s assets plus interest until he or she comes of age, it is not necessary to confirm it annually.

4 .7 . How is the amount of security calculated ?

In general, the amount of the security should correspond to the portion of the minor’s patrimony that will not be used to cover various needs such as maintenance costs for a building owned by the minor, or the fees of the accountant who produces the annual report. In other words, the fewer and smaller the needs, the higher the security. If both of the minor’s parents are deceased, the dative tutor can use the minor’s patrimony to cover the child’s needs. This is an important element to consider in your overall analysis.

In order to establish the amount of the security, you should work with the tutor to assess the need to draw on the minor’s patrimony. You will need to repeat this process every year.

4 .8 . Can the amount of the security be contested ?

If the Curateur public considers that your calculation of the security to be furnished is substantially less than what will be required to administer the minor’s patrimony, they could ask you to revise your decision.

4 .9 . Can the tutor be exempted from the obligation to furnish security ?

All tutors must furnish security to guarantee their administration if the value of the minor’s assets exceeds $25,000. However, in calculating the amount, immoveable property may be exempted. For example, a house, land, and certain material items

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such as a vehicle, boat, or valuable furnishings may be exempted from the security calculation. If these items were to be sold, the proceeds of the sale would then have to be considered in the security calculation.

4 .10 . What happens if the tutor does not furnish security ?

Since the security is a compulsory part of administering the patrimony of a minor, refusal to furnish it could ultimately lead to the tutor’s replacement. The tutorship council and the Curateur public have the power to apply to the court for a tutor’s replacement if the tutor fails to fulfill his or her responsibilities.

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STAGE 5

FINANCIAL TRACKING


STAGE 5

FINANCIAL TRACKING

5 .1 . Why the need for financial tracking ?

To facilitate the administration of the minor’s patrimony, a simple accounting system is recommended. It can be manual or electronic and should include a section for earnings and another section for expenditures. If you enter cash inflows and outflows from time to time during the year it will be easier to produce the annual report.

For more information about the annual report, go to page 32 in this section.

5 .2 . What documents must be preserved ?

All supporting documents related to the administration of the minor’s property should be preserved, including invoices, receipts, cheque stubs, and investment reports prepared by the financial institution.

5 .3 . Who preserves what ?

The secretary of the tutorship council is responsible for preserving all documents relating to the tutorship of the minor’s property. You should give him or her copies of all supporting documents relating to your administration. Remember to keep the originals for your own records.

A sample financial tracking model is provided in “Tools and Forms.” You can also download the Excel file on the Curateur public’s website and use it as your bookkeeping template.

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STAGE 6



STAGE 6


6 .1 . Why is it necessary to produce an annual report ?

The annual report is the method that has been chosen for tutors to account for their administration and justify all the actions that have been taken in the minor’s name. As its name indicates, the report must be produced every year.

6 .2 . How do I produce the annual report ?

To produce the annual report, you can refer to the inventory that was drawn up at the beginning of your administration, the last annual report you prepared, and the invoices, cheque stubs, bank statements, and investment statements that you have kept over the year preceding the report.

If it is too complicated for you to produce the annual report, you can ask for assistance from an accountant or another qualified professional. The fees you incur can be covered by the minor’s patrimony.

If the minor’s patrimony is worth $100,000 or more, the Curateur public may require that it be audited by an accountant who is a member of a professional order.

The annual report presents the minor’s assets, debts (liabilities), earnings, and expenditures in the past year.

We ask that you send in the annual report within three months after the tutorship’s anniversary date. For example, if the tutorship began on June 1, the report should be remitted by September 1 of every year. To find out the tutorship’s anniversary date, contact the Curateur public.

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6 .3 . Detailed or simplified? What form do I complete ?

The first year, you will receive a detailed annual report form one month before the tutorship’s anniversary date. In the second year, depending on the minor’s financial situation, you will receive the same detailed form or the simplified form.

You will be sent the simplified form, in particular, if the minor does not own any buildings, land, stocks, bonds, or investments guaranteed by a mortgage on a building or other property.

The person in charge of the minor’s file for the Curateur public will call you to help you complete your first annual report. He or she will assist you in the process and answer any questions you may have

6 .4 . Who do I send the report to ?

Once the annual report has been completed, you must send it to:

» The secretary of the tutorship council;

» The minor, if he or she is 14 or older;

» The Curateur public;

» The tutor to the person of the minor, if applicable.

We recommend that you keep a copy of the annual report for your records.

Remember that if the minor is 14 or older, he or she is entitled to be informed about the administration of his or her patrimony and to receive a copy of the annual report. It is your responsibility to make sure that the minor understands the contents of the report. You can inform the tutorship council and the Curateur public of your actions in this respect.

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We ask that the tutor send in the annual report within three months after the tutorship’s anniversary date. For example, if the tutorship began on June 1, the report should be remitted by September 1 of every year. To find out the tutorship’s anniversary date, contact the Curateur public.


6 .5 . What documents should I enclose with the annual report ?

When you send your first annual report to the Curateur public, you must supply a copy of all supporting documents to confirm all the assets, liabilities, earnings, and expenditures entered in the report in addition to giving them to the secretary of the tutorship council. In the following years, only the annual report needs to be sent to the Curateur public, but you should still give all supporting documents to the secretary of the tutorship council. The Curateur public may request them when it reviews your annual report. You are advised to keep your own copy of all these documents. Every year, you must also send the Curateur public proof that the security has been renewed.

6 .6 . What happens if the tutor does not send in the annual report ?

Since the annual report is a compulsory part of administering the patrimony of a minor, refusal to prepare one could ultimately lead to the tutor’s replacement. The tutorship council and the Curateur public have the power to apply to the court for a tutor’s replacement if the tutor fails to fulfill his or her responsibilities.

6 .7 . What are the tutorship council’s responsibilities with regard to the annual report ?

The main responsibilities of the tutorship council are to ensure that:

» The tutor produces the annual report within the prescribed time limits, in other words, three months after the tutorship’s anniversary date.

» The annual report presents an accurate picture of the minor’s patrimony.

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A check list is included in «Tools and Forms,» and on the Curateur public’s website.

6 .8 . What elements of the annual report must be verified ?

As a member of the tutorship council, you must verify the annual report by paying particular attention to the following:

» Does the annual report present all of the minor’s property and debts ?

» Is the information contained in the annual report accurate and entered under the proper headings ?

» Have all the expenditures been entered in the annual report ? Have they been entered correctly ?

» Have all of the supporting documents been given to you ?

6 .9 . What happens if the tutorship council does not agree with the contents of the annual report ?

If you believe that the annual report is incomplete or inaccurate, you can ask the tutor to make the necessary corrections. If the tutor refuses to cooperate and a dispute ensues, contact the person who is responsible for the minor’s file at the Curateur public to inform him or her of the situation and learn what further steps to take. This individual will help you carry out your responsibilities.

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STAGE 7

(END OF YOUR ADMINISTRATION)

PRODUCING THE FINAL REPORT


The final report must be completed within 30 days of the end of your administration. For example, if the minor turns 18 on April 8, you must give him or her the final report by May 8.

STAGE 7 (END OF YOUR ADMINISTRATION) PRODUCING THE FINAL REPORT

7 .1 . When does the administration of the tutorship come to an end ?

The tutor administers the minor’s patrimony until

» The minor comes of age or is emancipated;

» The minor dies before coming of age;

» He or she is replaced by another tutor.

At the end of their administration tutors must account for their administration to the minor who has reached majority, the liquidator of the succession, or to the replacement tutor, depending on the case, as well as the tutorship council and the Curateur public.

7 .2 . How do I produce the final report ?

To prepare the final report, you can refer to the inventory prepared at the beginning, bank and investment statements, annual report, and invoices and cheque stubs that you have preserved during the tutorship.

If it is too complicated, you can give the job to an accountant or another qualified professional. The fees you incur can be covered by the minor’s patrimony.

The final report includes a list of the assets and liabilities as they stand at the end of your administration.

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7 .3 . Detailed or simplified? Which type of final report should I prepare ?

The Curateur public has provided a simplified form to help you prepare your final report at the end of the tutorship. This form will be sent out a month before the end of your administration.

If the minor who has reached majority accepts the simplified version, you should complete the form and have him or her sign it to show that he or she has accepted the final report. The procedure is the same if the final report is remitted to the liquidator of the minor’s succession or the tutor who has replaced you.

The person who receives the final report is entitled to ask for additional supporting documents and explanations. They can also ask you for a more detailed final report than the form supplied by the Curateur public. In this case, they are responsible for covering the incurred costs.

7 .4 . To whom do I remit the final report ?

You must give a signed original of the final report to the minor who has come of age (or the liquidator of his or her succession, or the tutor who has replaced you). You must also send a copy to the tutor to the person, if applicable, the tutorship council and the Curateur public.

Keep the signed original copy, because it serves as proof that the minor who has come of age, liquidator of his or her succession, or replacement tutor has acknowledged that you have properly administered the patrimony for which you were responsible.

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DATIVE TUTOR


7 .5 . What happens if the tutor does not produce the final report ?

If the Curateur public does not receive a copy of the final report within 30 days of the end of your administration, it will inform the minor who has reached majority of this fact (or the liquidator of his or her succession, or the replacement tutor) and inform that individual of the recourse available. The tutorship council can also offer its assistance to the minor who has come of age to obtain the final report. The Curateur public may take other measures to persuade you to produce it, for instance, issue a notice of offence.

7 .6 . What is the cancellation of security ?

The cancellation of security (legal terms are discharge or release) is the elimination of the guarantee you gave to protect the patrimony of the minor under tutorship. You will obtain it when the concerned individual has accepted the final report.

The cancellation of the security may be given by:


» The liquidator of his or her succession, if the minor is deceased;

» The tutorship council, if another individual replaces you as tutor.

If there are charges associated with the cancellation of security, they may be covered by the minor’s patrimony. Some institutions automatically cancel the security when the child comes of age.

7 .7 . What do I do with the property ?

Once the individual concerned has accepted the final report, all that remains to be done is transfer the property, documents, bank accounts, investments, and other sources of income to the minor’s name.

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7 .8 . What are the tutorship council’s responsibilities with regard to the final report ?

As a member of the tutorship council, your main responsibilities are to ensure that:

» The tutor produces the final report within the prescribed time limit, which is 30 days after the end of his or her administration.

» The final report presents an accurate picture of the minor’s patrimony at the end of the tutor’s administration.

7 .9 . What elements of the final report must be verified ?

Pay special attention to the following:

» Does the final report present all of the minor’s property and debts ?

» Is the information contained in the annual report accurate and entered under the proper headings ?

7 .10 . What happens if the tutorship council does not agree with the contents of the final report ?

If you believe that the annual report is incomplete or inaccurate, you can ask the tutor to make the necessary corrections.

In the event of a disagreement, we recommend that you contact the person who is responsible for the minor’s file at the Curateur public to inform him or her of the situation and learn what further steps to take.

