After a loss, it can be hard to know which government benefits exist, what they pay, and where to start.
This guide explains how the three main Canada Pension Plan benefits work after a death
- the CPP death benefit
- the CPP survivor pension
- CPP children benefits
You will find who may qualify, how the programs fit together, and the steps to apply.
CPP is a federal program used everywhere in Canada except Quebec. If the person lived or worked in Quebec, similar benefits usually come from the Quebec Pension Plan (QPP), managed by Retraite Quebec. For current payment amounts and any rule changes, always check official government sites.
The quick take
- If the person who died contributed to CPP, there may be support for the estate, a spouse or partner, and dependent children
- The CPP death benefit is a one time payment, usually to the estate of the person who died
- The CPP survivor pension is a monthly payment to a legal spouse or common law partner who meets CPP rules
- CPP children benefits are monthly payments for eligible dependent children of a disabled or deceased CPP contributor
- None of these benefits are automatic in most situations. Someone needs to apply, and retroactive payments are usually limited in time
- CPP is a federal program, and there may also be provincial or territorial benefits or supports. In Quebec, similar benefits are available through the Quebec Pension Plan, so it is worth checking what applies where you live
This article is general information, not legal or tax advice. For current amounts, eligibility rules and forms, use the official Government of Canada and Retraite Quebec websites.
How CPP benefits work after a death
CPP is a national pension program funded by contributions from workers, employers and people who are self employed. When a CPP contributor dies, CPP may pay one or more benefits to help the estate and surviving family members.
There are three main CPP benefits
- CPP death benefit
- A one time lump sum for the estate or, in some cases, another eligible person.
- CPP survivor pension
- A monthly taxable benefit for a legal spouse or common law partner of a deceased CPP contributor, subject to CPP eligibility rules.
- CPP children benefits
- Monthly payments for eligible children of a disabled or deceased CPP contributor, usually up to the time they finish qualifying studies or reach a maximum age.
A survivor can sometimes receive more than one CPP benefit at the same time, such as a retirement pension plus a survivor pension, up to the combined maximum allowed by the plan.
What if the person lived or worked in Quebec
Quebec has its own public pension program, the Quebec Pension Plan (QPP). If the person mainly contributed in Quebec, or their pension statements refer to the QPP or Retraite Quebec, the equivalent benefits are
- a QPP death benefit
- a QPP survivor pension
- a QPP orphan or children benefit
The overall idea is similar, but the details, forms and contact points are different. Applications are usually made to Retraite Quebec rather than Service Canada.
If you are not sure whether the person was under CPP or QPP, look at their pension statements or T4 slips, or contact Service Canada or Retraite Quebec to confirm.
CPP death benefit
Who may qualify
The CPP death benefit is a one time payment made on behalf of a deceased contributor who has made enough contributions to the plan.
In general, both of these must be true
- the person who died contributed to CPP for at least a minimum period, and
- a valid application is made by the estate or another eligible applicant
Contribution requirements are based on how long the person contributed and the level of those contributions. If the person worked or lived in another country or in Quebec, CPP may use social security agreements or Quebec Pension Plan records to decide whether contribution rules are met.
Who receives the payment
CPP pays the death benefit in a set order.
- The estate
- If there is an estate and the executor or administrator applies, the payment is usually made to the estate.
- If there is no estate or the estate does not apply within a set time
- the person or institution that paid, or is responsible for paying, the funeral expenses
- the surviving spouse or common law partner
- the next of kin
If several people may qualify at the same level of priority, CPP may divide the payment or pay the first complete application.
How much the estate could receive
The death benefit is a single payment. The amount depends on
- the deceased person’s CPP contribution history
- the rules in place at the time of death
The structure and maximum of this payment can change over time. For current amounts and examples of how the benefit is calculated, check the official CPP death benefit page on Canada.ca.
How to apply for the CPP death benefit
The executor is usually expected to apply if there is an estate. Others can apply if there is no estate or the estate does not apply within the time outlined by CPP.
