Notifying the CRA of a Death: What Happens to Benefits in Canada

After a death, many people focus on funeral arrangements and the will, and the CRA can be easy to overlook. Benefit payments often keep arriving automatically, and money paid after a death can later have to be paid back.

This article explains how to tell the CRA about a death, what happens to common federal benefits, and how some of those amounts show up on the final tax return. Your situation may have details that change the picture, so confirm them with a lawyer or accountant.

This article covers Canadian federal tax law, which applies in every province.

How to notify the CRA

You can notify the CRA by phoning Individual Tax Enquiries at 1-800-959-8281 or by mailing Form RC4111, Notify the Canada Revenue Agency of a Death, to the tax centre. Do this as soon as possible to avoid benefit repayment, even if the person got no benefits.

Notifying the CRA of the death is a separate step from becoming the person the CRA deals with on tax matters. The legal representative is usually the executor named in the will (in Québec, the liquidator), and must notify the CRA of their role before accessing the deceased's tax records.

• Date of death
• Social insurance number (SIN) or temporary taxpayer number (TTN)
• Full name and date of birth
• Address
• A tax document

CPP and OAS: a separate call to Service Canada

CPP and OAS are cancelled separately through Service Canada at 1-800-277-9914, and the CRA notification does not cancel them.

The estate is entitled to the payment for the month of death. Payments issued after that month must be returned, or repaid if already cashed.

Canada Groceries and Essentials Benefit and Canada Child Benefit

The Canada Groceries and Essentials Benefit was formerly the GST/HST credit. It is paid on the fifth of July, October, January and April. If the recipient died before the scheduled payment month, payments stop for them and the estate. If they died during or after that month and the payment is uncashed, return it so the CRA can send it to the estate. A surviving spouse or partner who files may qualify based on their own net income, and payments covering both are recalculated.

For the Canada Child Benefit, if the surviving spouse or partner is the child's parent, the CRA usually transfers payments to them and recalculates without the deceased's net income. If someone else becomes primarily responsible for the child, they must apply through My Account or Form RC66. Payments received after death must be returned.

When a child dies

When a child dies, Canada Child Benefit eligibility continues for 6 months after the child's death (starting in 2025) if the claimant is otherwise eligible. Canada Groceries and Essentials Benefit entitlement for a deceased child ends the quarter after the date of death.

Reporting these amounts and next steps

A CPP or OAS payment for the month of death can be reported on the final return or on an optional return. Canada Workers Benefit eligibility runs only up to the date of death and is claimed for the final year on line 45300 of the final return. Optional returns are not required and may reduce or eliminate tax, but they are only available for eligible income sources and time periods.

• Phone the CRA or mail Form RC4111 as soon as possible.
• Contact Service Canada separately about CPP and OAS.
• Return any uncashed or later benefit payments you are told you are not entitled to keep.
• Keep records of payments received after death for the final return.
• Speak with a lawyer or accountant if the estate or family situation is complicated.

Frequently asked questions