All About Estates


What happens to CPP and OAS benefits after death?

If a person was receiving Canada Pension Plan (CPP) and Old Age Security (OAS) benefits at the time of death, payments will continue to be made until the Government of Canada is notified of the death. Notification is usually initiated by the entity entrusted with the funeral services e.g. funeral home. As executor, it would be appropriate for you to touch base with them on this matter. At that point, if benefits were received after the month of death, the government of Canada will request a repayment of those benefits. In other words, the deceased is only entitled to benefits to the month of death.

At the time of death, the estate is entitled to claim a death benefit of up to $2,500 from CPP. As executor you can make an application for the application directly with a form available from the Services Canada website (link is Often times, the funeral home will offer to-co-ordinate the application as part of the funeral arrangements made. A death certificate must accompany the form. The death benefit is income to the Estate.

Other posthumous benefits to be aware of:

The Canada Pension Plan survivor’s pension is paid to the person who, at the time of death, is the legal spouse or common-law partner. If the deceased had a separated legal spouse and there was no cohabiting common-law partner, the separated legal spouse may qualify for this benefit. If the deceased same-sex common-law partner contributed to the Canada Pension Plan, then the surviving partner could be eligible for survivor’s benefits.

The Canada Pension Plan children’s benefit is paid to a dependent natural or adopted child of the deceased or a child in the care and control of the deceased at the time of death. The child must be either under age 18, or between the ages of 18 and 25 and in full-time attendance at a school or university.

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About Steven Frye
Baker Tilly WM LLP is a leading, independent audit, tax, and business advisory firm based in Vancouver and Toronto, serving clients across Canada. Drawing on well-trained teams across a variety of disciplines, we ensure the alignment of our professional’s skills and experience with client requirements, resulting in exceptional service and business outcomes.