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Life-event guide · Bereavement and estate

Bereavement and estate settlement guide

After a death, families and executors face urgent notifications, benefit claims, and estate paperwork. This guide organizes common federal and provincial steps in chronological order so you can focus on one task at a time.

You do not need to complete every step on day one. Use the province selector for probate and health coverage notes, then work through the phases below at a pace that fits your family.

Ontario highlights

  • Estate Administration Tax is $0 on the first $50,000 and $15 per $1,000 above that.
  • Cancel OHIP and notify ServiceOntario of the death.
  • OSAP loans may be discharged on death; notify the National Student Loans Service Centre.

View Ontario estate administration tax

Phase 1: Immediate steps (days 1 to 14)

Secure identity records, stop benefit deposits, and notify core government programs before accounts continue paying.

  • Official notifications

    Notify Service Canada to cancel the Social Insurance Number and update provincial health and driver records.

    • Helps prevent identity theft on government accounts
    • Requires an official certificate of death
    Documents you'll need
    Death certificate, SIN, provincial ID numbers
    Timeline
    Within the first two weeks
    Cost
    Usually no fee for core notifications
    View federal death checklist
  • Stopping direct deposits

    Tell the CRA to stop GST or HST credits, Canada Child Benefit, GIS, and other federal deposits paid to the deceased.

    • Time-sensitive to avoid overpayment clawbacks
    • CRA Form BDV1 or phone notification may apply
    Documents you'll need
    Death certificate, deceased SIN, executor contact
    Timeline
    As soon as possible after the death
    Cost
    No fee to notify CRA
    Notify CRA of a death

Phase 2: Benefits and claims (month 1 to 3)

Apply for lump-sum death benefits, survivor pensions, and provincial funeral help when income is limited.

  • CPP death benefit

    One-time lump sum (up to $2,500) when the deceased contributed to the Canada Pension Plan.

    • Apply within 60 days when possible
    • Paid to the estate or person who paid funeral costs
    Documents you'll need
    Death certificate, SIN, funeral receipts
    Timeline
    Apply within 60 days
    Cost
    No application fee
    Download CPP application
  • CPP survivor pension and children's benefit

    Monthly support for a surviving spouse or common-law partner and dependent children under 18, or under 25 in full-time school.

    • Amount depends on contributions and age
    • Children's benefit may pay separately
    Documents you'll need
    Marriage or partnership proof, children's SINs
    Timeline
    Apply within 12 months when possible
    Cost
    No application fee
    View CPP survivor benefits
  • Provincial funeral and bereavement support

    Low-income funeral assistance when a family cannot cover basic burial or cremation costs (for example Alberta funeral benefits or Ontario Works funeral costs).

    • Income tests and receipts usually required
    • Amounts vary by province and municipality
    Documents you'll need
    Funeral contract, income proof, death certificate
    Timeline
    Before or soon after funeral arrangements
    Cost
    May cover partial funeral costs
    Find provincial funeral help

Phase 3: Estate and tax finalization (months 3 to 12)

Probate or estate administration, final tax filing, and clearance before major asset transfers.

  • Provincial probate navigation

    Court filings, estate fees, and thresholds depend on the province or territory where the deceased lived.

    • Small estates may qualify for simplified processes
    • Use the province selector above for local fee notes
    Documents you'll need
    Will, asset list, death certificate
    Timeline
    Often months 3 to 12
    Cost
    Probate or administration fees vary
    View Ontario estate administration tax
  • CRA final return and clearance certificate

    File the deceased person's final T1 return and request Form TX19 clearance before distributing major estate assets.

    • Executors may be personally liable without clearance
    • Includes income from January 1 to date of death
    Documents you'll need
    T slips, RRSP or TFSA records, beneficiary designations
    Timeline
    Due by the later of usual filing date or 6 months after death
    Cost
    Tax owing depends on the estate
    View TX19 clearance form

Common questions

Bereavement and estate settlement guide | MyEligible