CPP Survivor's Pension: What a Surviving Spouse Can Claim in Ontario

After a spouse dies, you may be dealing with grief, paperwork and money questions all at once. The CPP survivor's pension is one of the first benefits many people ask about.

The rules for who qualifies and how much is paid are set by the Canada Pension Plan, and they are best confirmed directly with the government office that administers it. This article covers the other claims and deadlines that sit alongside it, so you do not miss a time limit while you wait.

What to confirm about the CPP survivor's pension

The CPP survivor's pension is a separate matter from the estate claims described below, and the rules for it are worth confirming directly with the CPP administrator. Whether you qualify, how much you would receive, and how it combines with your own CPP retirement pension or other benefits depend on your age, your relationship to the deceased and your own record.

Because those details turn on your facts, ask the CPP administrator for a written answer. Having the right documents ready makes that conversation faster.

• The death certificate.
• Your marriage certificate, or proof of living together as common-law partners.
• Your Social Insurance Number and the deceased's.
• Your own CPP and other pension statements.
• Banking details for direct deposit.

A married survivor's estate choices and deadline

When a married spouse dies, the survivor can claim half the difference in net family property under the Family Law Act, take what the will gives, or, if there is no will, take their share under the Succession Law Reform Act.

To claim equalization, the survivor must file the Election of Surviving Spouse form with the Estate Registrar for Ontario no later than six months from the spouse's death. If no election is filed, the survivor is deemed to take under the will or intestacy.

If the survivor elects equalization, gifts to them in the will are deemed revoked unless the will expressly says the gifts are in addition. The estate cannot be distributed within six months of death without the survivor's written consent or court authorization.

Support from the estate for dependants

If the deceased, with or without a will, did not make adequate provision for the proper support of dependants, the court may order adequate support out of the estate. A six-month limitation period applies to this kind of claim.

The time limit is short, and when it starts can matter. If you think the estate leaves you or a child short, speak to a lawyer early.

Tax rollovers that affect what you keep

Survivor benefits are only part of the picture. Tax on the deceased's property can change how much the household actually keeps.

• Capital property passing to a surviving spouse or common-law partner resident in Canada, or to a testamentary spousal trust, can roll over at adjusted cost base, so the capital gain on the final return is zero.
• For an unmatured RRSP, if the spouse or common-law partner is the sole beneficiary and all the property is transferred to a plan for the spouse by December 31 of the year after death, the deceased is not taxed on the RRSP value.
• A survivor can defer tax on a refund of premiums by transferring it to their own RRSP, RRIF or eligible annuity within the year received or 60 days after year-end.
• To transfer into an RRSP, the survivor must be 71 or younger at the end of the year of transfer, and older survivors can use a RRIF or annuity instead.

Common-law partners can qualify for these federal tax rollovers as common-law partners. Ontario's equalization rule is for married spouses, while common-law partners are not legally required to split property acquired while living together, although they may recover contributions to the other's property, sometimes through court. A married spouse can ask the court for exclusive possession of the family home, but Ontario's guidance does not give unmarried partners the same right, so a lawyer can explain their rights to the shared home.

What to do next

• Note the date of death and mark six months from that date on your calendar.
• Contact the CPP administrator about the survivor's pension and ask how it combines with your other benefits.
• Find the will and ask whether a lawyer should review your election options before the six months end.
• Ask the executor or accountant about RRSP, RRIF and property rollovers and their deadlines.
• Keep copies of every form you file.

Frequently asked questions