Legal Tutor and the Tutorship Council for a Minor

Transcription

1 Guide for the Legal Tutor and the Tutorship Council for a Minor LE CURATEUR PUBLIC DU QUÉBEC À la rencontre de la personne

2 GUIDE FOR THE LEGAL TUTOR AND THE TUTORSHIP COUNCIL FOR A MINOR Quick reference on the 7 STAGES of LEGAL TUTORSHIPS

3 Quick reference ON THE 7 STAGES OF LEGAL TUTORSHIPS TABLE OF CONTENTS 1 Forming a tutorship council Making the inventory Administering the property Furnishing security Financial tracking Producing the annual report Producing the final report Useful information... 14

4 1 FORMING A TUTORSHIP COUNCIL Time limit : The tutorship council must be formed promptly after the institution of tutorship. QUICK REFERENCE FOR TUTORS To form a tutorship council composed of three individuals: 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 child 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 sides of the child s family. To form a tutorship council composed of just one person, you must: Contact the Curateur public if you are unable to set up a tutorship council composed of three individuals; Make sure that the required conditions are fulfilled; File an application to the court. You can do this yourself or ask a lawyer or notary to do it for you. 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 Legal Tutorship of a Minor s Property, on page

5 2 MAKING THE INVENTORY Time limit : The inventory must be produced within 60 days of instituting the tutorship. QUICK REFERENCE FOR TUTORS To make an inventory by private writing: Gather the documents you will need to make 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 secretary of the tutorship council and the Curateur public. It is advisable to inform the minor if she or he is 14 or older. Keep the originals in your records. To make a notarial inventory: Make an appointment with your 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 your child s patrimony. 4

6 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: A Guide for the use of curators and tutors who wish to make an inventory by private writing; An inventory checklist. For more information about the inventory, refer to section B, Stages in the Legal Tutorship of a Minor s Property, on page 10. 5

7 3 ADMINISTERING THE PROPERTY QUICK REFERENCE FOR TUTORS To properly administer your child s patrimony, you must: Open a bank account in the capacity of your child; Register his or her investments in the capacity of ; Determine the source of your child 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 child s property; Registers the minor s investments in an in the capacity of account; Determines the source of the child 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 Legal Tutorship of a Minor s Property on page 20, or Section C, Management of the Minor s Property. 6

8 4 FURNISHING SECURITY 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. QUICK REFERENCE FOR DATIVE TUTORS 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 a hold funds is chosen, it will be executed by the financial institution where your child s patrimony is held. 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. 7

9 QUICK REFERENCE FOR TUTORSHIP COUNCILS 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 In Tools and Forms and on our website you will find: A sample hold funds application; 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 Legal Tutorship of a Minor s Property, on page 24. 8

10 5 FINANCIAL TRACKING QUICK REFERENCE FOR TUTORS 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 copies of all supporting documents related to the administration of your child s property, and give the documents to the secretary of the tutorship council. QUICK REFERENCE FOR TUTORSHIP COUNCILS 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 Legal Tutorship of a Minor s Property, on page 30. 9

11 6 PRODUCING THE ANNUAL REPORT 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. QUICK REFERENCE FOR TUTORS Good to know : 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 your child 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 give another copy to the Curateur public. Keep a copy for your own files. The secretary of the tutorship council will keep the original copy.»» For your first annual report, give the Curateur public and the secretary of the tutorship council 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. 10

12 QUICK REFERENCE FOR TUTORSHIP COUNCILS 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 all supporting documents that confirm the assets, liabilities, earnings, and expenditures listed in the annual report for the previous years. YOUR TOOLS In Tools and Forms and on our website you will find: A Guide for curators and tutors who must provide an annual administration report; Annual Report Checklist. For more information about the annual report, refer to section B, Stages in the Legal Tutorship of a Minor s Property, on page

13 7 PRODUCING THE FINAL REPORT 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: Your child, if he or she has come of age or been emancipated; The child s heirs or the liquidator of his or her succession; The new tutor, if the tutor is replaced; The tutor or curator if, at the age of 18, your child is incapable of taking care of himself or herself and is benefiting from protective supervision for persons of full age; The tutorship council; The Curateur public. QUICK REFERENCE FOR TUTORS The final report presents your child 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 final report form, which you will receive by mail. 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 copy 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. 12

14 QUICK REFERENCE FOR TUTORSHIP COUNCILS The responsibilities of the tutorship council are to ensure that: The tutor produces the final report within the prescribed deadline; The final report presents your child s assets and liabilities as at the moment you conclude your administration as tutor. 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 Legal Tutorship of a Minor s Property, on page

15 + USEFUL INFORMATION Name of the minor: Date of birth: / / YY / MM / DD Address of residence: Start of tutorship: / / YY / MM / DD Curateur public File no. (Curateur public): Mailing address: 600 boulevard René-Lévesque Ouest, Montréal, QC H3B 4W9 Civic address of office or services outlet: Name Telephone no. Private Representation Officer Compliance Officer Tutor (s) Name Telephone no. Tutor 1 Tutor 2 14

16 Secretary and members of the tutorship council Name Telephone no. Secretary of the tutorship council Member of the tutorship council Member of the tutorship council Member of the tutorship council Other resources Name Telephone no. Notary or lawyer Accountant Financial advisor Financial institution Other 15

17 August 2017

18 GUIDE FOR THE LEGAL TUTOR AND THE TUTORSHIP COUNCIL FOR A MINOR INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY SECTION A INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

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20 CONTENTS FOREWORD 4 1. INTRODUCTION How to use this guide? What is a legal tutor? What is a legal tutor to the property of a minor? What is a tutorship council? What is the Curateur public du Québec? ROLES AND RESPONSIBILITIES Role and responsibilities of the tutor Role and responsibilities of the tutorship council Role and responsibilities of the secretary of the tutorship council Role and responsibilities of the Curateur public MEETINGS OF THE TUTORSHIP COUNCIL Meetings of the tutorship council: Why meet? Who takes part in the meetings? How to run a meeting? What about the minutes? How is the Curateur public kept informed? PRINCIPLES UNDERLYING THE TUTORSHIP OF A MINOR S PROPERTY Principles to guide your decisions Participation of the minor: gradually moving towards independence SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 3

21 FOREWORD A minor has just received a large sum of money. If the sum exceeds $25,000, as soon as the Curateur public has been informed, a tutorship of the property of the minor is instituted. The Curateur public then oversees the tutorship until its conclusion. Why? The Civil Code of Québec stipulates this protective measure to preserve the minor s property until the minor comes of age, when it must be remitted to him or her. Tutorship is instituted primarily to protect the minor s interests and safeguard his or her rights. Whether you are a 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. He or she will be happy to assist you. Have a good read! 4 SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