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7 .11 . What happens if the tutor does not produce the final report ?

You must remind the tutor of the obligation to produce the final report and its importance to the administration of the minor’s property.

If, despite this intervention, the tutor still refuses to produce a final report, contact the person who is in charge of the minor’s file for the Curateur public. This individual will consider with you any additional steps that need to be taken.

7 .12 . To whom should the documents related to the tutorship be remitted ?

The secretary of the tutorship must remit the documents related to the tutorship to:


» The minor’s heirs, if he or she is deceased;

» The new tutorship council in the event of the council’s replacement;

» The tutor or curator if, at the age of 18, the minor who has come of age is incapable of taking care of himself or herself and is benefiting from protective supervision for persons of full age.

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June 2017

CMANAGEMENT

OF THE PATRIMONY

MANAGEMENT

OF THE PATRIMONY C SE

CTI

ON


SECTION C - MANAGEMENT OF THE PATRIMONY2

SECTION C - MANAGEMENT OF THE PATRIMONY 3

CONTENTS

1. MANAGEMENT OF THE PATRIMONY WHEN THE DATIVE TUTOR COVERS THE CHILD’S EXPENSES 5

1.1. Can I use the minor’s patrimony to cover his or her needs ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

1.2. Am I obliged to preserve the patrimony ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

2. PARENTAL SUPPORT OBLIGATION AND MANAGEMENT OF THE PATRIMONY 6

2.1. How do I decide whether an expense can be covered using the minor’s patrimony ? . . . . . . . . . . . . . . . . . . . . . . . . . . 6

2.2. When necessary, is it possible to use compensation benefits ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

3. OTHER IMPORTANT INFORMATION RELATING TO THE MANAGEMENT OF THE PATRIMONY 8

3.1. How do I sell property or borrow a large sum of money ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

3.2. How do I renounce a succession ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

3.3. What are the expenses of a tutorship ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

3.4. Do I have to file a tax return for the minor ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

3.5. Can the tutor or tutorship council receive remuneration ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10


1. MANAGEMENT OF THE PATRIMONY WHEN THE DATIVE TUTOR COVERS THE CHILD’S EXPENSES

1.1. Can I use the minor’s patrimony to cover his or her needs ?

Yes, if the parents are no longer able to fulfill their support obligations, you can pay all

the costs related to the minor’s needs using his or her patrimony.

1.2. Am I obliged to preserve the patrimony ?

Yes, it is your obligation to preserve the minor’s patrimony and remit it to them when they turn 18. This is what the Civil Code of Québec terms simple administration. This means that while you may use the minor’s patrimony to cover his or her needs, you must do everything you can to preserve the portion that remains unused.

In this section, we present basic notions for the sound management of a minor’s patrimony. As a rule, this patrimony must be preserved. But there are some exceptions to the rule. We describe them in the following pages.

Generally speaking, dative tutors can use the minor’s patrimony to provide for the minor’s needs, except in cases where the child’s parents are still able to fulfill their support obligation. This means that dative tutors must first find out whether the parents are still capable of paying their child’s support costs. This will have a major impact on how you will manage the minor’s patrimony.


DATIVE TUTOR

TUTORSHIP COUNCIL

DATIVE TUTOR

DATIVE TUTOR


Preservation of the minor’s patrimony is the rule; spending it is the exception.

2. PARENTAL SUPPORT OBLIGATION AND MANAGEMENT OF THE PATRIMONY

This section only concerns the patrimony of minors whose parents must fulfill their support obligation. If this is not your case, go to part 3.

Parents of a child under tutorship have support and maintenance obligations even though you are acting as tutor to the property of the minor. For example, they must ensure their child has food, clothing, housing, education, personal care, transportation, recreation activities, and any other goods and services he or she may need. They must pay for these things with their own money. In other words, the fact that their child has assets or earnings does not relieve them of their parental obligation to cover these needs using their own money. On the other hand, in exceptional circumstances, a dative tutor can use the minor’s patrimony to cover the minor’s needs. This section presents the circumstances under which this is permissible.

2.1. How do I decide whether an expense can be covered using the minor’s patrimony ?

When parents are unable to pay for an item or services their child needs, the dative tutor can draw on the minor’s patrimony to cover the expense. This is an exceptional situation, however, because parents are required to fulfill their support obligation.

The patrimony can be used when you and the tutorship council have determined that the parents do not have the means to cover the cost of a necessary item or service, in particular, to cover expenses related to the minor’s health, education, or employment integration.

Here are some examples:

» Health: orthodontic or other dental care, optometry expenses;

» Schooling: tuition fees, purchase of educational materials, expenses related to educational and extracurricular activities in the program of study (outings, camp, etc.);

» Employment integration: postsecondary tuition, purchase of work tools, special education fees, transportation costs, etc.

DATIVE TUTOR


The decision you and the tutorship council make jointly must be in the minor’s interests. The tutorship council will evaluate whether it can authorize the exceptional use of the patrimony by considering the following questions:

» Is it essential to draw on the patrimony ?

» Is it in the minor’s interests to make this expenditure ?

» Have other options been considered (bursaries, grants, etc.) ?

» Is the identified need truly necessary ?

» Would the parents’ income be sufficient to pay for the item or service withouthaving to draw on the minor’s patrimony ?

If you still have questions, consult the person who is in charge of the minor’s file at the Curateur public.

2.2. When necessary, is it possible to use compensation benefits ?

Jeremy has been receiving benefits from the SAAQ since his father, Paul, died in a car accident. The tutor can use one of them to cover Jeremy’s needs.

Certain benefits are paid to the child to compensate for the loss of income that usually results from the death of one of the parents. The purpose of these payments is to contribute to the child’s maintenance. To cover the child’s needs, the tutor can therefore use the lump sum death benefit paid to a dependant other than the spouse by the Société de l’assurance automobile du Québec (SAAQ), or the monthly death benefits paid by the Direction de l’indemnisation des victimes d’actes criminels (IVAC) [victims compensation] and the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) [workers compensation].

Other sums that the minor may receive must be preserved: inheritance, life insurance product, compensation for damage sustained, amount resulting from an out of court settlement, etc.

Please contact the person who is in charge of the child’s file to learn more about the rules for using compensation benefits.

DATIVE TUTOR


For additional information concerning the purchase or sale of immoveable property, feel free to contact the Curateur public.

For more information on the renunciation of a succession, contact Revenu Québec.

3. OTHER IMPORTANT INFORMATION RELATING TO THE MANAGEMENT OF THE PATRIMONY

3.1. How do I sell property or borrow a large sum of money ?

Benjamin inherited a rental building that needs major renovations. Emily, his dative tutor, wants to take out a $15,000 loan to make building repairs and thereby preserve its value. How must she proceed to obtain this loan ?

As a tutor, if you want to sell something that belongs to the minor or take out a large loan in the minor’s name, you must first obtain the authorization of the tutorship council. If the value of the item or loan exceeds $25,000 you must obtain court authorization, and the court will ask the tutorship council for its opinion.

The tutorship council or the court will agree to the expenditure or loan only in cases where it is necessary for the minor’s education and maintenance, to pay the minor’s debts, to keep an item of the child’s property in good condition, or to preserve its value, as in the above example.

3.2. How do I renounce a succession ?

A succession devolved to a minor is automatically accepted unless otherwise indicated. If you wish to renounce the succession because it is insolvent, the tutorship council must first give you its authorization. If it agrees, you can renounce the succession by means of a notarized act or a judicial declaration. The inheritance then becomes an unclaimed succession and you must so notify Revenu Québec. It should be kept in mind, however, that a minor cannot be forced to pay the debts of a succession if they exceed the value of the assets he or she is receiving.

DATIVE TUTOR

DATIVE TUTOR


3.3. What are the expenses of a tutorship ?

Certain expenses that are directly related to the administration of the minor’s property can be paid out of the minor’s patrimony: these are the tutorship expenses.

Expenses related to the tutorship function

You are authorized to pay tutorship expenses out of the minor’s patrimony, particularly the following:

» Fees and costs related to the formation of the tutorship council;

» Accountant’s fees to produce the annual reports, if applicable;

» Any expenses related to the representation of the minor in the exercise of his or her civil rights (lawyer’s fee, etc.).

Expenses related to the preservation or protection of assets

As a general rule, expenses related to the preservation of the minor’s property may be paid out of the minor’s patrimony. For example, you can use his or her money to pay for:

» Regular repairs of immoveable property that do not require taking out a loan or selling another asset (in such cases, you must obtain the authorization of the tutorship council or court);

» Bank and investment fees;

» Purchase of property insurance;

» Income tax, property tax, etc.

3.4. Do I have to file a tax return for the minor ?

Depending on the value of the minor’s patrimony, you may have to file a tax return. Contact Revenu Québec or the Canada Revenue Agency for information about your obligations in this respect.

DATIVE TUTOR

DATIVE TUTOR


3.5. Can the tutor or tutorship council receive remuneration ?

The activities of the tutor or member of a tutorship council are usually unremunerated. However, the tutor may receive remuneration that is determined by the court, based on the recommendation of the tutorship council. The secretary of the tutorship council can also be remunerated, based on an amount determined by the meeting of family and friends and approved by the court.

Depending on the case, the father, mother, or liquidator of their succession, if authorized, can also set the amount of remuneration to be received by the dative tutor.

DATIVE TUTOR

TUTORSHIP COUNCIL


June 2017

D

WHAT TO DO IN THE EVENT OF A BREACH,

FINANCIAL ABUSE, REPORT OF ABUSE,

OR REPLACEMENT

WHAT TO DO IN THE EVENT OF A BREACH,

FINANCIAL ABUSE, REPORT OF ABUSE,

OR REPLACEMENT D SE

CTI

ON


SECTION D - WHAT TO DO IN THE EVENT OF A BREACH, FINANCIAL ABUSE, REPORT OF ABUSE, OR REPLACEMENT 3

CONTENTS

1. PROCEDURES TO BE FOLLOWED IN THE EVENT OF A BREACH OR FINANCIAL ABUSE 5

1.1. What is a breach ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

1.2. What is financial abuse ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

1.3. How do I detect financial abuse ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.4. What are the tutorship council’s responsibilities ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

1.5. How do I intervene in the event of financial abuse ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

2. WHAT TO DO IF SOMEONE REPORTS ABUSE 7

2.1. What is a report of abuse ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

2.2. What is the role of the Curateur public ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

2.3. What is the role of the tutorship council ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

3. REPLACING THE TUTOR, A MEMBER OF THE TUTORSHIP COUNCIL, OR THE COUNCIL SECRETARY 8

3.1. What is involved in replacing the tutor ?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

3.2. How is a member of the tutorship council replaced ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

3.3. How is the secretary of the tutorship council replaced ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

3.4. How does the tutorship council operate if it is formed of only one member ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

4. APPOINTING AN AD HOC TUTOR 10

4.1. What is an ad hoc tutor ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

4.2. Under what circumstances would an ad hoc tutor be appointed ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

4.3. How is an ad hoc tutor appointed ? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10


This section is mainly addressed to the tutorship council. After reading it you will know:

» The meaning of a breach, financial abuse, and the reporting of abuse;

» What you must do in such situations;

» How to replace a member of the tutorship council or its secretary;

» Under what circumstances you should appoint an ad hoc.

