The death benefit under the Québec Pension Plan is a payment of a maximum amount of $2500. It is paid if the deceased contributed sufficiently to the Plan, in accordance with the Act respecting the Québec Pension Plan.
The amount of the benefit must be declared in the income of the estate, regardless of the name in which the cheque was made. For further information, contact Revenu Québec or the Canada Revenue Agency .
Who can receive the death benefit under the Québec Pension Plan?
- The death benefit is paid to the person or charitable organization that paid the funeral expenses or to the heirs, if they file an application.
- If an application and proof of payment are filed with us within 60 days of the death, priority is given to the person or charitable organization that paid the funeral expenses.
- After 60 days, if no application has been filed with proof of payment, the death benefit can be paid to the deceased's heirs upon filing an application. If there are no heirs or if the heirs have renounced the estate, the death benefit can be paid to others; contact us for more information.
The application must be filed within 5 years after the date of death.
- If the amount paid for the funeral expenses is less than $2500, the difference is granted to the heirs if they have not renounced the estate.
- We do not reimburse fees related to a funeral contract previously paid by the deceased. In that case, the death benefit could be paid to the heirs or other eligible persons, if they file an application. Accepted expenses not included in the contract may sometimes be incurred after the death. The person who paid them may apply to be reimbursed, up to the amount of the expenses or $2500. The heirs can receive only the difference between the expenses that have been reimbursed and the maximum benefit of $2500.
- No benefit is paid if the funeral service was provided free of charge.
Accepted expenses and payment receipts
Proof of payment of accepted expenses must be sent to Retraite Québec along with the application for the death benefit under the Québec Pension Plan or within 60 days following the contributor's death. The documents must be sent to the following address:
Case postale 5200
Québec (Québec) G1K 7S9
Retraite Québec accepts only the following expenses:
- the transportation and embalming of the deceased, the coffin, urn and niche
- the visitation at the funeral home
- the funeral service, the interment or cremation and the services of a funeral director
- the publication of death notices and acknowledgement cards
- the cemetery plot, the funerary monument and its inscription (in proportion to the expenses incurred for the deceased)
- telephone fees incurred to contact or attempt to contact members of the deceased's immediate family
- taxes related to eligible expenses
Which payment receipts are accepted?
Retraite Québec accepts the following documents as proof of payment for funeral expenses:
- the Reçu pour frais funéraires acquittés (Receipt for funeral expenses paid; French only), duly completed
- a photocopy of the receipt from the funeral home
- a photocopy of the invoice or funeral contract confirming payment.
These documents must contain all the information necessary to determine the eligibility of the expenses.
Special rules that apply if the payer has ties with the funeral home
Apayer who has ties with the funeral home can be, for example:
- the owner of the funeral home
- a family member or friend of the owner of the funeral home
- an employee of the funeral home.
In that case, we require the following documents as proof of payment, in addition to the usual documents and any other documents deemed necessary for establishing the eligibility of the incurred expenses:
- a photocopy of the
- personal cheque cashed by the financial institution
- personal credit card transaction record and monthly account statement
- the invoice detailing the paid funeral expenses.
Amount and payment
The benefit, which is a maximum of $2500, will be paid by cheque to the person or charitable organization that is eligible for the benefit.
Note that the benefit amount is taxable. It must be declared in the income of the estate, regardless of the name in which the cheque was made. For further information, contact Revenu Québec or the Canada Revenue Agency .
Applying for the death benefit
Three benefits, one application!
Surviving spouse's pension
Where the deceased did not make sufficient contributions to the Québec Pension Plan, a special benefit for funeral expenses can be paid, subject to certain conditions, by the Ministère du Travail, de l'Emploi et de la Solidarité sociale. Click What to Do in the Event of Death on the Gouvernement du Québec's portal to determine whether you are entitled to other benefits.
What are the first steps to take in the event of death?
Following the death of a family member, it is important to notify Retraite Québec as soon as possible. Consult our Action to take in the event of death section for further information.
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