22 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. DATIVE TUTORSHIP Look for the and symbols to quickly find the information you TUTOR COUNCIL need. 1. INTRODUCTION 1.1. How to use this guide? This guide was written to provide you with the information you will need after the institution of tutorship to the property of the minor. Presented in a question-andanswer 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 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 minor s patrimony. In it, you will find everything you should know about this subject. Section D explains what to do in the event of breaches, financial abuse, a report of abuse, or a replacement. Last, "Tools and Forms" contains all the resources 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. SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 5

23 1.2. What is a legal tutor? Children are usually under their parents care until they turn 18. Since parents are automatically their children s legal tutors, they are responsible for their children s welfare, the administration of their property, and the exercise of their civil rights. In addition to meeting their children s various needs, parents must also ensure the preservation of their patrimony (inheritance, life insurance benefits, or other material assets) so it can be remitted to them once they turn 18 or are emancipated. The role of a tutor is to ensure that the minor s property is managed properly and that his or her interests are protected. For more information about the roles and responsibilities of each, go to page 9 of this section. For the sake of conciseness, the "legal tutor to the property of the minor" will be referred to simply as the "tutor." 1.3. What is a legal tutor to the property of a minor? Mothers and fathers are automatically the legal tutors of their children until they turn 18. When a minor possesses assets worth $25,000 or more, the law stipulates that the administration of this patrimony be overseen by the Curateur public. This is why a file for the tutorship of the minor s property is automatically opened when the Curateur public is informed that a child has received more than $25,000. In such cases, tutors have additional legal obligations. They must: 6 SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

24 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 the tutorship is to protect the child s patrimony and act in his or her interests. To this end, parents/tutors must at all times act with prudence, diligence, honesty, and loyalty. This guide provides the information tutors and tutorship councils will need in order to properly fulfill their roles. For information about the different reasons a tutorship may come to an end, go to page 38 of Section B on the main stages of the tutorship. If you need more information, check the Curateur public s website What is a tutorship council? The tutorship council assists the tutor, sometimes by providing opinions and authorizations, and oversees the tutor in administering the tutorship. It is usually composed of three individuals who are chosen from the minor s immediate circle on the suggestion of the meeting of family and friends; they are then appointed by the court. A secretary and two alternates are also appointed. The tutorship council may be also be composed of just one person, however, in certain situations. This individual also serves as secretary. The creation of a tutorship council is mandatory. For information about 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. 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. SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 7

25 1.5. What is the Curateur public du Québec? The Curateur public is responsible for protecting people 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 legal 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. 8 SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

26 2. ROLES AND RESPONSIBILITIES In this section, you will find detailed explanations of the roles and responsibilities of tutors, tutorship councils, secretaries of tutorship councils, and the Curateur public. DATIVE TUTOR 2.1. Role and responsibilities of the tutor Tutors are charged with preserving their children s patrimony and returning it to them when they come of age (at age 18), or after their emancipation. This is what is considered under the Civil Code of Québec as the powers of simple administration. With these powers, tutors may perform some acts on their own, but for other actions, 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. At the beginning of a tutor s administration, they must furnish an inventory of the child s property to the tutorship council and the Curateur public. After the inventory, they 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 child s property. This means that the minor s property will be protected or compensated for if the tutor appropriates or mismanages the property. Tutors also represent the child in the exercise of his or her civil rights (e.g., instituting legal action, signing a contract, etc.), which means they may act on a minor s behalf. The role of a tutor is to ensure that the child s property is managed properly and that his or her interests are protected. SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 9

27 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 child 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. Important! Tutors are responsible for informing the Curateur public and the tutorship council of any major changes in the child s situation, for example, concerning the patrimony or a move Role and responsibilities of the tutorship council TUTORSHIP COUNCIL In general, the tutorship council fulfills the following roles: Supporting and assisting the tutor in administering the child s property; Overseeing the tutor s administration; Determining the amount of the security; Making decisions, and giving authorizations to the tutor 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 the child 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 the tutor for explanations about their administration and consult their documents. It must also ensure that a tutor s decisions are in the child s best interests. Last, it has the power to ask the court to appoint another dative tutor if it believes the existing tutor is not adequately fulfilling his or her role. The chief role of the tutorship council is to oversee the tutor s administration and provide assistance. If there is a disagreement with the tutor, the child s interests must always be at the forefront. 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. 10 SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

28 In addition, tutorship councils may authorize tutors to perform certain acts such as selling or mortgaging the child s property if it is worth $25,000 or less, or renouncing a succession that may be bequeathed to the child. 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 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. 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. What do we do if a disagreement arises between the tutor and the tutorship council? Sophie is the mother of Lea, a girl of 12 who inherited $50,000 after the death of her father, Paul. Sophie decides to use her daughter s inheritance to buy something she s always dreamed of having: a luxury automobile. When the tutorship council finds out, they immediately respond, and ask Sophie to reimburse her daughter. Sophie refuses, claiming she needs the car to look after her family. The Curateur public also tries to come to an agreement with Sophie, but she refuses. The issue is taken to court and Sophie is relieved of her role of legal tutor to the property of her daughter. Despite this, she is still the best person to care for her child. The court therefore orders her to reimburse her daughter and to maintain her responsibility as tutor to the person. It however appoints Paul s brother Louis, Lea s uncle, to act as dative tutor to Lea s property. He is charged with ensuring that Lea is reimbursed and that her patrimony is protected until it can be remitted to her when she turns 18. As this example shows us, in some situations, two tutors can be appointed to look after a minor child and his or her property. When more than one tutor is appointed and a disagreement arises between them, it is up to the court to decide on the matter. 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 of which the child would be the beneficiary. SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 11

29 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 authorization of exceptional use of the minor s patrimony. 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: Simple emancipation means that the minor is given the right to perform some 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). The remuneration of the tutor, if applicable; Funds the minor is entitled to administer; The emancipation of the minor: Purchases, sales, donations, and loans, when they are worth over $25, Role and responsibilities of the secretary of the tutorship council 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; Convene and chair meetings of the tutorship council; Prepare the agenda and the minutes of meetings. The secretary is also the person the Curateur public communicates with, either by telephone, , or regular post. The secretary is responsible for sending the information he or she receives to the members of the tutorship council. 12 SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

30 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 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. Together with the tutorship council, it oversees the administration of the property of children who are under the tutorship of their parents if their patrimony exceeds over $25,000 in value. The Curateur public assumes the office of tutor to the property of minors who have no one in their immediate circle who is in a position to perform this role, or if the legal tutor has been replaced. 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. SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 13

