- The CPP death benefit is a basic $2,500 plus a possible $2,500 top-up, and the executor or administrator should apply within 60 days of the date of death.
- The estate keeps CPP and OAS payments for the month of death, but payments issued after that month must be returned.
- Transferring a vehicle to a beneficiary without retail sales tax needs different documents for married joint owners than for common-law partners and other owners.
In the first weeks after a death, an estate trustee (the executor, or an administrator if there is no will) is often handed a long list of calls and forms. Many of them go to government offices, and some are time-sensitive.
This article walks through the federal and Ontario notices that most estates face, who can claim the CPP death benefit, and how a vehicle can be passed to a beneficiary. Every estate is different, so treat it as a map and not a complete list.
Federal notices to handle early
Start with the payments that keep arriving. The estate keeps the deceased's OAS and CPP payments for the month of death, but all 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.
- Contact the CRA as soon as possible to avoid having to repay 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 Canada's two credit bureaus, Equifax and TransUnion, to guard against identity fraud.
The Social Insurance Number program is usually told for you. 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 itself.
Who can claim the CPP death benefit
The CPP death benefit has a basic amount of $2,500 and a possible top-up of $2,500, for a maximum of $5,000. Whether a top-up applies depends on your situation, so it is worth confirming with a lawyer. 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 also have paid into the CPP for long enough. That means at least one-third of the calendar years in their base CPP contributory period (but no fewer than three calendar years), or at least 10 calendar years.
Sometimes there is no estate, or the executor has not applied. In that case the benefit can be claimed by the following people, in order of priority:
| Priority | Who may claim |
|---|---|
| First | The person or institution that paid, or is responsible for paying, the funeral expenses |
| Second | The surviving spouse or common-law partner |
| Third | The next of kin |
Ontario cancellations and returns
ServiceOntario must be told so it can cancel the deceased's driver's licence, accessible parking permit, Ontario health (OHIP) card and outdoors card. The executor or their lawyer also contacts the CPP and OAS/GIS programs about cancelling benefits and any survivor benefits.
- An accessible parking permit must be returned to ServiceOntario within 30 days.
- A driver's licence fee refund is claimed at a ServiceOntario centre using the Application for Refund of Driver's Licence Fee.
If the deceased received ODSP, the rules differ slightly depending 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 an overpayment was split, a deceased spouse's 50% share may be recovered from the estate's assets. How an overpayment affects your particular estate depends on the facts, so it is worth confirming with a lawyer.
Transferring the deceased's vehicle
A vehicle may be transferred to a beneficiary of the estate exempt from retail sales tax if you provide supporting estate documents. The documents depend on whether there is a will.
| Situation | Documents generally needed |
|---|---|
| With a will | The will naming the estate trustee and beneficiary, or a Certificate of Appointment of Estate Trustee or Small Estate Certificate plus a trustee letter giving the VIN, year, make and model |
| Without a will | A trustee letter with a Certificate of Appointment of Estate Trustee without a Will or a Small Estate Certificate, or a lawyer's letter |
| Jointly registered, legally married spouses | The survivor needs only a death certificate (or a certified copy) |
| Other joint owners, including common-law spouses | The survivor must provide estate documents showing they are the legal beneficiary |
When the vehicle is registered to its new owner at ServiceOntario, 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 the current requirements with ServiceOntario.
What to do next
- Order several certified copies of the death certificate, since many offices ask for one.
- Call Service Canada to cancel CPP and OAS, and note which payments were issued after the month of death.
- Apply for the CPP death benefit within 60 days of the date of death if you are the executor or administrator.
- Contact the CRA, the Passport Program, Canada Post, Equifax and TransUnion.
- Notify ServiceOntario, and return any accessible parking permit within 30 days.
- Check whether ODSP was involved and ask about any overpayment.
- Gather the right documents before moving a vehicle to a beneficiary, and arrange insurance first.
If the estate is complicated, or you are unsure who has authority to act, a lawyer can confirm your next steps.
Frequently asked questions
Who applies for the CPP death benefit in Ontario?
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. If there is no estate or the executor has not applied, the funeral payer, then the surviving spouse or common-law partner, then the next of kin can claim in that order.
How much is the CPP death benefit?
It is a basic amount of $2,500 plus a possible top-up of $2,500, for a maximum of $5,000. The deceased must also meet the CPP contribution requirements.
Does the estate have to give back CPP or OAS payments?
The estate keeps the payments for the month of death, but payments issued after that month must be returned. Calling Service Canada at 1-800-277-9914 starts the cancellation.
Can a surviving common-law partner transfer a jointly owned vehicle with just a death certificate?
Not in the same way as married spouses. Only legally married joint owners can transfer exempt from retail sales tax with just a death certificate. Common-law spouses and other joint owners must provide estate documents showing they are the legal beneficiary.
Sources
- Canada.ca – CPP death benefit — canada.ca
- Canada.ca – Cancel CPP and OAS benefits after a death — canada.ca
- Canada.ca – What to do when someone dies: Notify of a death — canada.ca
- Ontario.ca – Guide to programs and services for seniors: End of life — ontario.ca
- Ontario.ca – What to do when someone dies — ontario.ca
- Ontario.ca – ODSP Policy Directive 7.2: Death of a recipient — ontario.ca
- Ontario.ca – Retail Sales Tax: Specified Vehicles — ontario.ca
- Ontario.ca – Transfer ownership of a vehicle to a family member — ontario.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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