How to Stop or Claim a Deceased Person's Pension and Benefits in Ontario

After a death, government cheques and deposits do not stop on their own. Someone has to tell the right offices, and the sooner that happens, the less likely it is that money will have to be paid back.

This article explains who to notify about CPP, OAS and CRA benefits, what to do with money received after the death, and how the CPP death benefit works. Workplace pensions and provincial support programs depend on their own rules, so those are covered in general terms only.

Who to notify, and how

Start with the Canada Revenue Agency. You should notify the CRA of the death as soon as possible, either by phone or by mailing Form RC4111, Notify the Canada Revenue Agency of a Death, to avoid benefit repayments.

CPP and OAS benefits must also be cancelled when the person dies. Service Canada can be notified at 1-800-277-9914.

• CRA: by phone or Form RC4111.
• Service Canada: for CPP and OAS, at 1-800-277-9914.
• The estate trustee, if one has been named, because that person is the only one with legal authority to manage the estate.

CPP and OAS: what happens to money received after the death

CPP and OAS are payable for the month in which the death occurs. All payments issued after that month must be returned, and any that have already been cashed must be repaid.

The same idea applies to other CRA payments. Any CRA payment received after the death should be returned to the tax centre.

Do not treat a deposit that arrives after the death as available money, even if it is in an account you can see. Relatives who are not the estate trustee have no authority to withdraw money from the deceased's sole accounts. If you are unsure whether a payment must be returned, ask the issuing office before spending or moving it.

The CPP death benefit

CPP also pays a one-time death benefit. For deaths on or after January 1, 2025, it is a basic amount of $2,500 plus a possible $2,500 top-up, up to $5,000 in total.

The deceased must have contributed for at least one-third of the calendar years in their contributory period (with a minimum of three years), or for 10 calendar years. The executor should apply within 60 days of the date of death.

The top-up is not paid if the deceased had ever received a CPP or QPP disability benefit, a post-retirement disability benefit or a retirement pension, or if a surviving spouse or common-law partner is eligible for a survivor's pension.

If there is no estate, or the executor does not apply, the benefit may be paid in this order: to the person or institution paying the funeral expenses, the surviving spouse or common-law partner, or the next of kin.

Workplace pensions, ODSP and other plans

Each workplace pension plan and each provincial support program, such as ODSP, has its own rules about what is paid after a death, who can receive it, and whether money paid afterward must be returned. Those rules depend on the plan or program and on the person's circumstances, so the best step is to contact the plan administrator or the program office directly and ask what they need.

RRSPs and RRIFs follow different rules. A person may designate someone to receive the benefit payable on death, and a designation in a will is effective only if it expressly refers to a plan, either generally or specifically. The plan administrator is discharged once it pays the person named in the latest designation, unless it had actual notice of a later designation or a revocation.

For tax purposes, the fair market value of an RRSP or RRIF at death must generally be included in the deceased's income on the final return. Amounts paid to a surviving spouse or common-law partner can be transferred on a tax-deferred basis. An accountant can confirm how this applies to your situation.

What to do next

• Notify the CRA by phone or with Form RC4111 as soon as possible.
• Call Service Canada at 1-800-277-9914 to cancel CPP and OAS.
• Return any CRA payment received after the death to the tax centre.
• Return any CPP or OAS payment issued after the month of death, and repay any already cashed.
• Ask the executor to apply for the CPP death benefit within 60 days of the date of death.
• Contact each workplace pension plan and any provincial program directly to report the death and ask what applies.
• Keep a record of every call, letter and payment, including dates.

If the estate is complicated, if payments have already been spent, or if you are unsure who is entitled to a benefit, how this applies depends on your situation, so it is worth getting advice on what is owed and who should deal with it.

Frequently asked questions