31 3. MEETINGS OF THE TUTORSHIP COUNCIL 3.1. Meetings of the tutorship council: Why meet? TUTORSHIP COUNCIL The tutorship council is composed of three members and it 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 Who takes part in the meetings? TUTORSHIP COUNCIL 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 child 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 How to run a meeting? TUTORSHIP COUNCIL Meetings will run more smoothly if you send participants a detailed agenda 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. It is important to ensure that the secretary takes note of all decisions during the meeting. Later, you can list them in the minutes. If necessary, meetings can take the form of telephone conference calls or videoconferences. A sample agenda and a sample meeting minutes are provided in "Tools and Forms," and in digital format on the website of the Curateur public du Québec. 14 SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

32 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 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. SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 15

33 4. PRINCIPLES UNDERLYING THE 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 Principles to guide your decisions Any decision made in the minor s name must be based on two overarching principles: The minor s superior interests; The preservation of the minor s patrimony until he or she is of age. In addition, the tutor must always: Act with prudence, diligence, honesty, and loyalty; Exercise the minor s rights and protect his or her interests when dealing with other individuals, agencies, and corporations; Comply with your parental support obligation; 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. A tutor may not buy, rent, or use the child s property for his or her exclusive use. Establish a separate patrimony The property of a child 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 their children. Throughout the tutorship, the tutor must register the minor s property using the expression "in the capacity of tutor to" followed by the child s name. 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. 16 SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

34 Fulfill the tutor s support obligation As a parent, the tutor has support and maintenance obligations. For example, he or she must ensure their child has food, clothing, housing, education, personal care, transportation, recreation activities, and any other goods and services the child may need. Tutors must cover these costs with their own money. The fact that their child has property and earnings does not relieve parents of their obligation to cover these needs using their own money. Preserve the patrimony of the child The main purpose of the tutorship of a minor s property is to preserve the child s patrimony so that it can be returned to them when they are of age. Under exceptional circumstances, use of the patrimony may be authorized to cover the child s needs. Before making such an expenditure, the tutor must, however, check with the tutorship council and obtain its written authorization. Tutors can also discuss this with the individual who is responsible for the child s file at the Curateur public. For more information, consult Section C, "Management of the Minor s Patrimony." SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 17

35 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 administration report. This document is prepared and sent out every year to the tutorship council and the Curateur public. Parents are responsible for ensuring that their children understand the contents of the report. After this age, minors can also manage 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 consent of the court on opinion of your parents or dative tutor 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 18 SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

36 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. SECTION A - INTRODUCTION TO THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 19

37 August 2017

38 GUIDE FOR THE LEGAL TUTOR AND THE TUTORSHIP COUNCIL FOR A MINOR STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PROPERTY SECTION B STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PROPERTY

39

40 CONTENTS STAGE 1 FORMING A TUTORSHIP COUNCIL What are the reasons for forming a tutorship council? How do I form a tutorship council? Who makes up the tutorship council? Who pays the legal costs? What happens if the tutor fails to form a tutorship council?... 8 STAGE 2 MAKING AN INVENTORY What is an inventory? What is a notarized inventory? What is an inventory made by private writing? Why is it necessary to prepare an inventory? Who verifies the inventory? How do I prepare an inventory? How do I complete the inventory made by private writing form that is supplied with this guide? Who do I send the inventory to? What documents do I enclose with the inventory? What do I do if I don t have all the necessary information to complete the inventory? What happens if the tutor fails to send in an inventory? What are the tutorship council s responsibilities with regard to the inventory? What elements of the inventory must be verified? What happens if the tutorship council does not agree with the contents of the inventory? STAGE 3 ADMINISTERING THE PROPERTY Why is it necessary to open an account «in the capacity of»? Why do investments needed to be registered «in the capacity of»? How do I determine the sources of the minor s income? What types of investments are presumed sound? What are the tutorship council s responsibilities? What can the tutorship council do to fix a problem that may arise with the tutor? STAGE 4 FURNISHING SECURITY What is security? What types of security are there? Who determines the amount and type of security? What are the tutor s responsibilities? SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 3

41 4.5. How do I obtain security? What are the tutorship council s responsibilities? How is the amount of security calculated? Can the amount of the security be contested? Can the tutor be exempted from the obligation to furnish security? What happens if the tutor does not furnish security? STAGE 5 FINANCIAL TRACKING Why the need for financial tracking? What documents must be preserved? Who preserves what? STAGE 6 PRODUCING THE ANNUAL REPORT Why is it necessary to produce an annual report? How do I produce the annual report? Detailed or simplified? What form do I complete? Who do I send the report to? What documents should I enclose with the annual report? What happens if the tutor does not send in the annual report? What are the tutorship council s responsibilities with regard to the annual report? What elements of the annual report must be verified? What happens if the tutorship council does not agree with the contents of the annual report? STAGE 7 (END OF YOUR ADMINISTRATION) PRODUCING THE FINAL REPORT When does the administration of the tutorship come to an end? How do I produce the final report? Detailed or simplified? Which type of final report should I prepare? To whom do I remit the final report? What happens if the tutor does not produce the final report? What is a release? What do I do with the property? What are the tutorship council s responsibilities with regard to the final report? What elements of the final report must be verified? What happens if the tutorship council does not agree with the contents of the final report? What happens if the tutor does not produce the final report? To whom should the documents related to the tutorship be remitted? SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

42 STAGE 1 FORMING A TUTORSHIP COUNCIL SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 5

43 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. LEGAL TUTORSHIP Look for the and symbols to quickly find the information you TUTOR COUNCIL need. STAGE 1 FORMING A TUTORSHIP COUNCIL 1.1. What are the reasons for forming a tutorship council? LEGAL TUTOR Because of the importance of their role, all tutorships must have a tutorship council. The council is a key player because it helps protect 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 Legal Tutorship of a Minor s Property.» 1.2. How do I form a tutorship council? LEGAL TUTOR After the institution of tutorship of a minor s property, a tutorship council should be formed promptly. Its members are chosen during a meeting of the child s family and friends. The individuals attending this meeting are convened by the clerk or the notary you have assigned to perform this task. This person sends an invitation to attend the meeting to the child s parents, grandparents, and adult brothers and sisters. If it is impossible to confirm the attendance of at least five individuals, the clerk or notary can issue the invitation to members of the extended family (uncles, aunts, adult cousins and friends). 6 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

44 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. During the meeting, those in attendance 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. LEGAL TUTOR 1.3. Who makes up the tutorship council? The tutor may not be a member of the tutorship council. The tutorship council is usually formed of three individuals chosen from the child s family, from both the mother s and father s sides. A secretary is also appointed who may or may not be a member of the council. SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 7