This information can also be useful to the tutor because it explains the possible consequences if he or she commits a breach or financial abuse.

1. PROCEDURES TO BE FOLLOWED IN THE EVENT OF A BREACH OR FINANCIAL ABUSE

.1. What is a breach ?

A breach is the failure of the tutor to fulfill one of his or her legal obligations with respect to the administration of the minor’s patrimony; for example, the tutor’s failure to prepare an inventory, submit annual reports, or final report constitutes a breach.

1.2. What is financial abuse ?

Financial abuse is the use of a minor’s money or assets by someone who is either seeking personal financial gain or not using the funds in the minor’s interests. The minor’s patrimony is consequently reduced.

An example of this would be if a tutor mismanaged the minor’s assets or used the minor’s patrimony for personal gain. This could take the form of theft of personal effects or money, fraudulent investments, etc.


1.3. How do I detect financial abuse ?

Various signs suggest the presence of financial abuse:

» Sudden withdrawal of large sums of money from the minor’s bank account, or increased number of bank transactions;

» An unusual real estate transaction;

» The disappearance of property belonging to the minor;

» Late payment of bills and unpaid accounts, etc.

1.4. What are the tutorship council’s responsibilities ?

During the tutorship, the tutorship council must ensure that the tutor properly fulfills all of his or her obligations. For example, it must ensure that the tutor manages the minor’s patrimony in the child’s interests, and produces requested administrative documents in a timely fashion.

In addition to reminding the tutor of his or her obligations, if the tutor commits a breach or financial abuse, the tutorship council must rapidly intervene to correct the situation. It must also inform the Curateur public of the situation. If the tutor refuses to make the necessary corrections, for example, to produce the annual administration report, or repay the minor for money that he or she withdrew without permission from the minor’s patrimony, the tutorship council must act as quickly as possible and consider replacing the tutor.

1.5. How do I intervene in the event of financial abuse ?

Many measures can be taken in the event of financial abuse. The most common measures are to correct the situation, or for the tutor to repay money or remit property that he or she has appropriated. If this is impossible, the tutor can voluntarily undertake to repay the sums belonging to the minor. If not, he or she may be replaced as tutor to the property of a minor and legal action for damages may be brought against him or her.

We recommend that you contact the person who is responsible for the minor’s file at the Curateur public to learn what steps to take.

TUTORSHIP COUNCIL


Reports concerning a minor’s well-being, and not his or her patrimony, should be addressed to the Direction de la protection de la jeunesse [youth protection department].

2. WHAT TO DO IF SOMEONE REPORTS ABUSE

2.1. What is a report of abuse ?

In tutorships of a minor’s property, a report of abuse is information that is sent to the Curateur public by an individual or an agency concerning a minor who they claim is the victim of negligence or financial abuse. The Curateur public’s responsibility is confined to the minor’s patrimony.

2.2. What is the role of the Curateur public ?

The Curateur public may conduct an investigation to verify the information it has received and take any necessary steps to correct the situation, thereby protecting the child’s property.

2.3. What is the role of the tutorship council ?

The main responsibility of the tutorship council is to oversee the administration of the tutor and inform the Curateur public if it suspects the tutor or anyone else of committing financial abuse with respect to the minor’s patrimony.

In addition, depending on the nature of the information, the Curateur public may ask the tutorship council to take action on the report. In such cases, it will inform the council about the next steps it must take. The Curateur public will assist the tutorship council throughout the process, which could ultimately result in the tutor’s replacement.

TUTORSHIP COUNCIL


Remember that ideally, both branches of the immediate family (maternal and paternal) should be represented on the tutorship council.

3. REPLACING THE TUTOR, A MEMBER OF THE TUTORSHIP COUNCIL, OR THE COUNCIL SECRETARY

3.1. What is involved in replacing the tutor ?

If the tutor is unable or neglects to fulfill his or her obligations, the tutorship council must apply to the court for his or her replacement. The Curateur public and any other interested individual may also go to the Superior Court to institute replacement proceedings. During these proceedings, the tutor will continue to perform his or her duties, unless the court decides otherwise.

Last, if they have serious grounds, dative tutors may apply to the court to be relieved of their duties. They must first notify their tutorship council.

3.2. How is a member of the tutorship council replaced ?

In the event of the retirement or death of a member of the tutorship council, the other members will choose a replacement from the two alternates named by the meeting of family and friends, or in the judgment. If there are no alternates, or if they refuse to assume this responsibility, the members will choose a replacement from the family. As a last resort, they can also choose a close friend of the family. Written notification of the renunciation of a member of the tutorship council and the acceptance of a new member must be sent to the Curateur public.

When a replacement has been designated, the tutorship council must also promptly inform the tutor and the minor if he or she is 14 or older.

If the tutorship council cannot find a replacement, it must apply to the court.

TUTORSHIP COUNCIL

TUTORSHIP COUNCIL


3.3. How is the secretary of the tutorship council re-placed ?

If the secretary of the tutorship council renounces his or her duties or dies, the other members of the council will choose a replacement from the two alternates. They can also choose someone else to replace the secretary in performing his or her duties. If, under exceptional circumstances, the secretary is the sole member of the tutorship council, the replacement must be found by applying to the court.

As with the replacement of any other member of the tutorship council, the tutor and the minor, if he or she is 14 or older, and the Curateur public must be informed of the change.

3.4. How does the tutorship council operate if it is formed of only one member ?

When the tutorship council comprises a single person, a replacement must be found from among the family and friends. An application is made to the court to appoint this individual. Depending on the case, this process may be undertaken by the sole member who is resigning or by the tutor.

We recommend that you consult a lawyer or a notary to assist you with the legal proceedings. The fees you incur to appoint a replacement can be covered by the minor’s patrimony.

TUTORSHIP COUNCIL

TUTORSHIP COUNCIL


4. APPOINTING AN AD HOC TUTOR

4.1. What is an ad hoc tutor ?

An ad hoc tutor is a person who is appointed to temporarily represent the minor for a specific reason. His or her powers are limited, because he or she is only representing the minor in a particular situation. He or she is not replacing the tutor in the administration of the minor’s property.

4.2. Under what circumstances would an ad hoc tutor be appointed ?

An ad hoc tutor is appointed when the minor has legal interests to negotiate with his dative tutor. This would be the case, for example, where a minor child and his dative tutor own a building with other co-owners, one of whom disagrees with the terms of division of the building and asks the court to intervene. Since the minor and his dative tutor are involved in this application, an ad hoc tutor must be appointed to protect the minor’s interests.

4.3. How is an ad hoc tutor appointed ?

The tutorship council is responsible for appointing an ad hoc tutor whenever the interests of the child and those of the dative tutor are in opposition.

Ad hoc tutors are appointed by the court on the advice of the tutorship council. Whenever the situation calls for it, the tutorship council selects an individual who will be able to properly defend the minor’s interests and then so notifies the court.

TUTORSHIP COUNCIL



June 2017

CTOOLS AND FORMS

TOOLS AND FORMS


TOOLS AND FORMS

TOOLS

1. Glossary

2. Quick Reference (go over with private representation officer during first phone call)

3. Guide for curators and tutors who wish to make an inventory by private writing (included in inventory form)

4. Inventory Checklist

5. Financial tracking (Excel file available on the Curateur public’s website)

6. Guide for curators and tutors who must provide an annual administration report

7. Annual Report Checklist

8. Agenda (sample)

9. Minutes of annual meeting of the tutorship council (sample)

FORMS

1. Inventory Made by Private Writing (attached form in envelope)

2. Application to a Financial Institution for a Hold Funds

3. Hold Funds Confirmation

4. Attestation to a Decision of the Tutorship Council Relative to the Security to be Provided by a Legal Representative

5. Exceptional Use of the Patrimony of a Minor

G LO S SA RY Words Definitions

Ad hoc tutor Tutor appointed by the court on the recommendation of the tutorship council when a minor has interests to discuss judicially with his or her tutor, or when there is the appearance of a conflict of interest. The ad hoc tutor is appointed to defend the minor's interests with regard to a particular issue. He or she has a temporary mandate. Once the issue has been settled, his or her role is terminated.

Allowance Sum of money paid to cover a need.

Annual report Document accounting for the administration of the property of a minor that is produced every year. It presents the minor’s assets, debts (liabilities), earnings, and expenses for the past year.

Assets All of the property owned by an individual, including money, real estate, vehicle, other possessions.

Civil rights Set of rights comprising, in particular, the right to respect for private and family life, respect of home and correspondence, right to one's image, right to freedom and security, freedom of movement, freedom of thought, conscience, and religion, right to free expression, assembly, and association, right to marry and start a family.

Clerk Officer of the court who exercises certain administrative and legal functions in a court such as the Superior Court.

Compensation Sum of money paid to remedy harm or an injury.

Curateur public Individual appointed by the Québec government who, with his or her team, protects the rights and property of incapacitated individuals who are isolated or whose family and friends are unable to care for them. In the tutorship of a minor's property, the Curateur public helps and supervises tutors and the members of the tutorship council. He or she also has the power to investigate, either on his or her own initiative, or on request.

Dative tutor Person who agrees to take care of a child whose parents are no longer able to care for him or her. He or she is appointed by the court, or designated in a will, mandate in case of incapacity, or declaration made to the Curateur public. The Curateur public can also act in this capacity.

Direction de la protection de la jeunesse [Youth Protection]

Agency responsible for protecting children whose safety or personal development is threatened, and supporting their parents. It receives and processes reports of children in danger or in a potentially harmful situation.

2

Expenses of the tutorship Sums directly related to the administration of a minor's property. This could include expenses related to the tutorship function or to the preservation and protection of property.

Fees Sums that a professional bills for his or her services.

Forms of protective supervision

Legal mechanisms established to protect individuals who have become vulnerable as a result of their incapacitated condition, and minors. They are designed to ensure the protection of these individuals, administer their property, and generally enable them to exercise their rights.

Full emancipation Right granted by a court judgment to a minor enabling him or her to exercise his or her civil rights as if he or she were of age.

In the capacity of Phrase that follows an individual’s name to indicate that they are not personally concerned, but rather are carrying out a particular role.

Inventory List of an individual's property and debts.

Investments that are presumed sound

Investments listed in the Civil Code of Québec are deemed prudent. Tutors are obligated to make investments presumed sound using the minor's patrimony.

Judicial district Geographic division of Québec that has a courthouse that is responsible for the management of legal proceedings.

Legal tutor Parents of a child. They are automatically the child's legal tutors until the child turns 18.

Liabilities Total amount of the debts an individual owes.

