Thank you for your reply. The deceased shareholder was unmarried. There was no will. The corporation didn't officially buy the stocks. The deceased shareholder's mother received a court paper that she is the first beneficiary, then the siblings and then his father. (I think it's called small estate affidavit, but I am not sure; I saw this paper once, but the mother didn't let me to make a copy of it). Does the mother automatically becomes the shareholder?  Some other info: I know that the deceased shareholder's mother keeps the the title to the company's car, but as of today the car was not sold and it is still in the company's name. After the death of the partner, the living shareholder withdrew 12000 from the company's bank account to cover the funeral costs. The relationship between the living shareholder and his partner's mother is bad and they don't talk. The living shareholder needs to file his taxes asap. Any help is appreciated.