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Life events > Death > You have lost a close relative > You are the liquidator of the deceased’s estate and the deceased had a spouse at the time of death


You are the liquidator of the deceased’s estate and the deceased had a spouse at the time of death

Plans concerned: The RREGOP and the PPMP


This section supplies answers to questions often asked by people who have to settle the estate of a deceased person who had a spouse at the time of death.

 

Before reading the following information, click on the expression spouse This link will open in a new window. to see how it is defined under the RREGOP and the PPMP.

 

Click on the topic of your choice:

 

The person died before retiring

If the deceased had a spouse, is the spouse entitled to benefits under the deceased’s pension plan?

The spouse of the deceased is indeed entitled to certain benefits, according to whether or not the person was eligible for an immediate pension This link will open in a new window. at the time of death.

  • The deceased was not eligible for an immediate pension.
    If the person was under 55 years of age and had less than 2 years of service at the time of death, the spouse will receive the total of the deceased’s pension contributions with accrued interest.

    However, if the person was under 55 years of age and had 2 or more years of service (but less than 35) at the time of death, the spouse will receive the higher of the following 2 amounts:
    • the total of the deceased’s pension contributions with accrued interest; or
    • the value of the deceased’s deferred pension This link will open in a new window..

 

  • The deceased was eligible for an immediate pension.
    If the person was eligible for an immediate pension at the time of death but had not yet retired, the spouse will receive, for the rest of his or her life, a surviving spouse’s pension This link will open in a new window. equal to 50% of the pension that would have been payable to the person at the time of death. However, coordination with the Québec Pension Plan will apply to the deceased’s pension as of the month following the person’s death. Since this pension serves as a basis for the calculation of the surviving spouse’s pension, we have to take into account the coordination with the Québec Pension Plan for calculation. Note that if the value of the surviving spouse’s pension is lower than the total of the deceased’s pension contributions with interest, the amount of the pension will be increased until it is equivalent to the contributions paid, plus interest.

    For further information on the coordination with the Québec Pension Plan, please refer to the following document:

 

What does the spouse of the deceased has to do to receive the benefits to which he or she is entitled?

The spouse must complete the Application for a Survivor's Benefit This link will open in a new window. PDF. (081A) form and send it to CARRA.

The spouse must

  • have part H of the form filled out by each employer for which your spouse was working during all or part of the last 2 years;
  • enclose with the form the original or a certified copy of the deceased’s death certificate or a copy of the act of death, as well as any other applicable documents listed in Part F of the form;
  • sign and date Part G of the form.

 

Note that since May 1, 2012, CARRA accepts a photocopy as proof of a death that occured in Québec

  • of an original document delivered by the Directeur de l’état civil (DEC);
  • of a document from the following proofs, which includes the name, age and address of the deceased as well as the date of death:
    • proof of death delivered by a church minister from the parish where the death was registered and acknowledged;
    • the certificate or act of death delivered by a physician, a coroner, a hospital, a thanatologist or a funeral director, who proceeded to the burial or cremation of the body;
    • the declaratory judgment of death;
    • the coroner’s investigation report.

 

Since May 1, 2012, CARRA also approves a photocopy as proof of a death that occurred outside Québec, but in Canada

  • of a semi-authentic death certificate delivered by the DEC;
  • of an original document delivered by the body responsible for the civil status of a Canadian province with the name, date of death, age and address of the deceased.

 

Note that if the spouse of the deceased person sends CARRA the original copy of the person’s act of death, he or she does not have to enclose his or her marriage certificate or certificate of civil union, since the information on this certificate also appears on the copy of the act of death.

What does the de facto spouse of the deceased have to do to get CARRA to recognize him or her as a surviving spouse?

To confirm his or her status as a de facto spouse, the person must complete the Declaration of De Facto Spouse This link will open in a new window. PDF. (423A) form and enclose it with his or her Application for a Survivor's Benefit This link will open in a new window. PDF. (081A) form. He or she must also meet the criterias established by law to determine his or her eligibility as a de facto spouse.

Does CARRA deduct any taxes from the amount it pays to the deceased’s spouse?

Yes. CARRA has to deduct taxes from that amount.

Can the spouse of the deceased have the amount to which he or she is entitled transferred to his or her registered retirement savings plan (RRSP)?

If the deceased was not eligible for an immediate pension This link will open in a new window. at the time of death and that therefore the spouse is not entitled to a surviving spouse’s pension This link will open in a new window., the spouse can request that CARRA transfer the amount of the death benefit to which he or she is entitled to his or her RRSP. Note that CARRA will not deduct any taxes from the amount transferred.

