The CPP death benefit is a one-time payment of $2,500 made after the death of someone who paid into the Canada Pension Plan. It normally goes to the person’s estate. For deaths on or after January 1, 2025, a $2,500 top-up can bring the total to $5,000 when the person never received a CPP pension and left no spouse or partner eligible for a survivor’s pension.
It’s separate from the monthly CPP survivor’s pension, which a surviving spouse or common-law partner applies for on their own.
How much it is
| Part | Amount | Who it applies to |
|---|---|---|
| Basic death benefit | $2,500 | Every eligible contributor’s death |
| Top-up (deaths on or after January 1, 2025) | $2,500 more | Only if the person never received a CPP or QPP retirement pension, disability benefit or post-retirement disability benefit, and has no surviving spouse or common-law partner eligible for a survivor’s pension |
| Most it can be | $5,000 |
The death benefit is a flat amount. It doesn’t depend on how much the person paid in, as long as they contributed long enough.
Who qualifies
The person who died
They must have contributed to CPP for at least:
- one-third of the calendar years in their contributory period for the base CPP, and no fewer than three calendar years, or
- 10 calendar years.
Who can apply, in order
Service Canada pays the death benefit to one person or organization, in this order of priority:
- The estate. The executor named in the will, or the administrator named by a court, should apply within 60 days of the death.
- The person or institution that paid for the funeral, or is responsible for paying it.
- The surviving spouse or common-law partner.
- The next of kin.
If there’s no estate, or the executor hasn’t applied within 60 days, the next person on the list can apply.
How to apply
- Online: sign in to My Service Canada Account, fill out the online CPP Death Benefit form and upload any supporting documents.
- On paper: fill out the Application for a Canada Pension Plan Death Benefit (form ISP1200) and mail it with copies of your documents to the Service Canada address listed for the form.
- Include proof of death, such as a funeral director’s statement of death or a copy of the death certificate.
- Write both Social Insurance Numbers, the deceased person’s and your own, on every document you send.
Send copies, not originals, unless Service Canada asks for more. If you need help, the death benefit page lists how to contact the Canada Pension Plan.
Time limits
The executor should apply within 60 days of the death. After that, other people on the priority list can apply. Canada.ca doesn’t list a final cut-off date, but applying as soon as possible avoids delays for everyone involved.
When it’s paid
It takes about 6 to 12 weeks from the day Service Canada receives a complete application to get the payment. If you’ve waited longer than 12 weeks, contact the Canada Pension Plan.
Is the CPP death benefit taxable?
Yes. It’s taxable income, and it doesn’t qualify for the $10,000 tax-free exemption that applies to some employer death benefits. Who reports it depends on who received it:
- Paid to the estate: the estate usually reports it on its T3 trust return and pays the tax. If it’s the estate’s only income and no T3 return is otherwise needed, the estate’s beneficiary can report it on their own return instead (line 13000).
- Paid directly to you (for example, as the person who paid for the funeral): you get a T4A(P) slip and report it on your own tax return for the year you received it.
It isn’t reported on the deceased person’s final tax return. The CRA’s death benefits page explains the details.
How it fits with the survivor’s pension
The death benefit is a one-time payment. The survivor’s pension is a monthly payment to the deceased person’s legal spouse, or to a common-law partner who lived with them for at least a year. It’s a separate application, on form ISP1300 (which also covers children’s benefits).
| Survivor’s pension, 2026 | Most you can get a month |
|---|---|
| Survivor younger than 65 | $803.54 |
| Survivor 65 or older | $904.59 |
See our CPP survivor’s pension page for payment dates and amounts, and our death of a spouse checklist for the other steps, such as stopping the person’s CPP and OAS payments and applying for other benefits.
The $2,500 top-up isn’t paid when a spouse or partner is eligible for the survivor’s pension.
Things to watch for
- Two applications, not one. Applying for the death benefit doesn’t start the survivor’s pension, or the reverse.
- Forgetting the 60-day window. If you’re the executor, apply within 60 days of the death.
- Tax surprises. The death benefit is taxable. Set some aside if you’re the one who will report it.
- Stopping other payments. Tell Service Canada about the death so the person’s own CPP and OAS stop, and any overpayment can be sorted out. Canada.ca explains who to notify.
Watch for scams. The government never asks for a payment or gift cards to release a benefit. If a call, text or email asks for money or your banking details to “unlock” a payment, don’t click or reply. Contact the program yourself using the numbers on this page, and see our scam guide.
Common questions
How much is the CPP death benefit in 2026?
The basic amount is $2,500. For deaths since January 1, 2025, a $2,500 top-up can raise it to $5,000 if the person never got a CPP pension and left no spouse eligible for a survivor’s pension.
Who gets the CPP death benefit?
The estate, through the executor. If there’s no estate or the executor doesn’t apply within 60 days, the person who paid for the funeral, then the surviving spouse or partner, then the next of kin can apply.
Can a funeral home get the CPP death benefit?
The person or institution that paid for or is responsible for the funeral is second in line, after the estate.
How long does the CPP death benefit take?
About 6 to 12 weeks after Service Canada receives a complete application.
Is the CPP death benefit taxable?
Yes. It’s reported by the estate on a T3 return, or by the person who received it on their own tax return.
Is the death benefit the same as the survivor’s pension?
No. The death benefit is a one-time payment; the survivor’s pension is a monthly payment for a spouse or partner, with its own application.