Step one: prepare key information
- Social Insurance Number of the person who died
- proof of death, such as a death certificate
- your Social Insurance Number as the applicant
- documents that show you are the executor, administrator, or the person who paid funeral costs
- banking information for direct deposit
Step two: apply online or by paper
- Online through My Service Canada Account using the CPP death benefit application, or
- By completing the paper Application for a Canada Pension Plan Death Benefit (ISP1200) and mailing or bringing it to a Service Canada office
Processing times can vary. Service Canada lists current timelines and any special instructions on its website.
Note for Quebec
If the person mainly contributed to the Quebec Pension Plan, the equivalent payment is the QPP death benefit. It is usually paid to the person or organization that paid the funeral expenses, or to the heirs, if contribution rules are met.
Applications are made to Retraite Quebec using their forms or online services. For details and up to date information, check the death benefit section on the Retraite Quebec website.
CPP survivor pension
Who may qualify
You may qualify for a CPP survivor pension if you were the legal spouse or common law partner of a CPP contributor at the time of their death and other conditions are met.
In general, both of these must be true
- you were legally married to the person who died, or you lived together in a conjugal relationship as common law partners for at least a minimum period set by CPP
- the person who died made enough CPP contributions
Additional rules can apply if
- you were separated at the time of death
- there is a new common law partner
- there has been a CPP credit split
- there is more than one person who might claim survivor status
If you were married more than once, CPP usually pays a single survivor pension, typically based on the largest eligible benefit. Remarrying later does not normally cancel an existing survivor pension.
How survivor pensions are calculated
The survivor pension is a monthly taxable payment based on
- how long and how much the deceased contributed to CPP
- your age when you start to receive the benefit
- whether you receive your own CPP retirement or disability benefit
In broad terms
- survivors who are younger than a set age receive a combination of a flat amount and a portion of the deceased person’s calculated retirement pension
- survivors at or above that age usually receive a portion of the deceased person’s retirement pension, subject to a maximum
- if you already receive a CPP retirement or disability pension, CPP combines your survivor pension with your existing benefit, and the total is limited by an overall maximum
Because details and formulas can change, it is safest to confirm the current calculation method and maximum combined amounts on the official CPP survivor pension page on Canada.ca.
How to apply for a survivor pension
CPP does not usually start a survivor pension automatically. The survivor is responsible for applying.
Step one: gather documents
- Social Insurance Numbers for you and the person who died
- marriage certificate or proof of common law relationship if requested
- proof of death
- banking information for direct deposit
Step two: choose how to apply
- Online through My Service Canada Account, using the combined survivor pension and children benefits application, or
- By completing the paper Application for a Canada Pension Plan Survivor’s Pension and Child(ren)’s Benefits (ISP1300) and mailing or bringing it to Service Canada
CPP normally limits how far back it can pay survivor pensions. Applying as soon as you can helps avoid losing payments for earlier months.
Note for Quebec
In Quebec, the equivalent benefit is the QPP surviving spouse’s pension. It provides income to the spouse or partner of a person who has died and who contributed enough to the Quebec Pension Plan.
The amount depends on factors such as
- contributions paid to the QPP and CPP
- your age
- whether you are caring for dependent children
- whether you already receive a retirement or disability pension from the QPP or CPP
Applications are made to Retraite Quebec, either online or by paper, using their survivor benefits forms.
CPP children benefits
Who may qualify
CPP children benefits provide monthly payments to dependent children of a disabled or deceased CPP contributor.
There are two main types
- Child of a disabled contributor
- For a child of someone receiving CPP disability or post retirement disability benefits.
- Surviving child of a deceased contributor
- For a child of someone who has died and met CPP contribution rules.
In general, a child may qualify if they are
- under a certain age defined in the CPP rules, or
- within a defined age range and attending a recognized school or university either full time or part time
The child must also be
- a natural or legally adopted child of the contributor, or
- another child who was living with the contributor and under their decision making responsibility before a set maximum age
A child can receive a limited number of CPP children benefits at the same time, for example as the child of a disabled contributor and as a surviving child, within CPP rules.