45 The child s father and mother can ask the court to accept a tutorship council composed of just one individual who would also act as secretary. Under certain circumstances, the court will agree to such a request, for instance, if it is impossible to find three individuals to form the tutorship council. Geographic distance, disinterest, or a major impediment on the part of family members are other valid reasons Who pays the legal costs? LEGAL TUTOR Costs incurred in forming the tutorship council for instance, notary or lawyer s fee and court costs (to file and present the motion), may be covered using the minor s patrimony What happens if the tutor fails to form a tutorship council? LEGAL TUTOR Since forming 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. 8 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

46 STAGE 2 MAKING AN INVENTORY SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 9

47 STAGE 2 MAKING AN INVENTORY 2.1. What is an inventory? LEGAL TUTOR The inventory is a list of the minor s property that was placed under the tutor s administration and that necessitated the institution of tutorship. These assets are generally the proceeds of a life insurance policy, compensation, pension, donation, or 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 child 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) What is a notarized inventory? LEGAL TUTOR 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 What is an inventory made by private writing? LEGAL TUTOR 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, a building, an compensation, or a pension. 10 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

48 LEGAL TUTOR 2.4. Why is it necessary to prepare an inventory? The inventory is the first action in the administration of the tutorship. It is essential to 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 27 and 32 of this section 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, who makes additional verifications based on information provided by the insurers, succession liquidators, and donors. 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 the original for the secretary of the tutorship council. LEGAL TUTOR 2.6. How do I prepare an inventory? The inventory must be prepared within 60 days of starting your administration of the tutorship. 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 describe everyday items that already belong to the child, for example, his or her 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 children, you must prepare an inventory for each of them. SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 11

49 2.7. How do I complete the inventory made by private writing form that is supplied with this guide? LEGAL TUTOR 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 number 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. You do not have to include in the inventory any everyday items owned already by the child, for example, his or her clothing or bedroom furniture. 12 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

50 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 assessed 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 B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 13

51 Section 5: Minor s Liabilities In 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 have been due for over 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 inclusively. 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. 14 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

52 Section 6 : Signature Sign the inventory form, and have two witnesses sign it, indicating the date. The guide to filling out the inventory form is included in "Tools and Forms.". LEGAL TUTOR 2.8. Who do I send the inventory to? When you send documents to the Curateur public, make sure to include the minor s name and file number. 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. LEGAL TUTOR 2.9. What documents do I enclose with the inventory? You must provide the Curateur public and the secretary of the tutorship council copies of all supporting documents that certify to the contents of the minor s patrimony. Depending on the particular case, these could include bank statements, investment statements, and municipal tax assessments. Remember to keep the original copies. 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. LEGAL TUTOR What do I do if I don t have all the necessary information 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, part of the minor s patrimony is an inheritance and the succession has not yet been liquidated. SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 15

53 In such situations, this is the procedure you must follow: 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 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 What happens if the tutor fails to send in an inventory? LEGAL TUTOR 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. 16 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

54 TUTORSHIP COUNCIL What are the tutorship council s responsibilities with regard to the inventory? 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. 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 child s patrimony. TUTORSHIP COUNCIL 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 supporting documents been given to you? SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 17

55 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. 18 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

56 STAGE 3 ADMINISTERING THE PROPERTY SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 19

57 STAGE 3 ADMINISTERING THE PROPERTY 3.1. Why is it necessary to open an account "in the capacity of? LEGAL TUTOR In order to manage your assets and your child s assets separately, you must open an account "in the capacity of" your child. It is completely separate from your personal account, and it enables you to manage the minor s assets and deposit her or his income. 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 Why do investments needed to be registered "in the capacity of? LEGAL TUTOR 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 (child s name)." 3.3. How do I determine the sources of the minor s income? LEGAL TUTOR You must identify the sources of your child s income, because he or she may have several income sources, for example, compensation 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 compensations or benefits because he or she is disabled or an orphan. The Répertoire des aides financières gouvernementales pour le mineur [Directory of Government Subsidies for Minors] is available on the Curateur public s website. 20 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

58 LEGAL TUTOR 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 Purchase of bonds Purchase of common shares Purchase of property Mortgage loan RESP CONDITIONS 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. 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. Real property may be deemed as sound investments 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. 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. 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. 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. These investments, like other assets belonging to the minor, must be registered by the tutor in the capacity of the minor. 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. SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 21

59 3.5. What are the tutorship council s responsibilities? TUTORSHIP COUNCIL As tutorship council, your main responsibilities are to ensure that the tutor: Opens an account in the capacity of the minor to administer the child s property; Registers the child s investments in an «in the capacity of» account; Determines the source of the child s earnings and collects them; Only makes investments that are presumed sound What can the tutorship council do to fix a problem that may arise with the tutor? TUTORSHIP COUNCIL 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, or Replacement,» or contact the Curateur public. 22 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

60 STAGE 4 FURNISHING SECURITY SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 23

61 STAGE 4 FURNISHING SECURITY 4.1. What is security? Security is a guarantee furnished by the tutor to protect the child s assets. This means that the minor s property will be protected or compensated for if the tutor appropriates or mismanages the property 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 release these 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. The Security Investment The Security Investment is a new type of security introduced as part of an agreement between the Curateur public and Épargne Placements Québec. It significantly lightens the reporting requirement for tutors, and exempts them from providing or maintaining another form of security. In some cases, it also exempts tutors from forming a tutorship council. However, to benefit from these advantages, tutors must deposit all the money they are administering for their child into this account. For more information on this product, contact your private representation officer at the Curateur public. 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. 24 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

62 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 child s funds. TUTORSHIP COUNCIL 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. LEGAL TUTOR 4.4. What are the tutor s responsibilities? When you send documents to the Curateur public, make sure to include the minor s name and file number. 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 the 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. It is compulsory to furnish security. 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. LEGAL TUTOR 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. SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 25

63 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 child 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. 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» form; A sample Hold Funds application to a financial institution; A sample Hold Funds Confirmation form. In the case of a mortgage guarantee, contact your own financial institution. They will explain the procedure you should follow. Because it is a notarized document, you will also need to contact a notary to complete the process. For a contract of surety or other type of insurance, you should contact an insurer to select the most appropriate product 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. TUTORSHIP COUNCIL 26 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

64 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 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. TUTORSHIP COUNCIL 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. This is an important aspect to consider in your 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. TUTORSHIP COUNCIL 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. TUTORSHIP COUNCIL 4.9. Can the tutor be exempted from the obligation to furnish security? All tutors must furnish security to guarantee their administration. However, in calculating the amount, immoveable property may be exempted. For example, a house, land, and certain material items 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. SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 27

65 4.10. What happens if the tutor does not furnish security? TUTORSHIP COUNCIL 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. 28 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