Liquidator Individual charged with settling a succession up to the distribution of assets to the heirs. In the past, the term for this was testamentary executor.

Meeting of relatives, persons connected by marriage or civil union and friends

Meeting of the immediate family, in-laws (brother-in-law, sister-in-law) and friends who are consulted about the composition of the tutorship council.

Minor Person who is less than 18 years old.

Motion or opinion on request

Official application to the court made according to an established procedure.

Moving toward independence

Notion referring to the process of a minor progressively acquiring the right to exercise certain rights and responsibilities before he or she comes of age.

Notarial Document prepared and recorded by a notary.

3

Patrimony An individual's assets and obligations. It consists of everything, both assets and liabilities.

Person of full age, of age Person aged 18 or older.

Persons connected by marriage or civil union

In-laws (brother-in-law, sister-in-law).

Private writing Document that is not notarial. An inventory made by private writing must be done in the presence of two witnesses.

Renouncing a succession Refusing to be someone's heir by means of a notarial act.

Security Guarantee furnished by the tutor to protect the minor's assets. This means that the minor’s property will be protected or compensated for if the tutor appropriates or mismanages the property.

Simple emancipation Right given to the minor to perform acts that normally only an adult can perform (e.g., sign a lease of less than three years' duration, direct exercise of certain civil rights, and all the acts of simple administration).

Support obligation Parents' responsibility to provide their children with food and ensure their maintenance. Together, these two responsibilities make up the support obligation. The support obligation includes, in addition to food, clothing, housing, education, personal/health care, transportation, recreational activities, etc.

Tutor to the person Tutor who is specifically responsible for the exercise of a minor's civil rights. For example, he or she ensures the minor's rights are respected and gives consent to proposed medical treatments. Generally, the same person is tutor to the property and the person.

Tutor to the property Tutor who is responsible for ensuring the sound management of the minor's patrimony and protection of the minor's assets until he or she comes of age. Generally, the same person is tutor to the property and the person.

Tutorship council Group that is usually composed of three individuals who are chosen from the family and friends attending the meeting of relatives, persons connected by marriage or civil union and friends to assist the tutor and oversee his or her administration. This council has a secretary, who may or may not also be a council member.

Tutorship to a minor Generally speaking, minors are under tutorship until they turn 18. Their tutors—usually their parents—are responsible for their welfare, the exercise of their civil rights, and the protection of their patrimony. When a minor possesses assets worth $25,000 or more, the law stipulates that the Curateur public must oversee the administration of this patrimony. In such cases, the tutor has additional obligations.

Quick Reference

File number: ____________

1. Date tutorship began

2. Deadlines

Deadline for completing the inventory

Deadline for furnishing security

Deadline for completing the annual report

3. Contact information

Private Representation Officer

Notary or lawyer

Accountant

4. Other information

GUIDE FOR THE USE OF CURATORS AND TUTORS WHO WANT TO PROVIDE AN INVENTORY AS A PRIVATE WRITING

ou must fill out this form in the presence of two witnesses, who will sign it after it

has been completed.

If you administer the assets of several people, you must fill out one form for each of them.

Please return one of the duly completed forms in the enclosed envelope and keep the other for your records. You must send the third copy to the tutorship council. The law requires that you make an inventory of the assets of the person you represent within 60 days of taking office as curator or tutor.

IDENTIFICATION Enter in this section: the last name, first name, date of birth and

address of the represented person; your last name, first name, address and

telephone number; the last name, first name, address and

telephone number of each of the twowitnesses;

the date on which you prepare the inventory.

ASSETS If the minor has not received all the assets that would normally be included in the inventory, inform the Curateur public and produce a partial inventory.

Reference: Section B, page 16.

Point 1: Cash on hand Enter the cash belonging to the patrimony that is in the possession of the legal representative or the represented person, as well as any cheques that have not yet been cashed or deposited.

Point 2: Bank accounts Enter the number and balance of any bank accounts (savings accounts and current accounts).

Point 3: Certificates of deposit Enter the number and the value of the certificates of deposit (term deposits) held by the represented person.

Point 4: Accounts receivable Enter any amounts lent based on an oral agreement or against a note signed by the represented person. Also enter the name and address of anyone owing money to the represented person.

Point 5: Bonds Enter the name of any bonds owned by the represented person, their number, their maturity date and their value.

Point 6: Shares and mutual funds Enter the name of the shares owned by the represented person, the number of each of them, and if possible, their value at the time they were purchased. You must also enter in this section the units owned in mutual funds, if any.

Point 7: Mortgage receivable

Not to be confused with a mortgage payable (box 17).

Enter the amounts lent on behalf of the represented person against a secured asset, most often a house. You must provide as much information as possible on a mortgage, because it often involves substantial amounts of money.

Y

Checklist – Inventory

All supporting documents have been included.

Bank statements including investments (assets)

Statements – loans

Statements – credit cards and line of credit

Earnings – check stubs or annual summary

Include all assets received by the minor at the time of making the inventory. (Even if the minor has not received all of his or her assets, a partial inventory must be remitted to the tutorship council and the Curateur public.)

Contact details of the institutions where the minor has bank accounts or deposit certificates

If the minor's patrimony comprises sums originating from an unsettled succession, the Curateur public is informed of the liquidator's contact details.

Only assets worth $100 or more are listed.

List all of the minor's debts related to a succession

Bank loans – line of credit

Mortgage payable

Accounts payable (telephone, Hydro-Québec, etc.)

Other loans

The amounts entered are accurate.

The totals are correct.

The declaration of the tutor has been completed.

The form has been signed and dated.

The minor who is older than 14 has received a copy of the inventory (recommended, not obligatory).

The tutor has explained to the minor who is older than 14 what the inventory represents.

The secretary of the tutorship council has received a copy of the inventory.

OUTILS ET FORMULAIRES

Page 2.

2

Point 8: Buildings and land Describe the buildings owned by the represented person. Specify if the value you enter is the current market value or municipal assessment. You must also include any undeveloped land in this section.

Point 9: Prearrangements for funerals Enter the value of any prepaid funeral arrangements made on behalf of the represented person, if any.

Point 10: Vehicles Enter the value of motor vehicles owned by the represented person; you must indicate the make and year of cars and trucks.

Point 11: Life insurance Enter information on life insurance owned by the represented person and its cash value, if any.

Point 12: Furniture an personal effects

Describe any personal effects of the represented person that are worth more than $100. Furniture, jewelry, art, fur coat and expensive sports equipment fall into this category. If you think that some objects are very valuable, you can have them appraised by an expert.

These amounts must be included in the annual report as long as the minor owns the items.

Point 13: Other property Describe any other assets that you were unable to fit in point 12.

Total assets Add up the total of the assets entered in points 1 to 13 inclusively.

LIABILITIES

Point 14: Bank loans Enter any balance outstanding on a personal loan contracted with a financial institution by or for the represented person. You must also enter the amount of the line of credit already used.

Point 15: Accounts payable Enter all invoices due for more than 30 days.

Point 16: Note payable Enter the balance outstanding on sums borrowed and guaranteed by a note by or on behalf of the represented person.

Point 17: Mortgage payable Enter the balance of the mortgage to be repaid, if any, in case the represented person owns mortgaged buildings or property.

Point 18: Other loans Enter any other debt that the represented person may still have to reimburse.

Point 19: Other liabilities Enter any other liability that may be part of the patrimony of the represented person.

Total liabilities Add up the total of the value of all liabilities entered in points 14 to 19 inclusively. If you have other documents (endorsement of a loan from someone else, legal proceedings under way, etc.) that may later affect the patrimony of the represented person, list them after the total of liabilities.

DECLARATION BY THE TUTOR OR CURATOR This section lets you describe assets in poor condition owned by the represented person, list sums the person owes you or you owe them and state your willingness to correct the inventory if you ever learn of other assets that do not appear on the list you have just made.

SIGNATURE You must sign the form yourself, then have it signed by the two witnesses and enter the date.

Checklist – Inventory



Statements – loans



Include all assets received by the minor at the time of making the inventory. (Even if the minor has not received all of his or her assets, a partial inventory must be remitted to the tutorship council and the Curateur public.)


If the minor's patrimony comprises sums originating from an unsettled succession, the Curateur public is informed of the liquidator's contact details.

Only assets worth $100 or more are listed.

List all of the minor's debts related to a succession

Bank loans – line of credit

Mortgage payable

Accounts payable (telephone, Hydro-Québec, etc.)

Other loans



The declaration of the tutor has been completed.

The form has been signed and dated.

The minor who is older than 14 has received a copy of the inventory (recommended, not obligatory).

The tutor has explained to the minor who is older than 14 what the inventory represents.

The secretary of the tutorship council has received a copy of the inventory.

2

Point 8: Buildings and land Describe the buildings owned by the represented person. Specify if the value you enter is the current market value or municipal assessment. You must also include any undeveloped land in this section.

Point 9: Prearrangements for funerals Enter the value of any prepaid funeral arrangements made on behalf of the represented person, if any.

Point 10: Vehicles Enter the value of motor vehicles owned by the represented person; you must indicate the make and year of cars and trucks.

Point 11: Life insurance Enter information on life insurance owned by the represented person and its cash value, if any.

Point 12: Furniture an personal effects

Describe any personal effects of the represented person that are worth more than $100. Furniture, jewelry, art, fur coat and expensive sports equipment fall into this category. If you think that some objects are very valuable, you can have them appraised by an expert.

These amounts must be included in the annual report as long as the minor owns the items.

Point 13: Other property Describe any other assets that you were unable to fit in point 12.

Total assets Add up the total of the assets entered in points 1 to 13 inclusively.

LIABILITIES

Point 14: Bank loans Enter any balance outstanding on a personal loan contracted with a financial institution by or for the represented person. You must also enter the amount of the line of credit already used.

Point 15: Accounts payable Enter all invoices due for more than 30 days.

Point 16: Note payable Enter the balance outstanding on sums borrowed and guaranteed by a note by or on behalf of the represented person.

Point 17: Mortgage payable Enter the balance of the mortgage to be repaid, if any, in case the represented person owns mortgaged buildings or property.

Point 18: Other loans Enter any other debt that the represented person may still have to reimburse.

Point 19: Other liabilities Enter any other liability that may be part of the patrimony of the represented person.

Total liabilities Add up the total of the value of all liabilities entered in points 14 to 19 inclusively. If you have other documents (endorsement of a loan from someone else, legal proceedings under way, etc.) that may later affect the patrimony of the represented person, list them after the total of liabilities.

DECLARATION BY THE TUTOR OR CURATOR This section lets you describe assets in poor condition owned by the represented person, list sums the person owes you or you owe them and state your willingness to correct the inventory if you ever learn of other assets that do not appear on the list you have just made.

