Retirement Guide

CPP survivor benefits 2026: survivor's pension amounts, who qualifies and how to apply

By Alex Francisco Updated Oct 11, 2026 Figures checked Oct 11, 2026 9 min read

How much are CPP survivor benefits in 2026 and who can get them?

CPP survivor benefits are monthly Canada Pension Plan payments to the spouse, common-law partner and dependent children of a deceased contributor, with a 2026 maximum survivor's pension of $803.54 under age 65 and $904.59 at 65 or older. A survivor aged 65 or older receives 60% of the contributor's retirement pension; a younger survivor receives a flat rate plus 37.5%.

The maximum CPP survivor's pension for benefits beginning in January 2026 is $803.54 a month for a survivor younger than 65 and $904.59 a month for a survivor aged 65 or older.
A survivor aged 65 or older receives 60% of the deceased contributor's retirement pension; a survivor under 65 receives a flat-rate portion, $238.17 a month in 2026, plus 37.5% of that pension.
A survivor who also has a CPP retirement or disability pension gets one combined payment that is capped: the 2026 maximums are $1,531.56 a month with a retirement pension at 65 and $1,756.14 with a disability benefit.
The CPP children's benefit pays a flat $307.81 a month in 2026 to each child under 18 and each full-time student aged 18 to 25, and $153.91 to a part-time student.
The survivor's pension is paid to the legal spouse or common-law partner of a contributor who paid into the CPP for at least one third of the years in their contributory period (never less than three years), or for at least ten years.
The survivor is responsible for applying, back payments are limited to 12 months, and the pension continues if the survivor remarries.

— YieldMaple, figures checked against official sources on October 11, 2026. Sources

CPP survivor benefits are the monthly Canada Pension Plan (CPP) payments that follow a contributor’s death: the survivor’s pension for a spouse or common-law partner, and the children’s benefit for dependent children. The survivor’s pension is worked out from the deceased’s contributions, with one formula for a survivor under 65 and another for a survivor aged 65 or older. The table shows both, with the 2026 maximums.

CPP survivor's pension amounts in 2026, by the survivor's age

How to read this table: the maximums are for benefits beginning in January 2026. The formulas apply to a survivor who is not receiving any other CPP benefit; a survivor with their own CPP pension gets a combined payment, covered further down.

Age of the survivor	How it is calculated	Maximum a month (2026)	Average for new beneficiaries (July 2026)
Younger than 65	Flat-rate portion plus 37.5% of the deceased contributor's retirement pension	$803.54	$555.70
65 and older	60% of the deceased contributor's retirement pension	$904.59	$336.91

This page is education, not financial or legal advice. Service Canada decides every application, and the exact amount for a specific person appears in My Service Canada Account and on the decision letter.

How much is the CPP survivor benefit amount in 2026?

The maximum survivor’s pension for benefits beginning in January 2026 is $803.54 a month for a survivor younger than 65 and $904.59 a month for a survivor aged 65 or older. Over twelve months those maximums come to $9,642.48 and $10,855.08.

Few survivors receive the maximum, because it requires the deceased to have earned the maximum CPP benefit. Service Canada’s figures for new beneficiaries in July 2026 put the average at $555.70 a month under 65 and $336.91 at 65 and older. The average at 65 and older is lower than the average under 65, even though the maximum is higher. ESDC’s table does not give a reason. Its formulas apply only to a survivor with no other CPP benefit, and a survivor who also has a CPP retirement or disability pension falls under the combined-benefit limits covered further down.

Employment and Social Development Canada (ESDC) also notes that maximum CPP amounts rise every month because of the CPP enhancement, so a pension that begins later in the year can have a slightly higher ceiling than the January figure.

How is the CPP survivor pension calculated?