66 STAGE 5 FINANCIAL TRACKING SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 29

67 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 at various points over the year it will be easier to produce the annual report. LEGAL TUTOR For more information about the annual report, go to page 32 in this section What documents must be preserved? 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. 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. LEGAL TUTOR 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. LEGAL TUTOR 30 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

68 STAGE 6 PRODUCING THE ANNUAL REPORT SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 31

69 STAGE 6 PRODUCING THE ANNUAL REPORT 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 name of their child. As its name indicates, the report must be produced every year. LEGAL TUTOR Le rapport annuel présente les avoirs du mineur (ses actifs), ses dettes (ses passifs) ainsi que ses revenus et ses dépenses de la dernière année 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. LEGAL TUTOR 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. 32 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

70 LEGAL TUTOR 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. The simplified form will be sent to you if the minor owns no buildings, land, stock, or bonds, and if he or she has not loaned money in the form of a mortgage on a piece of property, and if he or she is not earning interest on a loan. The person in charge of the minor s file at 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. LEGAL TUTOR 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 minor, if applicable. We recommend that you keep a copy of the annual report for your records. Remember that if your child 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 he or she understands the contents of the report. You can inform the tutorship council and the Curateur public of your actions in this respect. SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 33

71 6.5. What documents should I enclose with the annual report? LEGAL TUTOR 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. You must also remit copies to the tutorship council. In the following years, send only the annual report to the Curateur public, but continue to give all supporting documents to the secretary of the tutorship council. The Curateur public may also request them in the course of its review of the annual report. It is recommended that you keep your own copy of all the documents. Every year, you must also remit proof of renewal of the security. When you send documents to the Curateur public, make sure to include your child s name and file number What happens if the tutor does not send in the annual report? TUTORSHIP COUNCIL 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 What are the tutorship council s responsibilities with regard to the annual report? TUTORSHIP COUNCIL 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. 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. 34 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

72 TUTORSHIP COUNCIL 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 expenditures and income been entered in the annual report? Have they been entered correctly? Have all supporting documents been given to you? A checklist is included in «Tools and Forms,» and on the Curateur public s website. TUTORSHIP COUNCIL 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. SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 35

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74 STAGE 7 (END OF YOUR ADMINISTRATION) PRODUCING THE FINAL REPORT SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 37

75 STAGE 7 (END OF YOUR ADMINISTRATION) PRODUCING THE FINAL REPORT 7.1. When does the administration of the tutorship come to an end? Tutors administer their child s patrimony until: The minor comes of age or is emancipated; The child 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 come of age, the liquidator of the succession, or to the replacement tutor, depending on the case, and to the tutorship council and the Curateur public 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 reports, 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. LEGAL TUTOR The final report must be completed within 30 days following the end of your administration. For example, if your child turns 18 on April 8, you must give him or her the final report by May SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

76 LEGAL TUTOR 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 come of age 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 dative 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. LEGAL TUTOR 7.4. To whom do I remit the final report? When you send documents to the Curateur public, make sure to include the minor s name and file number. 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 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. LEGAL 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 after 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 reached majority 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. SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 39

77 7.6. What is a release? LEGAL TUTOR You obtain a release when the concerned individual has accepted the final report. This cancellation of the security is given by: Your child, if he or she has come of age or been emancipated; The liquidator of his or her succession, if your child is deceased; The tutorship council, if another individual replaces you as tutor. If you incur costs to obtain the release, they may be covered by your child s patrimony. Some institutions automatically cancel the security as soon as the minor comes of age What do I do with the property? LEGAL TUTOR 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 their name What are the tutorship council s responsibilities with regard to the final report? TUTORSHIP COUNCIL 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 child s patrimony at the end of the tutor s administration. 40 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

78 TUTORSHIP COUNCIL 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 final report accurate and entered under the proper headings? TUTORSHIP COUNCIL What happens if the tutorship council does not agree with the contents of the final report? If you believe that the final 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. TUTORSHIP COUNCIL 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 their child 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. SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY 41

79 7.12. To whom should the documents related to the tutorship be remitted? TUTORSHIP COUNCIL The secretary of the tutorship must remit the documents related to the tutorship to: The minor when he or she comes of age or is emancipated; 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. 42 SECTION B - STAGES IN THE LEGAL TUTORSHIP OF A MINOR S PATRIMONY

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81 August 2017

82 GUIDE FOR THE LEGAL TUTOR AND THE TUTORSHIP COUNCIL FOR A MINOR MANAGEMENT OF THE PATRIMONY SECTION C MANAGEMENT OF THE PATRIMONY

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84 CONTENTS 1. MANAGEMENT OF THE PATRIMONY Are you obliged to preserve your child s patrimony? What is parental authority? What is the support obligation? When necessary, is it possible to use some of the child s compensation benefits? Is it possible, on an exceptional basis, to draw on the child s patrimony? How do I decide whether an expense can be covered using the minor s patrimony? How do I sell property or borrow a large sum of money? How do I renounce a succession? What are the expenses of a tutorship? Do tutors have to file an income tax return for their children? Can the tutor or tutorship council receive remuneration? SECTION C - MANAGEMENT OF THE PATRIMONY 3

85 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. LEGAL TUTORSHIP Look for the and symbols to quickly find the information you TUTOR COUNCIL need. 1. MANAGEMENT OF THE PATRIMONY Juliette s husband Paul died as a result of a bad car accident. Their son Jeremy inherited the sum of $50,000, in addition to benefits from the Société de l assurance automobile du Québec (SAAQ). After her husband s death, Juliette suffered financial hardship. She wondered if she could use her child s money to cover some of the family s needs. Do you know the answer to Juliette s question? After reading this section, you will. You will know: How to manage the child s patrimony; What assets must be preserved and given to the child when he or she is of age; What expenses can be paid for out of the child s patrimony. You will also learn a few essential notions with respect to the sound management of a minor s property Are you obliged to preserve your child s patrimony? Yes. As tutor, you must preserve your child s patrimony and give it to him or her when he or she comes of age or is emancipated. You can make certain decisions on your own, but for others, you must obtain the authorization of the tutorship council or the court. This is what the Civil Code of Québec terms simple administration. LEGAL TUTOR Preservation of the minor s patrimony is the rule; spending it is the exception. 4 SECTION C - MANAGEMENT OF THE PATRIMONY