Once the spouse has completed and sent the Application for a Survivor’s Benefit This link will open in a new window. PDF. (081A) form, CARRA will send him or her a document called Your Options and a Reply Form. It consists in the choice of benefits offered. It must be fill out and sent to CARRA within 30 days following receipt.

Is it true that CARRA will also pay a life insurance benefit to the spouse of the deceased?

This benefit is only payable to the heirs of the deceased. If the spouse is an heir of the deceased and subject to the deceased’s conditions of employment and provided that the person was still working at the time of his or her death, a life insurance benefit of $3 200 or $6 400 could indeed be paid to the spouse if he or she is named as heir.

The benefit is not taxable and the last employer of the deceased must request it for the spouse by filling out Part H of the Application for a Survivor's Benefit This link will open in a new window. PDF. (081A) form.

 

If the deceased had children, are they entitled to a pension?

No. Neither the RREGOP nor the PPMP provide a pension for the children of a deceased

 

The person was receiving a retirement pension at the time of death

If the deceased had a spouse, is the spouse entitled to any benefits under the deceased’s pension plan?

The spouse of the deceased is indeed entitled to a surviving spouse’s pension This link will open in a new window., which will be paid for the rest of his or her life. This pension is equal to 50% or 60% of the pension the deceased was receiving, in accordance with the choice he or she made on the retirement pension application.

Note that if the deceased was under 65, coordination with the Québec Pension Plan applies to the deceased’s pension as of the month following the person’s death. Since this pension serves as a basis for the calculation of the surviving spouse’s pension, we have to take into account the coordination with the Québec Pension Plan for calculation. For further information in this regard, consult the following document:

 

What does the spouse of the deceased has to do to receive that pension?

The spouse must complete the Application for a Survivor's Benefit This link will open in a new window. PDF. (081A) form and send it to CARRA.

The spouse of the deceased must

  • have part H of the form filled out by each employer for which the spouse was working during all or part of the last 2 years, if he or she was receiving a pension since less than 2 years;
  • enclose with the form the original or a certified copy of the deceased’s death certificate or a copy of the act of death, as well as any other documents listed in Part F of the form that apply to the situation;
  • sign and date Part G of the form.

 

Note that since May 1, 2012, CARRA accepts a photocopy as proof of a death that occured in Québec

  • of an original document delivered by the Directeur de l’état civil (DEC);
  • of a document from the following proofs, which includes the name, age and address of the deceased as well as the date of death:
    • proof of death delivered by a church minister from the parish where the death was registered and acknowledged;
    • the certificate or act of death delivered by a physician, a coroner, a hospital, a thanatologist or a funeral director, who proceeded to the burial or cremation of the body;
    • the declaratory judgment of death;
    • the coroner’s investigation report.

 

Since May 1, 2012, CARRA also approves a photocopy as a proof of death that occurred outside Québec, but in Canada

  • of a semi-authentic death certificate delivered by the DEC;
  • of an original document delivered by the body responsible for the civil status of a Canadian province with the name, date of death, age and address of the deceased.

 

Note that if the spouse of the deceased sends CARRA the original copy of the person’s act of death, the spouse does not have to enclose his or her marriage certificate or certificate of civil union, since the information on this certificate also appears on the copy of the act of death.

 

What does the de facto spouse of the deceased has to do to get CARRA to recognize him or her as a surviving spouse?

To confirm his or her status as a de facto spouse, the spouse of the deceased must complete the Declaration of De Facto Spouse This link will open in a new window. PDF. (423A) form and enclose it with his or her Application for a Survivor's Benefit This link will open in a new window. PDF. (081A) form. He or she must also meet the criterias established by law to determine his or her eligibility as a de facto spouse.

Does CARRA deduct any taxes from the pension it pays to the deceased’s spouse?

Yes. CARRA has to deduct taxes from that pension.

If the deceased had children, are they entitled to a pension?

No. Neither the RREGOP nor the PPMP provide a pension for the children of a deceased.

 

Useful Forms

Fill out this form in order for the spouse of the deceased to apply for the benefits to which he or she is entitled:

 

Fill out this form in order for the de facto spouse of the deceased to confirm his or her status:

 

Fill out this form in order for the spouse of the deceased to request that CARRA transfer the amount to which he or she is entitled (provided it is a lump-sum payment and not a surviving spouse’s pension) to his or her registered retirement savings plan (RRSP):

 

Useful Links