The calculation has two steps. Service Canada first calculates the amount that the deceased’s CPP retirement pension is, or would have been, if the deceased had been age 65 at the time of death. A second calculation is then done based on the survivor’s age at the time of the contributor’s death:

Survivor aged 65 or older: 60% of the contributor’s retirement pension.
Survivor under 65: a flat-rate portion plus 37.5% of the contributor’s retirement pension.

The flat-rate portion is a set dollar amount that does not depend on the deceased’s earnings. ESDC’s rate card for 2026 splits the maximums this way:

Maximum CPP survivor's pension in 2026: flat-rate and earnings-related portions

How to read this table: the earnings-related portion is the share of the deceased contributor's retirement pension. Every eligible survivor under 65 gets the same flat-rate portion.

Age of the survivor	Flat-rate portion	Earnings-related portion	Maximum a month
Younger than 65	$238.17	$565.37	$803.54
65 and older	Not applicable	$904.59	$904.59

The published maximums follow directly from the formula. The maximum retirement pension at 65 for 2026 is $1,507.65 a month, so the ceiling at 65 or older is $904.59, and the ceiling under 65 is $803.54.

Three worked examples, each for a survivor with no CPP pension of their own:

Deceased’s calculated retirement pension of $1,000 a month, survivor aged 65 or older: $600 a month.
The same pension, survivor under 65: $613.17 a month. At this level the younger survivor receives slightly more, because the flat rate outweighs the smaller percentage.
Deceased’s pension equal to the July 2026 average for new retirement pensions at 65, $858.34 a month: $515.00 at 65 or older, and $560.05 under 65.

The percentage route overtakes the flat-rate route only when the deceased’s pension is large: the two give the same result at a retirement pension of about $1,058.53 a month.

What happens when the survivor already has their own CPP?

A survivor who already receives a CPP retirement pension or disability pension does not get two separate deposits. The survivor’s pension is combined with the other benefit into a single monthly payment, and that payment has limits.

CPP combined-benefit rules for survivors

How to read this table: these rules apply whenever one person is eligible for a survivor's pension and a CPP retirement or disability pension at the same time.

Rule	What Service Canada says
One payment	A survivor who already receives a CPP retirement pension or disability pension has the survivor's pension combined with it into a single monthly payment
Not a simple sum	A full survivor's pension cannot be paid on top of a full retirement or disability pension; the combined benefit is not necessarily the sum of the two separate benefits
Retirement cap	The most that can be paid to a person eligible for the retirement pension and the survivor's pension is the maximum retirement pension
Disability cap	The most that can be paid to a person eligible for the disability pension and the survivor's pension is the maximum disability pension
One flat rate	When the combined benefits each have a flat-rate component, only one flat rate, the largest, is provided
Enhancement	The CPP enhancement component of each pension is added to the base component of the combined benefit and is not subject to the maximums above

The 2026 ceilings for the two combinations are published in the same ESDC table as the survivor’s pension itself.

Maximum combined CPP survivor's pension in 2026

How to read this table: each combined maximum is slightly above the maximum retirement or disability pension on its own, which is consistent with the rule that the enhancement component is not subject to the cap.

Combination	Limit	Maximum a month (2026)	Average for new beneficiaries (July 2026)
Survivor's pension plus the survivor's own CPP retirement pension (at age 65)	The most that can be paid is the maximum retirement pension; the enhanced component is added on top and is not subject to that maximum	$1,531.56	$1,086.16
Survivor's pension plus the survivor's own CPP disability benefit	The most that can be paid is the maximum disability pension; only one flat-rate portion (the largest) is provided	$1,756.14	$1,372.71

The effect of the cap is large for two people who both had strong contribution records. Adding the maximum retirement pension to the maximum survivor’s pension at 65 or older would give $2,412.24 a month, but the most the combined benefit can be is $1,531.56, which is $880.68 a month less than the simple sum.