86 LEGAL 1.2. What is parental authority? TUTOR Parental authority refers to parents rights and obligations toward their children from the minute they are born until they turn 18. For example, parents have these rights and responsibilities toward their children: Custody; Supervision; Education. They must also: Give the child their attention; Protect them physically and psychologically; Feed them; Care and maintain them; and Ensure their safety and health. Parents have the right to make all decisions necessary to their children s well-being. For example, they decide: Where their children will live; To allow or refuse health care for their children. 1 Parents use their parental authority together, whether they are married, in a civil union, or a common-law relationship. If one parent dies, the other parent exercises his or her parental authority alone. 1 Source : Éducaloi. SECTION C - MANAGEMENT OF THE PATRIMONY 5

87 1.3. What is the support obligation? LEGAL TUTOR Parents are responsible for providing food for their children and they are obligated to ensure their maintenance. Together, these two responsibilities make up the support obligation. This means that even if your child has assets, you must still provide for his or her needs, in particular, food, clothing, housing, personal care, recreation, travel, dental care, schooling, etc. Independently of the tutorship, you must continue to cover the family s expenses, and see to the education of your child, and his or her psychological, physical, and material well-being When necessary, is it possible to use some of the child s compensation benefits? LEGAL TUTOR Jeremy has been receiving benefits from the SAAQ since his father Paul died in a car accident. One of them is meant to replace Paul s earnings, and it can be used 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 your child s needs, you 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 the minor may receive must be preserved, such as an 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 Is it possible, on an exceptional basis, to draw on the child s patrimony? LEGAL TUTOR Under certain exceptional circumstances, tutors may withdraw from their children s patrimony sums that would normally have to be preserved. You can do this after you and the tutorship council have determined that you lack the means to pay for the good or service needed by the child, particularly in relation to his or her health, schooling, or employment integration. Here are some examples: 6 SECTION C - MANAGEMENT OF THE PATRIMONY

88 Health: orthodontic or other dental care, optometry expenses; Employment integration: postsecondary tuition, purchase of work tools, special education fees, transportation costs, etc. The decision you and the tutorship council make jointly must be in the child 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 child s interests to make this expenditure? Have other options been considered (bursaries, grants, etc.)? Would the parents income be sufficient to pay for the item or service without having to draw on the child s patrimony? Is the identified need truly necessary?? For help in making this decision, refer to the criteria listed in section 1.6. If you still have questions, consult the person who is in charge of the minor s file at the Curateur public. The "Exceptional Use of the Patrimony of a Minor Child" form is designed to help you demonstrate this need. You will find it in "Tools and Forms," and in digital format on the website of the Curateur public du Québec. Before making an expenditure using money from your child s patrimony, you must fill out this form and have it signed by the tutorship council. You must also attach it to the annual report. Furthermore, if your child is 14 or older, it is suggested that you keep him or her informed of any decisions that concern him or her. The support contribution usually covers all of the child s expenses, with no exception. It is determined based on the parents earnings and the number of their dependent children. SECTION C - MANAGEMENT OF THE PATRIMONY 7

89 1.6. How do I decide whether an expense can be covered using the minor s patrimony? LEGAL TUTOR When it has been established that you are unable to fulfill your support obligation, the following criteria can be used to assess the admissibility of covering an expense with the child s patrimony. Always keep in mind that preservation is the rule and spending the patrimony, the exception. 1. First, check whether there are other ways of paying for the good or service your child needs. For example, some governmental allowances to cover specific needs may be useful, for instance, programs to help pay the costs of adapting a vehicle or room for a disabled child. Other expenses are already covered by public services, especially health and education expenses. Hint: On the Curateur public s website, you ll find a list of the government grants and subsidies that could be helpful. 2. The expenditure must be made in the interests of the minor and be personally beneficial to her or him. It must be related to essential needs such as schooling, health care, or his or her employment integration. It should provide your child with long-lasting benefits and contribute to his or her personal development. 3. The expenditure must take your child s financial capacity into account and not put it in jeopardy. 4. The expenditure should be reasonable in relation to the usual cost of the good or service in question. If they must be paid out of the minor s patrimony, the cost of maintaining the item and any related charges must be considered to determine whether the expense is reasonable. 8 SECTION C - MANAGEMENT OF THE PATRIMONY

90 LEGAL TUTOR 1.7. How do I sell property or borrow a large sum of money? Benjamin inherited a rental building that needs major renovations. His mother, Liliane, 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? For additional information concerning the purchase or sale of immoveable property, feel free to contact the Curateur public. As a tutor, if you want to sell something that belongs to your child 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 LEGAL TUTOR 1.8. How do I renounce a succession? For more information on the renunciation of a succession, contact Revenu Québec. 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 notarial act or a judicial declaration. The inheritance then becomes an unclaimed succession and you must 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 are higher than the value of the assets he or she is receiving. SECTION C - MANAGEMENT OF THE PATRIMONY 9

91 1.9. What are the expenses of a tutorship? LEGAL TUTOR Certain expenses that are directly related to the administration of the minor s property can be paid out of the minor s patrimony.. 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 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 (if so, you must obtain the authorization of the tutorship council or court); Bank and investment fees; Purchase of property insurance; Income tax, property tax, etc Do tutors have to file an income tax return for their children? LEGAL TUTOR Depending on the value of your child 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. 10 SECTION C - MANAGEMENT OF THE PATRIMONY

92 LEGAL Can the tutor or tutorship council receive TUTOR remuneration? TUTORSHIP COUNCIL The activities of the tutor or member of a tutorship council are usually unremunerated. However, when the management of a minor s patrimony is complicated and it becomes the tutor s main occupation, he or she may receive remuneration that is set by the court, 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. SECTION C - MANAGEMENT OF THE PATRIMONY 11

93 August 2017

94 GUIDE FOR THE LEGAL TUTOR AND THE TUTORSHIP COUNCIL FOR A MINOR WHAT TO DO IN THE EVENT OF A BREACH, FINANCIAL ABUSE, REPORT OF ABUSE, OR REPLACEMENT SECTION D WHAT TO DO IN THE EVENT OF A BREACH, FINANCIAL ABUSE, REPORT OF ABUSE, OR REPLACEMENT

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96 CONTENTS 1. PROCEDURES TO BE FOLLOWED IN THE EVENT OF A BREACH OR FINANCIAL ABUSE 1.1. What is a breach? What is financial abuse? How do I detect financial abuse? What are the tutorship council s responsibilities? How do I intervene in the event of financial abuse? WHAT TO DO IF SOMEONE REPORTS ABUSE What is a report of abuse? What is the role of the Curateur public? What is the role of the tutorship council? REPLACING THE TUTOR, A MEMBER OF THE TUTORSHIP COUNCIL, OR THE COUNCIL SECRETARY What is involved in replacing the tutor? How is a member of the tutorship council replaced? How is the secretary of the tutorship council replaced? How does the tutorship council operate if it is formed of only one member? APPOINTING AN AD HOC TUTOR What is an ad hoc tutor? Under what type of circumstances would an ad hoc tutor be appointed? How is an ad hoc tutor appointed? SECTION D - WHAT TO DO IN THE EVENT OF A BREACH, FINANCIAL ABUSE, REPORT OF ABUSE, OR REPLACEMENT 3

