How does the CPP death benefit work?

How much it pays, who can apply and how, as of September 2026.

Updated September 29, 2026

The Canada Pension Plan (CPP) death benefit is a one-time payment made to the estate, or to other eligible people, on behalf of a person who contributed to the CPP.

How much it pays

As of September 2026, the death benefit is $2,500. For deaths on or after January 1, 2025, a top-up of another $2,500 is possible, for a maximum of $5,000. The top-up applies only if the person who died:

• never received a CPP or Quebec Pension Plan (QPP) disability benefit, post-retirement disability benefit or retirement pension, and
• does not have a surviving spouse or common-law partner who is eligible for a survivor's pension.

So if the person was receiving a CPP retirement pension, or leaves a spouse or partner who is eligible for a survivor's pension, the top-up does not apply. The amounts can also be lower if a social security agreement with another country is needed to qualify.

Who qualifies

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

Who applies

If there is an estate, the executor named in the will, or the administrator named by the court, applies. Service Canada says the executor should apply within 60 days of the date of death.

If there is no estate, or the executor has not applied, the payment may go to others who apply, in this order:

1. the person or institution that paid for, or is responsible for paying for, the funeral
2. the surviving spouse or common-law partner
3. the next of kin

How to apply

Service Canada says to apply as soon as possible after the death. You can apply:

• online, through My Service Canada Account, or
• by mail, using the Application for a Canada Pension Plan Death Benefit (ISP1200). Write both the deceased person's Social Insurance Number and your own on every document.

Payment takes about six to 12 weeks from when Service Canada receives a complete application. For questions, call the Canada Pension Plan at 1-800-277-9914 (Monday to Friday, 8:30 a.m. to 4:30 p.m. local time). Full details are on the Government of Canada's death benefit page.

Taxes

The death benefit is not reported on the final tax return of the person who died. It is generally taxable income for the estate or for the person who receives it. The Canada Revenue Agency explains how to report it.

Survivor's pension and children's benefit

A surviving legal spouse, or a common-law partner who lived with the contributor for at least one year, may qualify for a monthly CPP survivor's pension. At 65 or older, it is 60% of the contributor's retirement pension. Under 65, it is a flat-rate amount plus 37.5% of the contributor's retirement pension. If you already receive a CPP retirement or disability pension, the two are combined, and you may not receive the full amount of both. Apply soon: CPP can make back payments for only up to 12 months.

Dependent children may qualify for the CPP children's benefit.

If the person was receiving CPP or Old Age Security, those payments must be cancelled. The estate keeps the payment for the month of death, and any payments after that must be returned.

If you have questions about the paperwork after a death, contact us. We're glad to help where we can.