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

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.

Family Allowance

Another useful link

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