In your capacity as the liquidator of a succession or the trustee of a trust established in a will, you may have to administer property, income (e.g. interest, rental income, etc.) until the succession has been wound up. You must then use the Trust Income Tax Return if you have to file the tax return of the succession.
However, you don't have to file a trust income if the succession did not generate any income or if the death benefit paid by Retraite Québec is the only income that would be indicated on the return.