A second case: a survivor aged 65 or older with an own retirement pension of $1,200 a month, whose spouse’s calculated pension was $1,000. On its own the survivor’s pension would be $600, and the simple sum would be $1,800. That is $268.44 above the 2026 combined maximum, so the combined payment has to be lower than the sum. ESDC’s pages give the caps but not the full combined formula, so the exact figure for a case like this comes from Service Canada.

For a survivor on CPP disability benefits, the ceiling is the maximum disability pension, $1,741.20 a month in 2026, with a published combined maximum of $1,756.14. Only one flat-rate portion is paid, the largest, so a survivor under 65 does not receive the survivor flat rate on top of a larger disability flat rate.

Who qualifies for CPP survivor benefits?

Two things have to be true: the applicant was the deceased’s spouse or common-law partner, and the deceased paid into the CPP for long enough.

CPP survivor's pension eligibility: relationship and contributory requirement

How to read this table: only one of the two contribution tests has to be met. The contribution tests come from section 44(3) of the Canada Pension Plan; the relationship rules are as Service Canada words them.

Requirement	Rule
Relationship to the deceased	Legally married to the deceased CPP contributor, or the contributor's common-law partner
Common-law partner	A person of either sex who lived with the contributor in a conjugal relationship for at least 1 year
Separated legal spouse	May qualify if the deceased had no common-law partner
CPP credit split	A separated legal spouse whose credit split request for the same deceased contributor was received and approved in January 2025 or later is not eligible, unless the couple reunited and lived together for 12 months or more immediately before the death
Deceased's contributions, test 1	Base CPP contributions for at least one third of the years in the contributory period, and in no case less than three years
Deceased's contributions, test 2 (alternative)	Base CPP contributions for at least ten years
Death within one year of the marriage	No survivor's pension is payable if the Minister is not satisfied the contributor's health at the time of the marriage justified an expectation of surviving at least one year; this does not apply when the couple lived together for one year or more in total, counting the time immediately before the marriage

A few points from the table that are easy to miss:

The survivor’s own work history does not matter. Eligibility rests on the deceased’s contributions. A survivor who never worked in Canada can receive the pension.
The survivor’s age does not block the pension. Since 2019, the Canada Pension Plan pays the survivor’s pension to the survivor of a contributor who met the minimum qualifying period, with no minimum age for the survivor and no requirement to have dependent children.
The amount rests on two factors. Service Canada lists the survivor’s age and how much, and for how long, the deceased paid into the CPP. Its page sets out no income or asset test for the survivor’s pension, which is taxable income.
A credit split can remove eligibility. A separated legal spouse whose CPP credit split for the same contributor was received and approved in January 2025 or later is not eligible, unless the couple reunited and lived together for 12 months or more immediately before the death.

Does the CPP survivor pension stop on remarriage?

No. Service Canada’s wording is that the pension will continue even if the survivor remarries.

CPP survivor's pension and remarriage

How to read this table: the remarriage rule was changed in 1987. Under the Canada Pension Plan, only one survivor's pension is payable to a person at a time, including where one would come from the CPP and one from a provincial pension plan.

Situation	Rule
Survivor remarries today	The survivor's pension continues
Survivor lost the pension by remarrying before the rule changed in 1987	Contact the Canada Pension Plan to find out about eligibility now
Widowed more than once	Only one survivor's pension, the larger, is paid

How much is the CPP children’s benefit?

The surviving child’s benefit is a flat monthly rate, adjusted annually, paid for each dependent child of a deceased contributor who met the CPP contributory requirements for a death benefit.

CPP children's benefit for the child of a deceased contributor, 2026

How to read this table: the child must be the contributor's natural child, a child adopted legally or in fact while under 21, or a child living with and under the contributor's decision-making responsibility while under 21.

