The death benefit may be paid to the person or charitable organization that paid the funeral expenses of the deceased. If the payer of funeral expenses does not apply for the benefit within the time period allowed, it can be paid to the deceased's heirs or to another person. The death benefit is payable on condition that the deceased made sufficient contributions to the Québec Pension Plan. The death benefit is one of three types of survivors’ benefits payable under the Québec Pension Plan. The other two are the surviving spouse’s pension and the orphan’s pension.
Contributory periodThe period that begins in the month following a person’s 18th birthday and ends at the end of the month preceding the one in which the payment of a retirement pension begins, at the end of the month of the person’s 70th birthday or at the end of the month of his or her death.
ClienteleAny person or charitable organization that paid the funeral expenses of the deceased, or his or her heirs. If there are no heirs or if the heirs have renounced the succession, the death benefit can be paid, in this order:
General RequirementsThe maximum death benefit is payable only if the deceased contributed to the Québec Pension Plan
NoteThe Régie des rentes takes into account all the contributions made by the deceased before and after he or she began receiving a retirement pension. Particular conditions regarding contributionsWhere the deceased had not contributed during the required number of years, the death benefit may still be paid, subject to the following conditions:
The death benefit in such case is the equivalent of the deceased’s total contributions, up to a maximum of $2500. If a deceased person had a severe impairment during his or her contributory period, and did not contribute for the required number of years, the death benefit may be paid under the following conditions:
If the deceased contributed to the pension plan of a country with which Québec has a social security agreement, he or she may, in certain cases, receive benefits from the foreign plan and be eligible for benefits under the Québec Pension Plan. Where the deceased did not contribute to the Quebec Pension Plan, an application for a special benefit for funeral expenses may be made to the Ministère du Travail, de l'Emploi et de la Solidarité sociale. Eligible expensesThe following funeral expenses are eligible:
The maximum amount of death benefit is $2500. If the death benefit is greater than the amount paid in funeral expenses, the difference is granted to the heirs who apply for it, on condition that they have not renounced the succession. Prearranged funeral services Fees previously paid by the deceased for funeral arrangements do not qualify for reimbursement under the Québec Pension Plan. In such case, the death benefit may be paid to the heirs who apply for it. Where eligible expenses not included in the prearranged funeral services were incurred after the deceased’s death, the person who paid them can apply for their reimbursement, up to $2500. Any difference between fees incurred and the maximum amount of the death benefit may then be paid to the heirs, if they apply for it. Tax treatmentThe death benefit is taxable and must be reported in the income of the succession, regardless of the person to whom the payment was made.
An Act respecting the Québec Pension Plan , R.S.Q., chapter R-9
The content of the page:
Please provide any additional comments (details on the answers given above, difficulties met or suggestions for improvement) in the box below.
This box is not intended for inquiries. For security and privacy reasons, do not enter any personal information such as your social insurance number or email address.