SIGNATURE You must sign the form yourself, then have it signed by the two witnesses and enter the date.

financial trackingYou will find a financial tracking template (Excel) in the electronique version of the guide at www.curateur.gouv.qc.ca

annual financial tracking100 Bank interest earned 0.00 $

101 Interest earned on bonds 0.00 $

102 Dividend payments 0.00 $

103 Interest on loans 0.00 $

104 Rental earnings 0.00 $

108 CNESST benefits and compensation 0.00 $

109 SAAQ benefits and compensation 0.00 $

110 Other benefits 0.00 $

111 Income tax refunds and tax credits (GST, QST) 0.00 $

112 Other income 0.00 $

120 ToTal income 0.00 $

case expenses amounT

200 Bank and investment charges 0.00 $

203 Professional fees 0.00 $

206 Expenses relating to immoveables (taxes, insurance) 0.00 $

207 Interest on mortgage or other loans 0.00 $

211 Income tax 0.00 $

213 Personal expenses of the minor 0.00 $

215 Other expenses 0.00 $

220 ToTal expenses 0.00 $

monthly financial trackingincome amounT

Bank interest earned 0.00 $

Interest earned on bonds 0.00 $

Dividend payments 0.00 $

Interest on loans 0.00 $

Rental earnings 0.00 $

CNESST benefits and compensation 0.00 $

SAAQ benefits and compensation 0.00 $

Other benefits 0.00 $

Income tax refunds and tax credits (GST, QST) 0.00 $

Other income 0.00 $

sub-ToTal 0.00 $

loan repaymenTs amounT

Personal 0.00 $

Student 0.00 $

Interest on mortgage or other loans 0.00 $

Other 0.00 $

sub-ToTal 0.00 $

professional fees amounT

Remuneration of tutor 0.00 $

Lawyer – Notary 0.00 $

Accountant 0.00 $

Other 0.00 $

sub-ToTal 0.00 $

expenses relaTing To immoveables owned by The minor

amounT

Municipal taxes 0.00 $

Insurance 0.00 $

Renovation, maintenance costs 0.00 $

Condo fees 0.00 $

Other 0.00 $

sous-ToTal 0.00 $

car owned by The minor

amounT

Vehicle payment 0.00 $

Insurance 0.00 $

Registration and driver’s licence 0.00 $

Gasoline 0.00 $

Maintenance/repairs 0.00 $

Other 0.00 $

sub-ToTal 0.00 $

medical cosTs amounT

Dentist 0.00 $

Optometrist 0.00 $

Glasses – Prostheses 0.00 $

Other 0.00 $

sub-ToTal 0.00 $

oTher expenses amounT

Bank and investment charges 0.00 $

Other expenditures approved by the tutorship council

0.00 $

Taxes 0.00 $

Other 0.00 $

sub-ToTal 0.00 $

TOTAL INCOME 0.00 $

TOTAL ExPENSES 0.00 $

DIffERENCE 0.00 $

FINANCIAL TRACKING – CURATEUR PUBLIC DU QUÉBEC

Guide for tutors to a minor who are required to submit an annual administration report

We prepared this guide to help you, as the tutor to a minor, complete your annual report. The annual administration report must be duly completed by tutors to a minor and submitted to the Curateur public and the tutorship council.

This annual report refers to the property administered on behalf of a minor by legal or dative tutors.

If you administer the property of several children, you must complete a form for each of them.

Print three copies of the completed form (pages 1, 2 and 3). Return the first form to the Curateur public.The second one must be sent to the tutorship council. Keep the third one for your files. You should also make a photocopy to give to the minor if he or she is 14 or older. The Curateur public grants an administrative time limit of about three months for the production of the annual report.

You are required to keep all invoices, receipts and cheque stubs related to the administration of the property of the person you represent. These documents will help you account for your administration to the minor when he or she reaches majority or the liquidator of the succession if the minor dies before reaching adulthood.The annual reports must be examined by the Curateur public, who may make a more detailed audit and ask for supporting documents. Please remember that when you send your first annual report to the Curateur public, copies of all supporting documents must also be included.

PAGE 1

PERIOD

You are required to complete a report of your administration every year. Enter the date of the start and end of the period of administration for which you are producing a report. These dates are mentioned in a letter sent to you a few weeks in advance of the deadline for producing the annual report.

1) IDENTITY OF THE LEGAL REPRESENTATIVE

Your name and address must appear on the label at the top of the page. If your current address does not correspond to that shown on the label, enter corrections in the space "Your new address, if applicable." Remember to enter your telephone number.

Don't forget to tick off the box indicating that you are a tutor to a minor and enter your relationship with the minor.

2) IDENTITY OF MINOR UNDER TUTORSHIP

In this space, enter the last name, first name, date of birth and civil status of the minor.

Minor's address

If the minor's address is the same as your address, tick the "Same as above" box and do not fill in the space "At this address since."

If the minor's address is different from your own, enter it in the appropriate space.

3) ASSETS

All the amounts posted in this section must correspond to the date of the end of the period covered by the annual report. These amounts refer to assets of the minor you represent, not your personal assets.Instructions are provided below. For more detailed information, refer to Section B of the Guide for legal (or dative) tutors and tutorship councils on pages 13 and 14.

Line 1 : Cash

Enter the cash value of the patrimony of the minor you represent and any cheques in the minor's name that have not yet been cashed or deposited.

Line 2 : Bank accounts: name and address of the institution

Enter the number and balance (as at the end of the period) of bank accounts (savings and chequingaccounts), including sums the minor possessed before the institution of tutorship. Also enter the name and full address of the financial institution. Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 6 : Deposit certificates:name and address of the institution

Write the number and value of deposit certificates (term deposits) possessed by the minor. Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 12 : Accounts receivable (notes and loans):name and address of debtor

Enter all amounts receivable on behalf of the minor. This would include sums loaned from his or her patrimony, his or her share of an inheritance, or sums payable to him or her pursuant to a settlement. If you do not know the exact amount, just enter $1. Also enter the name and address of anyone owing money to the minor. Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.Accounts receivable must not be confused with accounts payable (box 42).

Line 15 : Bonds

For this line, you must first fill out the list of bonds possessed by the minor in Appendix: Securities. Fill out the appendix by entering the names of bonds possessed by the minor, serial number, and value at maturity date.The total of this section (line 320 of the Appendix) must be entered on line 15 of the annual report.

Line 16 : Stocks and mutual funds

For this line, you must first fill out the list of shares, mutual fund stocks, or other securities owned by the minor in Appendix: Securities. Fill out this appendix by entering the names of stocks possessed by the minor, serial numbers, and, if possible, their purchase value.You must also enter under this heading any mutual fund shares held by the minor. The total of this section (line 360 of the Appendix) must be entered on line 16 of the annual report.

Line 17 : Mortgage receivable:name and address of debtor

Enter sums loaned in the minor's name against a collateral asset such as a house. It is important to furnish as much information as possible, such as the borrower's name and address and the unpaid balance of the loan, as frequently it can be a substantial sum. Not to be confused with a mortgage payable (box 46).

Line 20 : Buildings and land: Address

Describe the properties owned by the minor and indicate their address. In cases where a property belongs to several owners, indicate the portion owned by the minor.Indicate whether the value you have listed represents the current market value or a municipal assessment. You should also include under this heading any lots of land containing no buildings. Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 22 : Funeral prearrangement contract

Unless the minor has a funeral prearrangement contract, ignore this section. If a pre-arranged funeral contract has been signed, enter the total cost of the agreement signed by or on behalf of the minor.

Line 23 : Vehicles (automobile, ATV,motor home, boat, etc.)

Enter the value of vehicles owned by the the minor, including model and year. Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 24 : Life insurance (surrender value)

Enter information about life insurance policies held by the minor and, if applicable, their surrender value. It is important to state whether the insurance was obtained before or after the institution of tutorship, who is paying the premium, and who is the beneficiary. Also enter the name of the insurance company and the policy number.Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 25 : Furniture and personal effects

Enter the total value of the minor's personal belongings having a unitary value of over $100. If you believe that some items are very valuable (jewellery, paintings, etc.), have them appraised by an expert.

It is recommended that you provide a brief and precise description of each item, indicating their value at the time of acquisition. If necessary, write this information on a separate sheet and attach it to the completed annual report.

Line 26 : Other

Enter all other items not entered on lines 1 to 25 that comprise the patrimony of the minor. Provide a brief and specific description of each item, making sure to include the purchase price. Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 30 : Total assets

Enter the total of the amounts entered on lines 1 to 26.

PAGE 2

4) LIABILITIES

All the amounts posted in this section must correspond to the date of the end of the period covered by the annual report.

Line 40 : Bank loans:name and address of lender

Enter all outstanding balances on personal loans obtained from a financial institution by the minor or in the minor's name. Also enter the amount already drawn on a line of credit in the minor's name, if applicable. Enter the name and address of the lending institution as well as the balance owing on the loans. Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 42 : Accounts payable: name and address of creditor

If applicable, enter the amount of the invoices (electricity or telephone, for example) owing for more than 30 days as of the date of the annual report. Add the name and address of the companies that sent the bills. Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 44 : Notes payable and other loans: name and address of creditor

Enter balance payable on sums borrowed and guaranteed by a note in the minor's name. Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 46 : Mortgage payable:name and address of creditor

If the minor owns buildings or land, enter the balance of the mortgage payable, if applicable. Include the name and address of the loaning institution. Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 49 : Other liabilities (specify)

Enter all other liabilities not entered on lines 40 to 46 that comprise the patrimony of the minor. Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 55 : Total liabilities


5) INCOME

The figures entered in this section should correspond to the annual revenues received during the period covered by the annual report.

Line 100 : Bank interest

Enter any interest earned on money in the bank and the minor's deposit certificates during the period.

Line 101 : Interest on bonds

Enter the amount of interest earned on the minor's bonds (refer to line 330 of Appendix: Securities).

Line 102 : Dividends

Enter the amounts of dividends paid to the minor (refer to line 370 Appendix: Securities).

Line 103 : Interest on loans

If funds belonging to the minor were lent with interest, enter the amount of interest paid by the borrower during the period.

Line 104 : Rent

Enter rental income received during the period on behalf of a minor who owns revenue-generating buildings or land.

Line 105 : Employment assistance benefits (income security)

You represent a minor. You therefore do not have to fill out line 105 of the annual report.

Line 106 : Québec pension plan (QPP)

You represent a minor. You therefore do not have to fill out line 106 of the annual report. The QPP's Orphan's Pension does not have to be included in the Annual Report because it is paid to the legal or dative tutor on behalf of the minor, similar to a child tax benefit.

Line 107 : Old Age Security (including guaranteed income supplement)

You represent a minor. You therefore do not have to fill out line 107 of the annual report.

Line 108: CSST benefits and compensation

Enter any benefits and indemnities received from the Commission de la santé et de la sécurité du travail on behalf of the minor during the period. The annual total of CSST benefits or allowances must be entered but you do not have to provide a breakdown.

Line 109: SAAQ benefits and compensation

Enter any benefits and indemnities received on behalf of the minor from the Société de l’assurance automobile du Québec during the period. For instance, an allowance for a dependent should be declared on line 109, even if you have declared it as an asset. The annual total of SAAQ benefits and allowances must be entered but you do not have to provide a breakdown.