Child	Monthly amount (2026)	Who receives the payment
Under age 18	$307.81	The person or agency that has decision-making responsibility and care of the child
Age 18 to 25, full-time attendance at a recognized school or university	$307.81	The child directly
Age 18 to 25, part-time attendance at a recognized school or university	$153.91	The child directly

A surviving parent under 65 with two children under 18, whose spouse’s calculated pension was $1,000 a month, would see $615.62 a month in children’s benefits on top of the $613.17 survivor’s pension, $1,228.79 a month in total.

The rules on when the children’s benefit starts and stops:

When the CPP surviving child's benefit starts and stops

How to read this table: students aged 18 to 25 complete form ISP1402 when first applying, at the beginning of every school year and when returning to school after a break.

Event	Rule
Start (child of a deceased contributor)	The latest of: the month after the contributor's death, the month after the child is born or becomes the contributor's child, or 12 months before the application was received, including the month it was received
Stop at 18	The month after the child turns 18, unless the child is in full-time or part-time attendance at a recognized school or university
Stop for a student	The month after the child is no longer in full-time or part-time attendance, and in every case the month after the child turns 25
Two benefits	A child can be paid a maximum of two children's benefits
Marriage or summer work	Neither affects the benefit, as long as all eligibility requirements continue to be met

How do you apply for CPP survivor benefits?

The survivor’s pension does not start automatically. Service Canada says the survivor is responsible for applying, and one application form, ISP1300, covers both the survivor’s pension and the benefit for a child under 18.

CPP survivor's pension application: online, by mail or through a representative

How to read this table: when documents are requested, copies are acceptable, but Service Canada may ask for an original or certified copy at any time.

Route	How it works	Who uses it
Online	Sign in to My Service Canada Account (MSCA), complete the online CPP Survivor's Pension form and upload supporting documents, if any	The survivor
By mail	Complete the Canada Pension Plan survivor's pension and children's benefits application form (ISP1300), include copies of documents, if any, and mail it to Service Canada	The survivor; write both the deceased contributor's Social Insurance Number and the applicant's own on all documents
Through a representative	A registered trustee, guardian or other legal representative may act in person, by mail or by phone, but not online	A survivor who is incapable of applying
Student aged 18 to 25	Apply in My Service Canada Account or with form ISP1402, with proof of enrolment; the declaration is repeated at the beginning of every school year	The student applies personally

The steps, in order:

Choose the route. Online through My Service Canada Account, or on paper with form ISP1300.
Include the children. A parent or guardian applies on behalf of a child under 18. A student aged 18 to 25 applies personally, with proof of enrolment.
Put both Social Insurance Numbers on everything mailed: the deceased contributor’s and the applicant’s own.
Apply for the one-time payment separately. The CPP death benefit has its own form and is normally paid to the estate.
Set up direct deposit. Monthly payments then arrive on the published CPP and OAS payment dates.

How far back does Service Canada pay, and how long does it take?

The retroactive limit is the rule that costs late applicants money. The Canada Pension Plan can make back payments for up to 12 months only.

CPP survivor's pension timeline: start date, back payments and first payment

How to read this table: the 12-month limit on back payments for the survivor's pension is written into section 72 of the Canada Pension Plan; Service Canada states the same 12-month limit for the children's benefit.

Step	Timing
Apply	As soon as possible after the contributor's death; a delay can mean lost benefits
Earliest start of the pension	The month after the contributor's death
Back payments	Up to 12 months (11 months plus the month of the application)
First payment	Approximately 6 to 12 weeks from the date Service Canada receives the completed application
Status check	After more than 12 weeks, contact the Canada Pension Plan
Request for reconsideration	Within 90 days of receiving the decision letter

A worked example with hypothetical dates: a contributor dies in January 2025, so the pension could start in February 2025, but the survivor applies in July 2026. Back payments cover the month of the application and the 11 months before it, August 2025 to July 2026. The six months from February to July 2025 are not paid. On a survivor’s pension of $600 a month, that is a back payment of $7,200 and $3,600 that is lost.

Is the CPP survivor pension taxable?

Yes. CPP survivor benefits are taxable income, reported from a T4A(P) slip.