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98 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 1.1. 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 their child s patrimony; for example, the tutor s failure to prepare an inventory, submit annual reports, or final report constitutes a breach What is financial abuse? Financial abuse is the use of the child 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 their child s assets or used the child s patrimony for their personal gain. This could take the form of theft of personal effects or money, fraudulent investments, refusal to repay a loan, etc. SECTION D - WHAT TO DO IN THE EVENT OF A BREACH, FINANCIAL ABUSE, REPORT OF ABUSE, OR REPLACEMENT 5

99 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; Disappearance of property belonging to the child; Late payment of bills and unpaid accounts, etc What are the tutorship council s responsibilities? TUTORSHIP COUNCIL Throughout the tutorship, the tutorship council must see that the tutor properly fulfills all of his or her obligations. For example, it must ensure that the tutor manages his or her child 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 their child for money that they illegally withdrew from the child s patrimony, the tutorship council must consider replacing the tutor 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 child. 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. 6 SECTION D - WHAT TO DO IN THE EVENT OF A BREACH, FINANCIAL ABUSE, REPORT OF ABUSE, OR REPLACEMENT

100 2. WHAT TO DO IF SOMEONE REPORTS ABUSE 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] What is a report of abuse? A report is information that a person or an agency gives to the Curateur public concerning a situation that could be damaging to the security, dignity, or integrity of a person or his or her property. In tutorships to the property of a minor, the Curateur public s responsibility is limited to the children s patrimony. In particular, a report can concern situations of negligence or financial abuse 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. TUTORSHIP COUNCIL 2.3. What is the role of the tutorship council? The main responsibility of the tutorship council is to oversee the administration of the legal representative and inform the Curateur public if it suspects the tutor or anyone else of committing financial abuse with respect to the child s patrimony. In addition, depending on the nature of the information, the Curateur pubic may ask the tutorship council to take action on the report. The Curateur public will then explain the next steps and the procedure (for processing the report) to the tutorship council. The Curateur public will assist the tutorship council throughout the process. SECTION D - WHAT TO DO IN THE EVENT OF A BREACH, FINANCIAL ABUSE, REPORT OF ABUSE, OR REPLACEMENT 7

101 3. REPLACING THE TUTOR, A MEMBER OF THE TUTORSHIP COUNCIL, OR THE COUN- CIL SECRETARY 3.1. What is involved in replacing the tutor? TUTORSHIP COUNCIL 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 Court to institute replacement proceedings. During these proceedings, the tutor will continue to perform his or her duties, unless the court decides otherwise. Last, because he or she is the child s parent, a legal tutor may not resign from his or her office. On serious grounds, however, the court may decide to replace him or her. He or she will usually continue to act as tutor to the person of the child 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. 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. TUTORSHIP COUNCIL Remember that ideally, both branches of the immediate family (mother s and father s sides) should be represented on the tutorship council. 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. 8 SECTION D - WHAT TO DO IN THE EVENT OF A BREACH, FINANCIAL ABUSE, REPORT OF ABUSE, OR REPLACEMENT

102 TUTORSHIP COUNCIL 3.3. How is the secretary of the tutorship council replaced? 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, must be informed of the change. TUTORSHIP COUNCIL 3.4. How does the tutorship council operate if it is formed of only one member? When the tutorship council comprises a single person, and failing a substitute, 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 notary to assist you with the legal proceedings. The fees you incur to appoint a replacement can be covered by the child s patrimony. SECTION D - WHAT TO DO IN THE EVENT OF A BREACH, FINANCIAL ABUSE, REPORT OF ABUSE, OR REPLACEMENT 9

103 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 child 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 child s property Under what type of circumstances would an ad hoc tutor be appointed? An ad hoc tutor is appointed when a minor has any interests to discuss judicially with his or her legal tutor. For example, if the child owns a building that his or her tutor wishes to purchase, an ad hoc tutor could be appointed to prevent a conflict of interest during the sale proceedings. An ad hoc tutor must, in particular, ensure that the minor obtains a fair price and that his or her interests are safeguarded How is an ad hoc tutor appointed? TUTORSHIP COUNCIL The tutorship council is responsible for appointing an ad hoc tutor whenever the interests of the child and those of the legal 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 child s interests and then so notifies the court. 10 SECTION D - WHAT TO DO IN THE EVENT OF A BREACH, FINANCIAL ABUSE, REPORT OF ABUSE, OR REPLACEMENT

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106 GUIDE FOR THE LEGAL TUTOR AND THE TUTORSHIP COUNCIL FOR A MINOR TOOLS AND FORMS TOOLS AND FORMS

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108 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

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110 G LO S SA RY Words Ad hoc tutor Allowance Annual report Assets Civil rights Clerk Compensation Curateur public Dative tutor Direction de la protection de la jeunesse [Youth Protection] Definitions 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. Sum of money paid to cover a need. 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. All of the property owned by an individual, including money, real estate, vehicle, other possessions. 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. Officer of the court who exercises certain administrative and legal functions in a court such as the Superior Court. Sum of money paid to remedy harm or an injury. 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. 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. 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.

111 Expenses of the tutorship Fees Forms of protective supervision Full emancipation In the capacity of Inventory Investments that are presumed sound Judicial district Legal tutor Liabilities Liquidator Meeting of relatives, persons connected by marriage or civil union and friends Minor Motion or opinion on request Moving toward independence Notarial 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. Sums that a professional bills for his or her services. 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. 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. Phrase that follows an individual s name to indicate that they are not personally concerned, but rather are carrying out a particular role. List of an individual's property and debts. Investments listed in the Civil Code of Québec are deemed prudent. Tutors are obligated to make investments presumed sound using the minor's patrimony. Geographic division of Québec that has a courthouse that is responsible for the management of legal proceedings. Parents of a child. They are automatically the child's legal tutors until the child turns 18. Total amount of the debts an individual owes. 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 the immediate family, in-laws (brother-in-law, sister-in-law) and friends who are consulted about the composition of the tutorship council. Person who is less than 18 years old. Official application to the court made according to an established procedure. 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. Document prepared and recorded by a notary. 2

112 Patrimony Person of full age, of age Persons connected by marriage or civil union Private writing Renouncing a succession Security Simple emancipation Support obligation Tutor to the person Tutor to the property Tutorship council Tutorship to a minor An individual's assets and obligations. It consists of everything, both assets and liabilities. Person aged 18 or older. In-laws (brother-in-law, sister-in-law). Document that is not notarial. An inventory made by private writing must be done in the presence of two witnesses. Refusing to be someone's heir by means of a notarial act. 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. 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). 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 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 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. 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. 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. 3

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114 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

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116 Y GUIDE FOR THE USE OF 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 two months of taking office as tutor. IDENTIFICATION Enter in this section: the last name, first name, date of birth and address of the minor; your last name, first name, address and telephone number; the last name, first name, address and telephone number of each of the two witnesses; 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 minor, 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 minor. Point 4: Accounts receivable Enter any amounts lent based on an oral agreement or against a note signed by the minor. Also enter the name and address of anyone owing money to the minor. Point 5: Bonds Enter the name of any bonds owned by minor, their number, their maturity date and their value. Point 6: Shares and mutual funds Enter the name of the shares owned by the minor, 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 minor 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. Page 1.