Line 110: Other annuities (name of payer)

Enter any other benefits or pensions received by the minor during the period. These are usually private pension benefits, for instance, life insurance payments.

Line 111: Income tax refunds and other tax credits (GST and QST)

Enter any refunds (income tax, GST and QST) received by the minor during the period.

Line 112: Other income

List any other sources of the minor's income on lines 100 to 111. This includes interest earnings other than those related to a loan (this must be posted on line 103 of the annual report). Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 120: Total income


6) EXPENSES

All amounts entered in this section must correspond toexpenses paid during the period. For more detailed information, refer to Section C of the Guide for legal (or dative) tutors to a minor and tutorship councils.

Line 200: Bank charges and investment expenses

Enter all bank charges and other investment expenses (broker’s fees, rental of a safety deposit box, interest paid on bond purchases, etc.).

Line 201: Tutor's expenses

Enter any expenses you paid using the minor's assets if you can prove they resulted from the fact that you are his or her legal representative. Not to be confused with remuneration (box 202).

Line 202: Tutor's remuneration

Enter the remuneration granted to you by judgment of the court to perform your duties as legal representative. No remuneration for the tutor other than that granted in the Court's judgment may be withdrawn from the minor's patrimony.

Line 203: Professional fees

Enter expenses or professional charges incurred for the benefit of the minor, excepting medical costs (e.g., fees and costs related to the formation of the tutorship council).

Line 204: Curateur public supervision fees

The Curateur public charges no fee for monitoring the administration of private protective supervision. However, in cases where it must complete the process of instituting private protective supervision, costs are charged and the total paid for out of the minor's patrimony must be posted under this heading.

Line 205: Insurance premiums, excluding property insurance

Enter the amounts paid during the period to pay premiums if the minor holds insurance policies, except policies for real estate (e.g., life insurance, auto insurance).

Line 206: Property expenses (taxes, insurance,maintenance, etc.)

Enter costs related to the buildings owned by the minor (taxes, insurance premiums, maintenance, repairs, heating, electricity, etc.).

If costs related to Hydro, heating, or other services for the maintenance of a building belonging to the minor must be paid out of the minor's patrimony, they should be posted under this heading.

If interest payments on a mortgage have been incurred, they must be posted on line 207 of the annual report, not under this heading.

Line 207: Interest on a mortgageor other loans

Enter the portion of the mortgage payments that constitutes interest. In addition, if loans other than a mortgage (e.g., student or personal loan, line of credit, credit card, etc.) have been partially or fully repaid, these amounts must be posted under this heading.

Line 208: Rent paid

If applicable, enter the amounts paid to house the minor.The minor is not required to pay rent to his or her parents.

Line 209: Accommodation and boarding expenses

Enter accommodation and boarding expenses paid for the minor if he or she lives in an establishment in the health and social services network, in a private nursing home or foster home.

Line 210: Heat, electricity, cable, telephone

The minor does not have to pay his or her parents the costs of heating, electricity, cable TV, or telephone; nor does she or he have to pay subsistence and maintenance costs. If it is appropriate to enter costs for such services provided to the minor, they should be posted on line 215 and the Exceptional Use of the Patrimony of a Minor Child form must be approved and signed in advance by the tutorship council.

Line 211: Taxes

Enter any amounts that were paid to Revenue Québec and Canadian Customs and Revenue Agency when the minor's tax returns were filed.

Line 212: Medical costs

Enter the medical expenses for the minor that are not covered by the Régie de l’assurance maladie. In the case of exceptional expenses paid for the minor for whom you are the legal tutor, attach the Exceptional Use of the Patrimony of a Minor Child form that has been approved in advance and signed by the tutorship council.

Line 213: Minor's personal expenses

Enter expenses related to the minor's maintenance, education, recreational activities, etc. These expenses mostly apply to a minor represented by a dative tutor. In the case of exceptional expenses paid for the minor for whom you are the legal tutor, attach the Exceptional Use of the Patrimony of a Minor Child form that has been approved in advance and signed by the tutorship council.

Line 215: Other expenses

Enter all expenses incurred for the needs of the tutorshipthat were not entered on lines 200 to 213. Indicate the category of the expenses and the amount of each. Enter the total amount (after all items have been calculated). Ifyou have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report. In the case of exceptional expenses paid for the minor for whom you are the legal tutor, attach the Exceptional Use of the Patrimony of a Minor Child form that has been approved in advance and signed by the tutorship council.

Line 220: Total expenses

Enter the total of the amounts shown in lines 200 to 217. Ensure that the totals of each section balance correctly.

Copy to remit to the tutorship council

The tutorship council is responsible for ensuring that the annual report accurately reflects the patrimony of the minor under your protection.

You are legally obligated to remit a copy of the completed annual report to the tutorship council. Ifyou have done this, tick "Yes".

If you have not remitted a copy of the annual report to the tutorship council, you must tick "No" and attach an explanation for why you did not do so.

Photocopy to remit to a minor aged 14 or older

If the minor you represent is 14 or older, you must remit to him or her a copy of the annual report you have prepared.

Signature of the annual report

You receive three copies of the annual report: the first is for the Curateur public; the second is for the tutorship council; and the third, for your files.

Every copy of the annual report must be signed by the tutor or tutors. When minors are represented by more than one tutor, every copy must be signed by all tutors responsible for their tutorship.

Line 109: SAAQ benefits and compensation

Enter any benefits and indemnities received on behalf of the minor from the Société de l’assurance automobile du Québec during the period. For instance, an allowance for a dependent should be declared on line 109, even if you have declared it as an asset. The annual total of SAAQ benefits and allowances must be entered but you do not have to provide a breakdown.

Line 110: Other annuities (name of payer)

Enter any other benefits or pensions received by the minor during the period. These are usually private pension benefits, for instance, life insurance payments.

Line 111: Income tax refunds and other tax credits (GST and QST)

Enter any refunds (income tax, GST and QST) received by the minor during the period.

Line 112: Other income

List any other sources of the minor's income on lines 100 to 111. This includes interest earnings other than those related to a loan (this must be posted on line 103 of the annual report). Enter the total amount (after all items have been calculated). If you have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report.

Line 120: Total income


6) EXPENSES

All amounts entered in this section must correspond toexpenses paid during the period. For more detailed information, refer to Section C of the Guide for legal (or dative) tutors to a minor and tutorship councils.

Line 200: Bank charges and investment expenses

Enter all bank charges and other investment expenses (broker’s fees, rental of a safety deposit box, interest paid on bond purchases, etc.).

Line 201: Tutor's expenses

Enter any expenses you paid using the minor's assets if you can prove they resulted from the fact that you are his or her legal representative. Not to be confused with remuneration (box 202).

Line 202: Tutor's remuneration

Enter the remuneration granted to you by judgment of the court to perform your duties as legal representative. No remuneration for the tutor other than that granted in the Court's judgment may be withdrawn from the minor's patrimony.

Line 203: Professional fees

Enter expenses or professional charges incurred for the benefit of the minor, excepting medical costs (e.g., fees and costs related to the formation of the tutorship council).

Line 204: Curateur public supervision fees

The Curateur public charges no fee for monitoring the administration of private protective supervision. However, in cases where it must complete the process of instituting private protective supervision, costs are charged and the total paid for out of the minor's patrimony must be posted under this heading.

Line 205: Insurance premiums, excluding property insurance

Enter the amounts paid during the period to pay premiums if the minor holds insurance policies, except policies for real estate (e.g., life insurance, auto insurance).

Line 206: Property expenses (taxes, insurance,maintenance, etc.)

Enter costs related to the buildings owned by the minor (taxes, insurance premiums, maintenance, repairs, heating, electricity, etc.).

If costs related to Hydro, heating, or other services for the maintenance of a building belonging to the minor must be paid out of the minor's patrimony, they should be posted under this heading.

If interest payments on a mortgage have been incurred, they must be posted on line 207 of the annual report, not under this heading.

Line 207: Interest on a mortgageor other loans

Enter the portion of the mortgage payments that constitutes interest. In addition, if loans other than a mortgage (e.g., student or personal loan, line of credit, credit card, etc.) have been partially or fully repaid, these amounts must be posted under this heading.

Line 208: Rent paid

If applicable, enter the amounts paid to house the minor.The minor is not required to pay rent to his or her parents.

Line 209: Accommodation and boarding expenses

Enter accommodation and boarding expenses paid for the minor if he or she lives in an establishment in the health and social services network, in a private nursing home or foster home.

Line 210: Heat, electricity, cable, telephone

The minor does not have to pay his or her parents the costs of heating, electricity, cable TV, or telephone; nor does she or he have to pay subsistence and maintenance costs. If it is appropriate to enter costs for such services provided to the minor, they should be posted on line 215 and the Exceptional Use of the Patrimony of a Minor Child form must be approved and signed in advance by the tutorship council.

Line 211: Taxes

Enter any amounts that were paid to Revenue Québec and Canadian Customs and Revenue Agency when the minor's tax returns were filed.

Line 212: Medical costs

Enter the medical expenses for the minor that are not covered by the Régie de l’assurance maladie. In the case of exceptional expenses paid for the minor for whom you are the legal tutor, attach the Exceptional Use of the Patrimony of a Minor Child form that has been approved in advance and signed by the tutorship council.

Line 213: Minor's personal expenses

Enter expenses related to the minor's maintenance, education, recreational activities, etc. These expenses mostly apply to a minor represented by a dative tutor. In the case of exceptional expenses paid for the minor for whom you are the legal tutor, attach the Exceptional Use of the Patrimony of a Minor Child form that has been approved in advance and signed by the tutorship council.

Line 215: Other expenses

Enter all expenses incurred for the needs of the tutorshipthat were not entered on lines 200 to 213. Indicate the category of the expenses and the amount of each. Enter the total amount (after all items have been calculated). Ifyou have more than one item to enter under this heading, please break them down (description and amount) on a separate sheet and attach it to the completed annual report. In the case of exceptional expenses paid for the minor for whom you are the legal tutor, attach the Exceptional Use of the Patrimony of a Minor Child form that has been approved in advance and signed by the tutorship council.

Line 220: Total expenses

Enter the total of the amounts shown in lines 200 to 217. Ensure that the totals of each section balance correctly.

Copy to remit to the tutorship council

The tutorship council is responsible for ensuring that the annual report accurately reflects the patrimony of the minor under your protection.

You are legally obligated to remit a copy of the completed annual report to the tutorship council. Ifyou have done this, tick "Yes".

If you have not remitted a copy of the annual report to the tutorship council, you must tick "No" and attach an explanation for why you did not do so.

Photocopy to remit to a minor aged 14 or older

If the minor you represent is 14 or older, you must remit to him or her a copy of the annual report you have prepared.

Signature of the annual report

You receive three copies of the annual report: the first is for the Curateur public; the second is for the tutorship council; and the third, for your files.

