CPP Death Benefit: Who Can Claim It, the Top-Up and How to Apply

What Is the CPP Death Benefit?

The CPP Death Benefit is a one-time, lump-sum payment made upon the death of a CPP contributor. It is intended to help cover some of the costs at death, such as the funeral. This page covers who qualifies, who receives it, applying and tax; the monthly benefits for a surviving spouse and children are in CPP survivor benefits, and all CPP guides are in the Canada Pension Plan hub.

• The contributor paid into the CPP for at least one-third of the calendar years in their contributory period (at least three years), or for 10 calendar years.
• The basic amount is $2,500, paid once to the estate or other eligible people.
• For deaths since January 1, 2025, a top-up of $2,500 applies if the contributor never received a CPP/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.

The basic amount is a flat $2,500: ESDC’s figures show the same amount every year since 2010, so unlike the monthly benefits it doesn’t rise with inflation.

To be eligible, the deceased must have made CPP contributions for at least one-third of the calendar years in their contributory period (but no less than 3 calendar years), or at least 10 calendar years – whichever requirement is easier to meet. In practice, most working Canadians who have contributed to CPP qualify.

Who Receives the Payment

If there is an estate, the executor named in the will (or the administrator named by the court) applies, and should do so within 60 days of the date of death. If there is no estate, or the executor hasn’t applied, the benefit can be paid to whoever applies, in this order:

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

Source: Service Canada, CPP death benefit.

How to Apply

• Online. Sign in to My Service Canada Account, complete the online CPP death benefit form, and upload any supporting documents.
• By mail. Complete the Application for a Canada Pension Plan Death Benefit (ISP1200) and mail it to Service Canada with copies of any documents. Put both the deceased contributor’s Social Insurance Number and your own on every document.

Service Canada may ask for supporting documents, such as the death certificate. Copies are acceptable, though it can ask for an original or a certified copy at any time.

Tax Treatment

The death benefit ($2,500, or $5,000 with the top-up) is taxable income for whoever receives it. It isn’t paid automatically; someone has to apply.

What the CPP Death Benefit Does NOT Cover

• It is not a life insurance payout — life insurance is separate
• It is not the CPP survivor’s pension (paid monthly to a surviving spouse; applied for separately on Form ISP1300)
• It is not connected to the CPP children’s benefit (a separate monthly benefit for dependent children under 18, or 18 to 25 and in school full-time or part-time)
• It does not cover any portion of outstanding CPP retirement or disability payments

Other CPP Benefits Payable Upon Death

If the deceased was receiving CPP and had a surviving spouse or dependent children, apply for these separately:

All three can be applied for simultaneously. ISP1300 covers both the survivor’s pension and children’s benefit on one form.

Quebec: QPP death benefit (separate program)

If the deceased contributed to the Quebec Pension Plan, the death benefit comes from the QPP, which is administered by Retraite Québec rather than Service Canada; apply to Retraite Québec.

Related Articles

• CPP vs OAS: What’s the Difference?
• CPP Survivor Benefits Canada
• CPP at 60 vs 65 vs 70: Full Comparison
• CPP Sharing Between Spouses
• How to Read Your Notice of Assessment