Death of a person without a spouse

The following information pertains to the death of a person who did not have a recognized spouse.

Québec Pension Plan

• A retirement pension can include provisions specific to the death of a person who did not have a spouse. A death benefit may be payable to the person or charitable organization who paid the funeral expenses, or to the heirs.
• If the deceased had a dependant child under age 18, an orphan's pension may be payable.

Supplemental Pension Plans

• A retirement pension can include provisions specific to the death of a person who did not have a spouse. A defined contribution pension plan, a defined benefit pension plan or a simplified pension plan (SIPP) may provide for the payment of a death benefit.

LIRAs and LIFs

• The balance of the locked-in retirement account (LIRA) or life income fund (LIF) of the deceased is no longer locked-in. It is paid to the deceased's heirs.
• Any amounts received are taxable, unless they can be transferred tax-free, for example, from the deceased's LIRA to an LIRA held by the deceased's dependant child.

Child assistance

• Child assistance payments are recalculated following the death of a parent.

Another useful link

• The section What to do in the Event of Death on the Gouvernement du Québec portal indicates the steps to take following the death of a family member.