Every copy of the annual report must be signed by the tutor or tutors. When minors are represented by more than one tutor, every copy must be signed by all tutors responsible for their tutorship.

2017-06

Checklist – Annual Report



Statements - loans



Expenses – invoices (included)

Proof of renewal of security

If exceptional use has been made of the minor's patrimony, the approval form signed by the tutorship council is attached with the invoices.

List all of the minor's assets.


List all of the minor's debts.

Bank loans (including line of credit)

Mortgage payable

Income and expenses are presented on an annual basis and entered in the proper boxes of the annual report form.

If the tutor's remuneration is entered in box 202, it has been authorized by the court.



All three copies have been signed and dated.

The minor older than 14 has received a copy of the annual report.

The tutorship council has received the annual report.

The minutes of the meetings have been sent to the Curateur public with the annual report (recommended, not obligatory).

File number of the Curateur public: _________________

Annual Meeting of Tutorship Council

AGENDA

Date

Time

Place

Check names of individuals in attendance.

Name of tutor _____________________________________

Name of minor aged 14 or older _____________________________________

Name of the secretary of the tutorship council _____________________________________

Name of the 1st member of the tutorship council _____________________________________

Name of the 2nd member of the tutorship council_____________________________________

Name of the 3rd member of the tutorship council _____________________________________

Agenda Responsibility

1. Greetings Secretary of the tutorship council

2. Adoption of the agenda All participants

3. Report on the past year All participants

4. Planning for upcoming year All participants

5. Confirmation of the security All participants

6. Other business All participants

MIN

UTE

S O

F TH

E A

NN

UA

L M

EETI

NG

OF

THE T

UTO

RSH

IP C

OU

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IL

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eld

on (

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te)

In

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ter

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tion

)

Che

ck n

ames

of i

ndiv

idua

ls in

att

enda

nce.

N

ame

of t

utor

__

____

____

____

____

____

____

____

____

___

Nam

e of

min

or a

ged

14 o

r ol

der

____

____

____

____

____

____

____

____

____

_

N

ame

of s

ecre

tary

of

the

tuto

rshi

p co

unci

l __

____

____

____

____

____

____

____

____

___

N

ame

of t

he 1

st m

embe

r of

the

t

utor

ship

cou

ncil

____

____

____

____

____

____

____

____

____

_

N

ame

of t

he 2

nd m

embe

r of

the

tu

tors

hip

coun

cil

____

____

____

____

____

____

____

____

____

_

N

ame

of t

he 3

rd m

embe

r of

the

tu

tors

hip

coun

cil

____

____

____

____

____

____

____

____

____

_

Summary of (e

nter date)

2

Age

nda

Info

rmat

ion

– C

oncl

usio

ns –

Dec

isio

ns

Follo

w-u

p R

espo

nsib

ility

D

ates

1.

Ado

ptio

n of

the

ag

enda

2.

Rep

ort

on t

he p

ast

year

3.

Pla

nnin

g fo

r th

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min

g ye

ar

4.

Con

firm

atio

n of

the

se

curit

y

5.

Oth

er b

usin

ess

2002-12

APPLICATION TO A FINANCIAL INSTITUTION FOR A HOLD FUNDS

c.c.CurateurpublicduQuébec

Identification of financial institution Name of financial institution:

Address: Postal code:

Telephone no.: Identification of represented person First and last names:

Curatorship Tutorship

Curateur public file no.: Legal representative's request

To guarantee the fulfillment of my obligations as curator tutor

for _________________________________________, I, the undersigned,_____________________________________, (first and last names of represented person) (first and last names of legal representative)

request that the above-mentioned financial institution not dispose of the investments that I am administering for the above-mentioned individual, the details of which are as follows: Nature of security No. of security Value of security Rate Maturity date

The hold funds should apply to the capital only the capital and interest.

The hold funds will remain effective regardless of the investment's maturity date.

The written authorization of the tutorship council is required to put an end to this agreement, in whole or in part, unless prior authorization is obtained:

from the minor who has come of age or the represented person who has obtained a judgment of the court terminating his or her incapacity (notice of release of protective supervision);

OR

from the succession of the minor or the incapacitated person of full age, if applicable.

If applicable, investments that have reached their maturity date will be replaced with securities of similar quality; however, the above-mentioned institution makes no representation or warranty regarding the capital in the account, the value of which may fluctuate due to movement in market prices. _______________________________________ _________________________ Signature of legal representative Date

2002-12

Summary of (e

nter date)

2

Age

nda

Info

rmat

ion

– C

oncl

usio

ns –

Dec

isio

ns

Follo

w-u

p R

espo

nsib

ility

D

ates

1.

Ado

ptio

n of

the

ag

enda

2.

Rep

ort

on t

he p

ast

year

3.

Pla

nnin

g fo

r th

e co

min

g ye

ar

4.

Con

firm

atio

n of

the

se

curit

y

5.

Oth

er b

usin

ess

2002-12

APPLICATION TO A FINANCIAL INSTITUTION FOR A HOLD FUNDS

c.c.CurateurpublicduQuébec

Identification of financial institution Name of financial institution:

Address: Postal code:

Telephone no.: Identification of represented person First and last names:

Curatorship Tutorship

Curateur public file no.: Legal representative's request

To guarantee the fulfillment of my obligations as curator tutor

for _________________________________________, I, the undersigned,_____________________________________, (first and last names of represented person) (first and last names of legal representative)

request that the above-mentioned financial institution not dispose of the investments that I am administering for the above-mentioned individual, the details of which are as follows: Nature of security No. of security Value of security Rate Maturity date

The hold funds should apply to the capital only the capital and interest.




OR


If applicable, investments that have reached their maturity date will be replaced with securities of similar quality; however, the above-mentioned institution makes no representation or warranty regarding the capital in the account, the value of which may fluctuate due to movement in market prices. _______________________________________ _________________________ Signature of legal representative Date

2002-12

Important: This document should be copied on the letterhead of the financial institution holding the investments. Non-compliant confirmations will be returned to you.

Hold Funds Confirmation

(date: month, day, year)


Subject: (Curatorship) (Tutorship) of (first and last names of represented person) Curateur public file no.:

Following the request made to us by (first and last names of legal representative), in the capacity of (curator) (tutor) to (first and last names of represented person), we hereby inform you that the following investment(s), belonging to this individual and administered by the legal representative, are the subject of a hold funds, as security to guarantee the performance of his or her obligations as legal representative of the above-mentioned person for the duration of protective supervision:

Note that the hold funds applies to the (capital only) (capital and interest).




or


If applicable, investments that have reached their maturity date will be replaced with securities of similar quality; however, the above-mentioned institution makes no representation or warranty regarding the capital in the account, the value of which may fluctuate due to movement in market prices.

_______________________________________ Signature of the director of the financial institution

c.c.: Legal representative Curateur public du Québec

Nature of security No. of security Value of security Rate Maturity date

2002-12

2002-12

Important: This document should be copied on the letterhead of the financial institution holding the investments. Non-compliant confirmations will be returned to you.

Hold Funds Confirmation

(date: month, day, year)


Subject: (Curatorship) (Tutorship) of (first and last names of represented person) Curateur public file no.:

Following the request made to us by (first and last names of legal representative), in the capacity of (curator) (tutor) to (first and last names of represented person), we hereby inform you that the following investment(s), belonging to this individual and administered by the legal representative, are the subject of a hold funds, as security to guarantee the performance of his or her obligations as legal representative of the above-mentioned person for the duration of protective supervision:

Note that the hold funds applies to the (capital only) (capital and interest).




or


If applicable, investments that have reached their maturity date will be replaced with securities of similar quality; however, the above-mentioned institution makes no representation or warranty regarding the capital in the account, the value of which may fluctuate due to movement in market prices.

_______________________________________ Signature of the director of the financial institution

c.c.: Legal representative Curateur public du Québec

Nature of security No. of security Value of security Rate Maturity date

Attestation to a Decision of the Tutorship Council Relative to the Security to be Provided by a Legal Representative

Identification of the legal representative First and last names: Identification of the represented person First and last names:

Curateur public file no.: Decision of the tutorship council

I, the undersigned, (declarant's first and last name) __________________________________________, in the capacity of a tutorship council composed of one person, or as secretary of the tutorship council of the person identified above, hereby represent and certify that the decision made by said tutorship council on _______________________, 20____, regarding the security that must be furnished by the above-mentioned legal representative to guarantee the execution of his or her obligations in this capacity, namely:

A mortgage guarantee in the interest of the minor or the incapacitated person of full age in respect of a building located at (street number, street, city, province, postal code) ___________________________________________________________________________________________

up to the amount of $________________, accompanied by an attestation by the acting notary to the effect that the legal representative holds a good and valid title to this building, certifying the rank of the mortgage and the fact that, given the building's standardized assessment and other charges affecting it, the legal representative's obligations are truly guaranteed up to the amount stipulated above.

A contract of surety under the terms of which a financial institution or recognized insurance company undertakes jointly and severally to the represented person (mentioned above) or his or her heir to guarantee, up to the amount of $__________, the payment of the capital, interest, and costs of the final judgment issued against the above-mentioned legal representative for defaulting on the diligent and complete execution of his or her legal obligations in such capacity.

A hold funds under the terms of which a bank or other recognized financial institution formally undertakes in writing to not dispose of the investments it holds in the name of the legal representative in the capacity of the above-mentioned represented person. This hold funds will apply to investments representing a total capital of $______________, of which the institution may not divest itself unless it obtains express written authorization to do so:

- from the minor who has come of age or the represented person who has obtained a formal declaration of the termination of his or her incapacity or

- from the succession of the minor or the incapacitated person of full age, if applicable, or - from the tutorship council, who, without delay, will notify the Curateur public.

"Building" Exemption, identify the building or buildings (street number, street, city, province and postal code):

1 _________________________________________________________________________________________

2 _________________________________________________________________________________________

3 _________________________________________________________________________________________

1 Share owned by the minor _____ % 2 Share owned by the minor _____ % 3 Share owned by the minor _____ %

In the event of the sale of one of these buildings, the tutor or curator must increase the security accordingly and notify the Curateur public du Québec.

Page 1.

Attestation to a Decision of the Tutorship Council Relative to the Security to be Provided by a Legal Representative

Identification of the legal representative First and last names: Identification of the represented person First and last names:

Curateur public file no.: Decision of the tutorship council

I, the undersigned, (declarant's first and last name) __________________________________________, in the capacity of a tutorship council composed of one person, or as secretary of the tutorship council of the person identified above, hereby represent and certify that the decision made by said tutorship council on _______________________, 20____, regarding the security that must be furnished by the above-mentioned legal representative to guarantee the execution of his or her obligations in this capacity, namely:

A mortgage guarantee in the interest of the minor or the incapacitated person of full age in respect of a building located at (street number, street, city, province, postal code) ___________________________________________________________________________________________

up to the amount of $________________, accompanied by an attestation by the acting notary to the effect that the legal representative holds a good and valid title to this building, certifying the rank of the mortgage and the fact that, given the building's standardized assessment and other charges affecting it, the legal representative's obligations are truly guaranteed up to the amount stipulated above.