How CPP survivor benefits are reported for tax (CRA)

How to read this table: box 20 of the T4A(P) is the total of all CPP or QPP benefits for the year; the survivor and child amounts are already included in it.

Benefit	Slip	Where it is reported
Survivor's pension	T4A(P), box 15 (included in box 20)	Line 11400 of the survivor's return
Children's benefit	T4A(P), box 17 (included in box 20)	Line 11400 of the child's return: the CRA treats it as the child's income, even when a parent received the payment

The children’s benefit is the child’s income even when the payment goes to a parent or guardian, so it belongs on a return for the child. The one-time death benefit follows different rules, and the wider tax picture after a death is covered in the guide to inheritance tax in Canada.

What if the application is refused or the amount looks wrong?

Service Canada gives a route for each problem:

No payment after 12 weeks: contact the Canada Pension Plan to ask about the status of the application.
A decision that seems wrong: a reconsideration can be requested for any decision that affects eligibility or the amount of a CPP benefit, within 90 days of receiving the decision letter.
A combined payment lower than expected: check it against the combined-benefit rules above. A survivor with an own retirement or disability pension does not receive the two amounts added together.
A pension lost to remarriage before 1987: contact the Canada Pension Plan to find out about eligibility now.

What other benefits can a surviving spouse claim?

The CPP death benefit: a one-time payment, normally to the estate. Where a spouse or common-law partner is eligible for a survivor’s pension, the death benefit is the basic amount without the top-up.
The Allowance for the Survivor: a benefit under the Old Age Security program for people aged 60 to 64, subject to an income limit, with a maximum of $1,726.18 a month for October to December 2026. The Allowance for the Survivor is separate from the CPP and has its own application.
The survivor’s own retirement income: the OAS, CPP and GIS planner shows how a combined CPP payment, Old Age Security and the Guaranteed Income Supplement fit together after 65.

Common mistakes with CPP survivor benefits

Waiting for the pension to start by itself. The survivor is responsible for applying, and a child under 18 needs an application made on their behalf.
Applying more than a year after the death. Back payments stop at 12 months, and the earlier months are not recovered.
Adding the survivor’s pension to an own CPP pension. The combined benefit is capped and is not necessarily the sum of the two.
Expecting the deceased’s full pension to carry over. The most a survivor receives is 60% of it, and that only at 65 or older with no CPP pension of their own.
Assuming a common-law partner does not count. A partner who lived with the contributor in a conjugal relationship for at least 1 year is eligible in the same way as a legal spouse.
Assuming remarriage ends the pension. It continues.
Forgetting the student declaration. The benefit for a child aged 18 to 25 stops if the school attendance form is not sent at the start of each school year.
Reporting a child’s benefit on the parent’s return. The CRA treats it as the child’s income.

What changes next?

ESDC publishes the CPP maximums by calendar year, and the children’s benefit is a flat rate that is adjusted annually, so every 2026 dollar figure on this page is replaced when ESDC publishes its 2027 table. The 60% and 37.5% shares, the contribution tests and the 12-month limit on back payments are set in the Canada Pension Plan and change only if the Act is amended. This page is re-checked against Service Canada’s survivor’s pension page and the CPP monthly amounts table, and the date of the last check is shown under each table. The Old Age Security guide covers the rest of the public pension system a surviving spouse is likely to deal with.

Frequently asked questions

How much is the CPP survivor benefit amount in 2026?

For benefits beginning in January 2026, the maximum CPP survivor's pension is $803.54 a month for a survivor younger than 65 and $904.59 a month for a survivor aged 65 or older. Most people receive less: the average paid to new beneficiaries in July 2026 was $555.70 under 65 and $336.91 at 65 and older. The amount depends on how much, and for how long, the deceased contributor paid into the CPP, and on any other CPP benefit the survivor receives.

How is the CPP survivor pension calculated?

