Executor Checklist: Government Benefits and IDs to Cancel in Ontario

After a death, an executor is suddenly the contact point for a long list of government offices. Some notices are urgent, because payments keep arriving until someone tells the program to stop. Others protect the deceased person's identity or tidy up licences and cards.

This article walks through the federal and Ontario notices in a practical order, then covers how a vehicle can pass to a beneficiary without retail sales tax. It is general information, not advice on your particular estate.

Cancel CPP and OAS, and claim the CPP death benefit

The estate keeps the deceased's OAS and CPP payments for the month of death. Any payments issued after that month must be returned. To cancel the benefits, call Service Canada at 1-800-277-9914 with the deceased's Social Insurance Number, or write to a Service Canada office. The executor or their lawyer also deals with the CPP and OAS/GIS programs about cancelling benefits and any survivor benefits.

The CPP death benefit is a basic amount of $2,500 plus a possible top-up of $2,500, for a maximum of $5,000. The executor named in the will, or the administrator appointed by the court, applies, and should do so within 60 days of the date of death.

The deceased must have contributed to the CPP for at least one-third of the calendar years in their base CPP contributory period (but no less than three calendar years), or for at least 10 calendar years.

If there is no estate, or the executor has not applied, the benefit can be claimed in this order of priority: the person or institution that paid or is responsible for paying the funeral expenses, then the surviving spouse or common-law partner, then the next of kin.

Other federal notices

• Contact the CRA as soon as possible to avoid repayment of benefits.
• Return a valid passport to the Passport Program with a copy of the death certificate.
• Contact Canada Post to forward the deceased's mail.
• Notify Equifax and TransUnion, Canada's two credit bureaus, to guard against identity fraud.

The Social Insurance Number usually needs no separate step. When a death occurs in a Canadian province, the provincial vital statistics agency automatically notifies the SIN program. If the death happened in a territory or outside Canada, the family or estate must inform the SIN Program directly.

Ontario notices: ServiceOntario and ODSP

ServiceOntario must be notified to cancel the deceased's driver's licence, accessible parking permit, Ontario health (OHIP) card and outdoors card. A deceased person's accessible parking permit must be returned to ServiceOntario within 30 days. A driver's licence fee refund is claimed at a ServiceOntario centre with the Application for Refund of Driver's Licence Fee.

If the deceased received ODSP, the rules depend on the household. When a single recipient dies, ODSP pays the final month for full shelter and basic needs, less any overpayment recovery. Where there was a spouse and a split overpayment, a deceased spouse's 50% share may be recovered from the estate's assets. If this could affect your estate, ask the ODSP office what is owing before you distribute anything.

Passing a vehicle to a beneficiary

A vehicle may be transferred to a beneficiary of the estate exempt from retail sales tax if supporting estate documents are provided. The documents depend on whether there is a will.

When a vehicle is registered to a new owner, proof of Ontario vehicle insurance is required. Licence plates may be transferred only between spouses, parents and children, using a plate transfer declaration. Other steps, such as a safety certificate, can depend on the situation, so confirm them at ServiceOntario.

Why speed protects you as executor

Benefits and cards do not stop on their own. Payments issued after the month of death must be returned, and the federal government advises contacting the CRA quickly to avoid repayment of benefits. If money has already been spent or distributed, the executor can be left chasing beneficiaries or sorting out a repayment demand. Prompt calls and written records keep the estate's books clean and make it easier to show what you did and when.

What to do next

• Order several certified copies of the death certificate.
• Call Service Canada to cancel CPP and OAS, and note the date and name of the person you spoke with.
• Apply for the CPP death benefit within 60 days of the death.
• Contact the CRA, Canada Post, the Passport Program, Equifax and TransUnion.
• Notify ServiceOntario about the licence, OHIP card, outdoors card and parking permit, and return the permit within 30 days.
• Check whether ODSP was involved and ask about any amount owing.
• Gather the documents needed for any vehicle transfer before visiting ServiceOntario.
• Keep a log of every notice and any payment returned.

If the estate is complicated, or a payment has already been spent, a lawyer or accountant can help you confirm what to repay and what to keep.

Frequently asked questions