A contract of surety under the terms of which a financial institution or recognized insurance company undertakes jointly and severally to the represented person (mentioned above) or his or her heir to guarantee, up to the amount of $__________, the payment of the capital, interest, and costs of the final judgment issued against the above-mentioned legal representative for defaulting on the diligent and complete execution of his or her legal obligations in such capacity.

A hold funds under the terms of which a bank or other recognized financial institution formally undertakes in writing to not dispose of the investments it holds in the name of the legal representative in the capacity of the above-mentioned represented person. This hold funds will apply to investments representing a total capital of $______________, of which the institution may not divest itself unless it obtains express written authorization to do so:

- from the minor who has come of age or the represented person who has obtained a formal declaration of the termination of his or her incapacity or

- from the succession of the minor or the incapacitated person of full age, if applicable, or - from the tutorship council, who, without delay, will notify the Curateur public.

"Building" Exemption, identify the building or buildings (street number, street, city, province and postal code):

1 _________________________________________________________________________________________

2 _________________________________________________________________________________________

3 _________________________________________________________________________________________

1 Share owned by the minor _____ % 2 Share owned by the minor _____ % 3 Share owned by the minor _____ %

In the event of the sale of one of these buildings, the tutor or curator must increase the security accordingly and notify the Curateur public du Québec.

Page 2.

Other types of security, specify:______________________________________________________________

___________________________________________________________________________________________

___________________________________________________________________________________________

___________________________________________________________________________________________

___________________________________________________________________________________________

In accordance with the tutorship council's decision, the legal representative must furnish the above-mentioned security by the ____ day of _________________, 20____, and, without delay, send a copy to the tutorship council and the Curateur public du Québec.

_________________________________ Signature of declarant

_________________________________ Date

c.c.: Tutorship council Curateur public du Québec

Page 3.

Information for the Tutorship Council

The security is a guarantee furnished by the legal representative (tutor or curator) to ensure that the represented person's patrimony is protected or compensated in the event of improper administration.

The security is determined by the tutorship council by a majority decision of its members.

The value of the property mentioned in article 242 below refers to all of the property of the represented person (investments, immoveable property, furniture, vehicles, etc.).

Keep in mind that the purpose of this security is not only to protect the patrimony of the represented person, but also the legal representative, with regard to his or her administration, and the members of the tutorship council, with regard to their personal responsibility to oversee the tutorship or curatorship.

The Curateur public, or any other interested person, may, under certain circumstances, apply for a review of the tutorship council's decision.

Provisions of the Civil Code of Québec Concerning the Security

Art. 242. The tutor is bound, if the value of the property to be administered exceeds $25,000, to take out liability insurance or furnish other security to guarantee the performance of his obligations. The kind and object of the security and the time granted to furnish it are determined by the tutorship council. The tutorship is liable for the costs of the security.

Art. 243. The tutor shall without delay furnish proof of the security to the tutorship council and to the Curateur public. The tutor shall maintain the security or another of sufficient value for the duration of his office and furnish proof of it every year.

Art. 244. A legal person exercising tutorship to property is exempt from furnishing security.

Art. 245. Where it is advisable to release the security, the tutorship council or the minor, once he attains full age, may do so and, at the cost of the tutorship, apply for cancellation of the registration, if any. Notice of the cancellation is given to the Curateur public (IMPORTANT: Pursuant to article 266 of the Civil Code of Québec, the rules pertaining to tutorship to minors apply, adapted as required, to tutorship and curatorship to persons of full age.)

.

Page 3.

Page 2.

Other types of security, specify:______________________________________________________________

___________________________________________________________________________________________

___________________________________________________________________________________________

___________________________________________________________________________________________

___________________________________________________________________________________________

In accordance with the tutorship council's decision, the legal representative must furnish the above-mentioned security by the ____ day of _________________, 20____, and, without delay, send a copy to the tutorship council and the Curateur public du Québec.

_________________________________ Signature of declarant

_________________________________ Date

c.c.: Tutorship council Curateur public du Québec

Page 3.

Information for the Tutorship Council

The security is a guarantee furnished by the legal representative (tutor or curator) to ensure that the represented person's patrimony is protected or compensated in the event of improper administration.

The security is determined by the tutorship council by a majority decision of its members.

The value of the property mentioned in article 242 below refers to all of the property of the represented person (investments, immoveable property, furniture, vehicles, etc.).

Keep in mind that the purpose of this security is not only to protect the patrimony of the represented person, but also the legal representative, with regard to his or her administration, and the members of the tutorship council, with regard to their personal responsibility to oversee the tutorship or curatorship.

The Curateur public, or any other interested person, may, under certain circumstances, apply for a review of the tutorship council's decision.

Provisions of the Civil Code of Québec Concerning the Security

Art. 242. The tutor is bound, if the value of the property to be administered exceeds $25,000, to take out liability insurance or furnish other security to guarantee the performance of his obligations. The kind and object of the security and the time granted to furnish it are determined by the tutorship council. The tutorship is liable for the costs of the security.

Art. 243. The tutor shall without delay furnish proof of the security to the tutorship council and to the Curateur public. The tutor shall maintain the security or another of sufficient value for the duration of his office and furnish proof of it every year.

Art. 244. A legal person exercising tutorship to property is exempt from furnishing security.

Art. 245. Where it is advisable to release the security, the tutorship council or the minor, once he attains full age, may do so and, at the cost of the tutorship, apply for cancellation of the registration, if any. Notice of the cancellation is given to the Curateur public (IMPORTANT: Pursuant to article 266 of the Civil Code of Québec, the rules pertaining to tutorship to minors apply, adapted as required, to tutorship and curatorship to persons of full age.)

066-DGSP-2013-02

Exceptional Use of the Patrimony of a Minor

General Information

Surname Date of Birthyyyy-mm-dd

Start date End dateyyyy-mm-dd yyyy-mm-dd

$

Description and justification of exceptional need

Amount requested for exceptional needs

Last name Surname

Last name Surname

Last name Surname

Last name Surname

Last name Surname

bout the tutorship council

Last name Surname

Last name Curateur public file no.

Information about the legal tutors

Secretary

Member No. 1

Father

Mother

Member No. 2

Member No. 3

Information a

Information about the minor

Period of annual report corresponding to request

1

Description of the request for exceptional use of the minor's patrimonyType of need

Schooling Health Employment integration

Follow the instructions on page 3.

Instructions Print Erase

066-DGSP-2013-02


Calculation of financial capability

$ $

$ $

$ $

Mother Father

$

$

$

$

$

$

$

Year of Revenu Québec tax return

Parents' available income

A -Total income (Line 199 of your tax return)

B - Social assistance benefits (Line 147 of your tax return)

C - Annual income (Amount of line A minus line B)

Parents' income

D - Basic deduction (This amount is indicated on the bottom of page 2 of the Table to Determine the Basic Support Contribution that you will find on the website of the Ministère de la Justice at: http://www.justice.gouv.qc.ca/english/publications/generale/table13-a.htm For example, in 2013, the basic deduction is set at $10,100.)

E - Deduction for union and professional dues (Line 373 of your tax return)

F - Total deductions (Lines D + E)

$

$H - Income available from one or both parents (Add amounts on line G)

$L - Total expenses

M - Financial capability (Line K minus line L)If the balance is negative, exceptional use of the patrimony may be necessary.

G - Available income of each parent (Line C minus line F: Enter 0 if negative)

Mother Father

$

$

Calculation of the Parents' Support Contribution

I - Amount of family support contribution (Using the Table to Determine the Basic Parental Support Contribution, establish the total amount of your family contribution based on your available income (line H) and the number of your dependant children.)

J - Number of your dependant children (Corresponds to the number of minor children (under 18) and the number of adult children who are unable to support themselves, for instance, because they are full-time students.)

K - Amount of your support contribution (Divide amount on line I by that on line J.)

$

Anticipated annual expenses for the minor

Housing

$

Financial capability

$Food

$Clothing

$Health costs

$Education costs

$Recreational activities

$Other expenses

2

0.00

066-DGSP-2013-02


Attestations

$ yyyy-mm-dd

We solemnly declare that:· our calculation on this form of our financial capability shows that it is insufficient to cover all the expenditures related to the

needs of our child;· the sums drawn from the child's patrimony are related to the child's schooling, health or job integration;· the cost of the good or service is reasonable, in consideration of its usual price;· we have made the necessary verifications to determine that there are no other sources of assistance to cover this type of

expenditure (e.g., grant, scholarship, government assistance, etc.);· we will adjust the value of the security (e.g., hold funds) in consequence and remit written confirmation of this to the tutorship

council and the Curateur public du Québec;our child, aged 14 or older

Attestation of legal tutors

Amount requested by legal tutors Date

yyyy-mm-dd

yyyy-mm-dd

Signatures of legal tutors

$

Amount authorized by tutorship council DateSignature of secretary

Signature of the minor (aged+ 14 or older) Date

Attestation of the secretary of the tutorship council

3

Instructions

I affirm that:· I have discussed this exceptional use with all the members of the tutorship council of the child in question;· I have verified, after making the calculation, that the financial capability of the legal tutors is insufficient to cover all the

expenditures related to the needs of their child;· the legal tutors are authorized to use—on an exceptional basis and in the amount indicated below—the portion of the minor's patrimony

that is to be preserved until the minor reaches the age of majority, and to modify the value of the security by an equivalent amount.

··

·

·

Attestation of the minor aged 14 or older

I affirm that my tutors and my tutorship council have informed me of the exceptional use of my patrimony for the above-mentionedexpenses.

·has been informed of this exceptional use.has not been informed of this exceptional use for the following reason:

Attach this form to your annual administration report.Include supporting documents confirming the total amount of the expenditure (e.g., estimate, invoice, receipt, etc.).

· In addition, if the expenditure falls under the categories of health or employment integration, you must attach proof of this need(e.g., medical prescription or attestation, recommendation letter, etc.).Keep a copy of the documents ou used to establish your available income (employment record, financial statements for your business or self-employed earnings and expenses related to rental income).You must also keep a copy of your federal and provincial tax returns and the notices of assessment regarding your declared income.

The Curateur public du Québec has the legal right to demand copies of these documents to carry out its verification and oversight responsibilities.

This form will aid you in calculating your support contribution, identifying your child's expenses, and determining, with the tutorship council, whether your income is sufficient to cover the planned expenditure. The calculation of the support contribution is based on the model supplied by the ministère de la Justice. The contribution is presumed to correspond to both the child's needs and the parents resources. The determined amount should cover all of the minor child's needs (food, housing, health, clothing, education, etc.).

Return to top of form

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June 2017


guide for the dative tutor - curateur public du québec · 2017-07-27 · le curateur public du...

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