Service Canada first works out the deceased contributor's CPP retirement pension as it is, or would have been, had the contributor been 65 at the time of death. A survivor aged 65 or older receives 60% of that pension. A survivor under 65 receives a flat-rate portion, $238.17 a month in 2026, plus 37.5% of it. Both versions apply when the survivor is not receiving other CPP benefits; otherwise the combined-benefit limits apply.

Who qualifies for CPP survivor benefits?

The survivor's pension is paid to the legal spouse or common-law partner of a deceased CPP contributor. A common-law partner is a person of either sex who lived with the contributor in a conjugal relationship for at least 1 year. A separated legal spouse may qualify if the deceased had no common-law partner. The contributor must also have paid into the CPP for long enough: at least one third of the years in the contributory period and never less than three years, or at least ten years.

Can I get the CPP survivor pension and my own CPP at the same time?

Yes, but as one combined payment with a ceiling. Service Canada says a full survivor's pension cannot be paid on top of a full retirement or disability pension, and that the combined benefit is not necessarily the sum of the two. The most that can be paid with a retirement pension is the maximum retirement pension, plus the enhancement component. The published 2026 maximum for a combined survivor's and retirement pension at 65 is $1,531.56 a month.

Does the CPP survivor pension stop if the survivor remarries?

No. Service Canada states that the survivor's pension continues even if the survivor remarries. The rule was changed in 1987: people who lost a survivor's benefit before then because they remarried are asked to contact the Canada Pension Plan to find out whether they are now eligible. A person who is widowed more than once is paid only one survivor's pension, the larger of the two.

How far back will Service Canada pay a CPP survivor pension?

The Canada Pension Plan can only make back payments for up to 12 months, which Service Canada describes as 11 months plus the month of the application. The pension starts, at the earliest, the month after the contributor's death. A survivor who applies more than a year after the death therefore loses the earlier months for good, which is why Service Canada says to apply as soon as possible.

How do I apply for the CPP survivor pension?

There are two routes. Online, sign in to My Service Canada Account, complete the CPP Survivor's Pension form and upload supporting documents, if any. By mail, complete form ISP1300, the survivor's pension and children's benefits application, include copies of documents and write both the deceased contributor's Social Insurance Number and the applicant's own on everything. A registered trustee, guardian or other legal representative can apply in person, by mail or by phone, but not online.

How long does it take to get the first CPP survivor pension payment?

Service Canada says it takes approximately 6 to 12 weeks to receive the first payment, counted from the date it receives the completed application. If more than 12 weeks have passed, the applicant can contact the Canada Pension Plan to ask about the status. A person who disagrees with the decision has 90 days from receiving the decision letter to ask for a reconsideration.

How much is the CPP children's benefit after a parent dies?

The surviving child's benefit is a flat rate, adjusted every year. In 2026 it is $307.81 a month for a child under 18 and for a child aged 18 to 25 in full-time attendance at a recognized school or university, and $153.91 a month for a part-time student. The deceased parent must have met the same CPP contribution requirement that applies to the death benefit. A child can be paid a maximum of two children's benefits.

Is the CPP survivor pension taxable?

Yes. The CRA lists the survivor benefit in box 15 of the T4A(P) slip, included in the box 20 total, and CPP benefits are reported on line 11400 of the tax return. The children's benefit appears in box 17 and is treated as the child's income, even when a parent or guardian received the payment, so it goes on a return for the child and not on the parent's.

Is a common-law partner entitled to Canada Pension Plan survivor benefits?

Yes. The survivor's pension is paid to the legal spouse or the common-law partner of the deceased contributor. Under the CPP legislation, a common-law partner is a person of either sex who lived with the contributor in a conjugal relationship for at least 1 year. For a separated legal spouse, Service Canada words the rule the other way around: that person may qualify if the deceased had no common-law partner.

Is the Allowance for the Survivor the same as the CPP survivor pension?