How children benefits are calculated
CPP children benefits are flat rate monthly payments per eligible child. The Government of Canada updates these amounts regularly.
To see the current monthly rate and how it changes each year, check the CPP children benefits page on Canada.ca or an up to date benefits directory.
How to apply for children benefits
The application process depends on the child’s age and the parent’s situation.
Children under the age limit in the rules
- A parent or guardian with decision making responsibility usually applies on the child’s behalf.
- If the parent is receiving CPP disability benefits, they can apply online through My Service Canada Account or by completing the disability related children benefits form.
- If the parent has died, the surviving parent or guardian usually applies through the same combined survivor pension and children benefits form used for the survivor pension.
Some younger children who live independently and manage their own affairs may apply directly in special situations.
Students within the defined age range
- Students above the basic age limit and below the maximum age apply for themselves.
- They complete the Child’s Benefit Application and Declaration for a student over 18 years of age (ISP1402) and provide proof of enrolment from their school or have the school complete the relevant section.
- Renewals are usually required each school year, and some students can renew online through My Service Canada Account.
If a student leaves school, reaches the maximum age, or no longer meets the rules, the benefit normally stops.
Note for Quebec
In Quebec, the main equivalent is the QPP orphan’s pension, which is part of QPP survivor benefits. It offers financial support to children of a deceased person who contributed enough to the Quebec Pension Plan.
Retraite Quebec explains eligibility, amounts and how to apply on its website under orphan’s pension and survivor benefits.
Tax and reporting
CPP survivor pensions and children benefits are taxable income for the person who receives them. Service Canada issues a T4A(P) slip that shows the amounts you need to report on your tax return.
The CPP death benefit is also taxable, but the way it is reported can differ depending on who receives it and whether it is paid to the estate or to an individual. The Canada Revenue Agency provides guidance on how to report CPP and Quebec Pension Plan death benefits in different situations.
In Quebec, some benefits are also reported to Revenu Quebec on the provincial tax return. For detailed questions about tax, it is often helpful to speak with an accountant or another tax professional.
Documents checklist
You can use this checklist when preparing any CPP or QPP application related to a death.
Core information for all applications
- Social Insurance Number of the person who died
- your Social Insurance Number as applicant
- date and place of death
- proof of death, such as a death certificate
Extra for the death benefit
- the will and documents that show you are the executor or administrator
- proof that funeral costs were paid, if you are applying on that basis
- banking information for the estate or for the person who will receive the payment
Extra for the survivor pension
- marriage certificate, if applicable
- proof of common law relationship if requested
- information about any previous marriages or separations that may affect eligibility
Extra for children benefits or orphan pensions
- child’s birth certificate or adoption papers
- documents that show decision making responsibility for a child under the basic age limit
- for students, proof of enrolment from the school or university
Keeping scanned copies in a secure folder can make follow up with Service Canada or Retraite Quebec simpler.
A simple way to decide what to do next
Right after a death, one clear question at a time can help reduce complexity. These three can be a starting point
- Did the person who died contribute to CPP or QPP
- If yes, the estate or another eligible person may be able to apply for the matching death benefit.
- Is there a spouse or common law partner
- If yes, they may qualify for a CPP survivor pension or a QPP surviving spouse’s pension.
- Are there dependent children under the maximum age for children benefits or orphan pensions
- If yes, there may be monthly children benefits available, either as children of a disabled contributor or as surviving children.
From there, choose one application to focus on first. Use My Service Canada Account or Retraite Quebec’s online services when possible, keep copies of what you send, and note the date of each step in a simple log.
For the most current payment amounts, eligibility rules, and forms, search
- “CPP death benefit” on Canada.ca
- “CPP survivor pension” on Canada.ca
- “CPP children’s benefit” on Canada.ca
- “Quebec Pension Plan survivor benefits” on the Retraite Quebec site
If the situation is complex or there is disagreement about who should apply, a short conversation with a lawyer, notary, or benefits specialist can help you decide the next step.