117 2 Point 8: Buildings and land Describe the buildings owned by the minor. 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 minor, if any. Point 10: Vehicles Enter the value of motor vehicles owned by the minor; you must indicate the make and year of cars and trucks. Point 11: Life insurance Enter information on life insurance owned by the minor and its cash value, if any. Point 12: Furniture an personal effects Describe any personal effects of the minor 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 minor. 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 minor. Point 17: Mortgage payable Enter the balance of the mortgage to be repaid, if any, in case the minor owns mortgaged buildings or property. Point 18: Other loans Enter any other debt that the minor may still have to reimburse. Point 19: Other liabilities Enter any other liability that may be part of the patrimony of the minor. 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 minor, list them after the total of liabilities. DECLARATION BY THE TUTOR This section lets you describe assets in poor condition owned by the minor, 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. Page 2.

118 All supporting documents have been included. Checklist Inventory 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.

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120 financial tracking You will find a financial tracking template (Excel) in the electronique version of the guide at annual financial tracking 100 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 tracking income 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 amount immoveables owned by The minor 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 amount minor 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 0.00 $ council 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

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122 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 chequing accounts), 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.

123 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.

124 PAGE 2 Line 55 : Total liabilities 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. Enter the total of the amounts entered on lines 40 to 50. 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.

125 Line 109: SAAQ benefits and compensation Line 202: Tutor's remuneration 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 Enter the total of the amounts entered on lines 100 to ) EXPENSES All amounts entered in this section must correspond to expenses 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). 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 mortgage or 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.

126 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. 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. If you 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 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 tutorship that 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). 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. 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.

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128 All supporting documents have been included. Checklist Annual Report Bank statements including investments (assets) Statements - loans Statements credit cards and line of credit Earnings check stubs or annual summary 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. Contact details of the institutions where the minor has bank accounts or deposit certificates 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. The amounts entered are accurate. The totals are correct. 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).

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130 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 1 st member of the tutorship council Name of the 2 nd member of the tutorship council Name of the 3 rd 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

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132 MINUTES OF THE ANNUAL MEETING OF THE TUTORSHIP COUNCIL Held on (enter date) In (enter location) Check names of individuals in attendance. Name of tutor Name of minor aged 14 or older Name of secretary of the tutorship council Name of the 1 st member of the tutorship council Name of the 2 nd member of the tutorship council Name of the 3 rd member of the tutorship council

133 Agenda Information Conclusions Decisions Follow-up Responsibility Dates 1. Adoption of the agenda 2. Report on the past year 3. Planning for the coming year 4. Confirmation of the security 5. Other business Summary of (enter date) 2

134 APPLICATION TO A FINANCIAL INSTITUTION FOR A HOLD FUNDS Identification of financial institution Name of financial institution: Address: Telephone no.: Postal code: Identification of represented person First and last names: Curatorship Curateur public file no.: Tutorship Legal representative's request To guarantee the fulfillment of my obligations as curator 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 abovementioned individual, the details of which are as follows: Nature of security No. of security Value of security Rate Maturity date tutor 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 c.c. Curateur public du Québec

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136 Important: This document should be copied on the letterhead of the financial institution holding the investments. Non-compliant confirmations will be returned to you. (date: month, day, year) Hold Funds Confirmation Secretary of the tutorship council 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: Nature of security No. of security Value of security Rate Maturity date Note that the hold funds applies to the (capital only) (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 the director of the financial institution c.c.: Legal representative Curateur public du Québec

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138 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 abovementioned 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): 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.

139 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 2.

140 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 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 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 A legal person exercising tutorship to property is exempt from furnishing security. Art 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.

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142 Exceptional Use of the Patrimony of a Minor Follow the instructions on page 3. General Information Information about the minor Last name Curateur public file no. Surname Information about the legal tutors Mother Last name Surname Date of Birth yyyy-mm-dd Father Last name Surname Information about the tutorship council Secretary Last name Surname Member No. 1 Last name Surname Member No. 2 Last name Surname Member No. 3 Last name Surname Period of annual report corresponding to request Start date yyyy-mm-dd End date yyyy-mm-dd Description of the request for exceptional use of the minor s patrimony Type of need Schooling Health Employment integration Description and justification of exceptional need Amount requested for exceptional needs $ 066-DGSP

143 Exceptional Use of the Patrimony of a Minor Calculation of financial capability Parents income Mother Father Year of Revenu Québec tax return 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 available 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. For example, in 2017, the basic deduction is set at $10,985.) E - Deduction for union and professional dues (Line 373 of your tax return) F - Total deductions (Lines D + E) G - Available income of each parent (Line C minus line F: Enter 0 if negative) H - Income available from one or both parents (Add amounts on line G) 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.) $ $ $ Mother $ $ $ $ $ $ $ $ $ Father $ $ $ $ K - Amount of your support contribution (Divide amount on line I by that on line J.) Anticipated annual expenses for the minor Housing Food Clothing Health costs Education costs Recreational activities $ $ $ $ $ $ $ Other expenses L - Total expenses Financial capability M - Financial capability (Line K minus line L) If the balance is negative, exceptional use of the patrimony may be necessary. 066-DGSP $ $ $

144 Exceptional Use of the Patrimony of a Minor Attestations Attestation of legal tutors 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 has been informed of this exceptional use. has not been informed of this exceptional use for the following reason: Amount requested by legal tutors $ Signatures of legal tutors Date yyyy-mm-dd Attestation of the secretary of the tutorship council 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. Amount authorized by tutorship council Signature of secretary $ Attestation of the minor aged 14 or older Date yyyy-mm-dd I affirm that my tutors and my tutorship council have informed me of the exceptional use of my patrimony for the above-mentioned expenses. Signature of the minor (aged+ 14 or older) Instructions 066-DGSP Date yyyy-mm-dd 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.). 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. Return to top of form 3

145 NOTES

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149 August 2017