No. The CPP survivor's pension comes from the Canada Pension Plan and is based on the deceased's contributions and the survivor's age. The Allowance for the Survivor is part of the Old Age Security program, is for people aged 60 to 64, and has an income limit. Its maximum for October to December 2026 is $1,726.18 a month. The two are separate programs, and each has its own application.

Part of our Old Age Security: the complete guide to OAS, GIS and the Allowance.

Rules, rates and sources

Last verified: September 29, 2026
Next scheduled check: December 29, 2026

Rule or table	In effect from	Verified
CPP survivor's pension and children's benefit — formula by age, 2026 maximums, combined-benefit limits, eligibility, application, retroactivity and remarriage	January 1, 2026 to December 31, 2026	October 11, 2026
CPP pensions and benefits monthly amounts (2026 table)	January 1, 2026 to December 31, 2026	September 29, 2026
CPP death benefit — amount, top-up conditions, who can apply and in what order, application, timing and tax reporting	January 1, 2025	October 8, 2026
OAS, GIS and Allowance maximums by quarter (table layout) and OAS deferral amounts	July 1, 2026 to December 31, 2026	September 29, 2026

Official sources

Survivor's pension — Canada Pension Plan (Canada.ca) — who is paid — Employment and Social Development Canada
Benefits for children under 25 — Canada Pension Plan (Canada.ca) — who qualifies — Employment and Social Development Canada
Canada Pension Plan — Pensions and benefits monthly amounts (Canada.ca) — survivor rows — Employment and Social Development Canada
Maximum Benefit Amounts and Related Figures — CPP 2026 and OAS October to December 2026 (Canada.ca) — flat rate — Employment and Social Development Canada
Canada Pension Plan (R.S.C., 1985, c. C-8), section 44(1)(d) — survivor's pension after 2018 — Department of Justice Canada
Canada Pension Plan (R.S.C., 1985, c. C-8), section 72 — retroactivity — Department of Justice Canada
Canada Pension Plan (R.S.C., 1985, c. C-8), section 63(6) — only one survivor's pension — Department of Justice Canada
CPP retirement pension — After you apply (reconsideration time limit) — Employment and Social Development Canada
Line 11400 — CPP or QPP benefits (Canada.ca) — survivor benefit on the T4A(P) — Canada Revenue Agency
Canada Pension Plan (R.S.C., 1985, c. C-8), section 81(1) — reconsideration within ninety days — Department of Justice Canada
Death benefit — Canada Pension Plan (Canada.ca) — amount — Employment and Social Development Canada
Application for CPP Death Benefit — ISP1200 (Service Canada Forms) — Service Canada
Canada Pension Plan (R.S.C., 1985, c. C-8), section 57(1.2) — additional amount — Department of Justice Canada
Canada Pension Plan (R.S.C., 1985, c. C-8), section 71(1) — paid to the estate — Department of Justice Canada
Canada Pension Plan Regulations (C.R.C., c. 385), section 64(2) — funeral expenses cap — Department of Justice Canada
Death benefits — Prepare tax returns for someone who died (Canada.ca) — not on the final return — Canada Revenue Agency
Old Age Security payment amounts — Canada.ca (maximum payments and income thresholds, October to December 2026) — Employment and Social Development Canada
Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (July to September 2026), Table 5 — Employment and Social Development Canada
Old Age Security — When to start your retirement pension (deferral table, October to December 2026) — Employment and Social Development Canada
Old Age Security pension recovery tax — income recovery thresholds (Canada.ca) — Employment and Social Development Canada
Old Age Security — How much you could receive (Canada.ca) — Employment and Social Development Canada

How we check figures: our methodology and editorial policy.

General information for education, not financial, tax, legal or immigration advice. Rules change — confirm anything you act on with the official source or a licensed professional (for immigration, a lawyer or a licensed consultant registered with the College of Immigration and Citizenship Consultants).