Death of a person without a spouse
The following information pertains to the death of a person who did not have a
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
- The plan text can include provisions specific to the death of a person who did not have a spouse. For information on those provisions, refer to the section on:
- 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.
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