A death benefit must be included in the income of the estate, not in the income of the deceased. The amount of the benefit must therefore be reported in the Trust Income Tax Return (form TP-646-V). However, if the death benefit is the only income to be reported in the trust return, the return need not be filed; instead, the recipient of the benefit must include it in his or her income. If the estate was refused, the person who received the benefit for the purpose of paying the funeral expenses is not required to include it in his or her income.

 Article 42 of the Civil Code of Québec provides that, in the absence of instructions from the deceased regard­ing his/her funeral arrangements, the wishes of the heirs or successors prevail and the latter are bound to act. Evidently, the timeframe between the death and the funeral rarely allows for the identification of heirs or successors, unless one has in hand a will that can be presumed, in good faith, to be the last will and testament of the deceased, or proof that there is no other will. Of course, it is impossible to know whether the heirs or successors will accept the succession. At this stage, one must therefore turn to the "successors" to identify the persons authorized to oversee the funeral of the deceased. By "succes­sors", we mean the persons who would normally inherit under the law, if there were no will. In principle, the order of succession is as follows:

a) If there is a spouse, bound by marriage or civil union, and children, the estate devolves to them;

b) If there are no children but one or more ascendants (father and mother and a spouse), the estate devolves to them;

c) If there are no descendants, and no father or mother, the estate devolves to the brothers and sisters and the spouse;

    d) Finally, if there are no descendants, no ascendants, and no brothers or sisters, the spouse clone inherits.

With regard to their decision about the funeral, the successors must operate as a majority, with each having one vote. If a funeral director must sign a contract regarding the funeral and disposal of the remains, he should take minimum precautions as a professional in such matters, to ensure that the persons who are parties to the contract are autho­rized persons. Such precautions notwithstanding, it is preferable that the funeral services contract include a clause under which the signato­ries declare themselves authorized to oversee the funeral of the deceased and that they have all the necessary permissions to sign this contract. The contract should furthermore stipulate that it is up to the signatories of the contract to seek eventual reimbursement from the estate for any sums they will have paid out for the funeral. What happens if, prior to the funeral or disposal of the remains, the funeral director receives proof that the per­sons who gave him the instructions and, worst case, signed the funeral services contract, are not really the heirs or successors, and that the true successors desire a different funeral? Evidently, if the funeral desired by the true successors can still be held, the funeral director will have to comply, billing the signatories of the initial contract for the arrangements that were made and must be cancelled. Nevertheless, in our opinion, the con­tract signatories may still be compen­sated by the estate for the expenses they incurred in good faith. It is important to note here that the funeral director, too, must always act professionally and in good faith, and inform the signatory of the funeral services contract of the scope of the commitments that he/she is making. The funeral director should make it a habit to inform such persons that, before signing, they should consult the successors of the deceased if they eventually want to be reimbursed or, again, avoid being sued for damages and interest.