The CPP death benefit: $2,500, the top-up, and who applies
One-time payment of $2,500.00, plus a $2,500.00 top-up for deaths since January 1, 2025 when the contributor never drew CPP and left no eligible survivor. Average paid in July 2026: $2,620.72.
The Canada Pension Plan pays a single lump sum on the death of a contributor, usually to the estate. It is small, it is taxable, and it has a 60-day expectation for the executor. Here is exactly who qualifies, how the 2025 top-up works, who applies and in what order, how long it takes and how it is taxed.
The amounts
Basic amount
$2,500.00
Flat, one-time, to the estate or other eligible payee
Top-up (deaths on or after Jan 1, 2025)
+ $2,500.00
Never drew CPP or QPP, and no survivor eligible for a pension
Average paid, July 2026
$2,620.72
New recipients; most receive the basic amount, some the top-up
Source: Service Canada, CPP death benefit (basic amount and top-up rules) and Canada Pension Plan pensions and benefits monthly amounts, verified October 22, 2026. The amount is not indexed; it has been $2,500 since 1998, and the top-up took effect for deaths on or after January 1, 2025. Amounts can be lower when a social security agreement with another country is needed to qualify.
Who qualifies
The deceased must have contributed to the CPP for at least:
- one-third of the calendar years in their contributory period (from age 18, or 1966, until death), but never fewer than three years; or
- 10 calendar years in total.
Years of contributions to the Quebec Pension Plan count, and Canada's international social security agreements can be used to meet the test for someone who worked abroad. A contributor who dies in their twenties after three full years of work can qualify; a long-time stay-at-home spouse with no contributions of their own does not (though they may qualify for the survivor's pension on the other spouse's record).
The 2025 top-up, in plain terms
For deaths on or after January 1, 2025, the estate receives an additional $2,500 (for a total of $5,000) when the contributor qualifies for the death benefit and:
- never received a CPP or QPP retirement pension, disability benefit or post-retirement disability benefit; and
- leaves no surviving spouse or common-law partner who is eligible for a survivor's pension.
The top-up is aimed at contributors who paid in for years and died before collecting anything, with no spouse to carry the value forward as a pension. A retiree who has been drawing CPP, or anyone with an eligible spouse, receives the basic $2,500 only.
Who applies, and in what order
- The executor or administrator of the estate applies if an estate exists. Service Canada asks that this be done within 60 days of the death.
- If there is no estate, or the executor has not applied, payment may go to the person or institution that paid for the funeral.
- Next, the surviving spouse or common-law partner.
- Then the next of kin.
Apply online in My Service Canada Account (sign in, complete the CPP Death Benefit form, upload any documents) or by mail with form ISP1200, quoting the deceased's SIN and your own on every page. A trustee, guardian or other legal representative can apply in person, by mail or by phone, but not online. Apply as soon as possible; there is no advantage to waiting.
How long it takes
Service Canada's stated timeline is 6 to 12 weeks from the date it receives a completed application. If 12 weeks pass with no payment, call the Canada Pension Plan to check the status. Funeral homes often have the form on hand and will help the family complete it, because they are sometimes the payee.
How it is taxed
The death benefit is taxable, but not on the deceased's final return. Paid to the estate, it is income of the estate and goes on the estate's T3 trust return; if the estate has little other income, the tax is often small or nil. Paid directly to an individual, that person reports it on their own return from the T4A(P) slip. The CRA's guide to preparing returns for someone who died explains the options. Our final tax return guide and executor duties timeline put it in context.
The other CPP benefits at death
- Survivor's pension: a monthly, lifelong pension for the spouse or common-law partner, up to $904.59 a month at 65 and over in 2026. Apply at the same time, on form ISP1300.
- Children's benefit: $307.81 a month in 2026 for each dependent child under 18, or under 25 and in school.
- Any CPP payment deposited for the month of death or later must be returned; Service Canada will ask for it. The payment for the month of death itself is kept.
For OAS, there is no death benefit: the pension stops with the month of death, and a low-income spouse aged 60 to 64 may qualify for the Allowance for the Survivor.
Frequently asked questions
How much is the CPP death benefit?
A basic one-time amount of $2,500. For deaths on or after January 1, 2025 there is a possible top-up of another $2,500, so the maximum is $5,000. The average paid to new recipients in July 2026 was $2,620.72, which shows that most estates receive the basic $2,500 and some the top-up.
Who gets the $2,500 top-up?
The estate of a contributor who died on or after January 1, 2025, who qualifies for the death benefit, who never received a CPP or QPP retirement pension, disability benefit or post-retirement disability benefit, and who leaves no surviving spouse or common-law partner eligible for a survivor's pension. In plain terms: someone who paid in but died before drawing anything, with no spouse to receive a pension.
Who qualifies for the death benefit at all?
The deceased must have contributed to the CPP for at least one-third of the calendar years in their contributory period (and no fewer than three years), or for at least 10 calendar years. Contributions to the Quebec Pension Plan count toward the test, and years in countries with a social security agreement with Canada can help meet it.
Who applies for it?
If there is an estate, the executor named in the will (or the court-appointed administrator) applies, and Service Canada asks that this be done within 60 days of the death. If there is no estate or the executor has not applied, payment can be made, in order, to the person or institution that paid the funeral, then the surviving spouse or common-law partner, then the next of kin.
How long does it take?
Service Canada says approximately 6 to 12 weeks from the date it receives a completed application. If more than 12 weeks have passed, contact the Canada Pension Plan to check the status. Applying online through My Service Canada Account is usually faster than mailing form ISP1200.
Is the CPP death benefit taxable?
Yes, but not on the deceased's final return. When it is paid to the estate it is reported on the estate's T3 trust return. When it is paid directly to an individual (for example the person who paid the funeral) it is reported as income by that person, on a T4A(P) slip, in the year received. The CRA's guide to preparing returns for someone who died explains the choice.
Is there a separate death benefit in Quebec?
Yes. If the deceased contributed only to the Quebec Pension Plan, lived in Quebec at death, or lived outside Canada with Quebec as their last province, apply to Retraite Québec for the QPP death benefit instead. Contributions to both plans are combined when the amount is calculated.
What else can the family claim from CPP?
The spouse or common-law partner may qualify for the monthly survivor's pension (up to $904.59 a month at 65 and over in 2026), and each dependent child under 18, or under 25 and in school, for the children's benefit ($307.81 a month). Both are applied for on form ISP1300 or in My Service Canada Account.
The basic amount, top-up conditions, contribution test, order of payees and timelines are from Service Canada's CPP death benefit page; the average paid is read daily from Service Canada's amounts table. General information, not legal or tax advice; the executor should confirm the estate's reporting with the CRA or an accountant.
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