20 March 2006 External T.I. 2006-0175661E5 - entitlement to CPP death benefit

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Principal Issues: No Tax related question
ITA REFERENCE: 56(1)(a.1)
HAA: 4012-2-56(1)(a.1)

XXXXXXXXXX 						2006-017566
							Annemarie Humenuk
March 20, 2006

Dear XXXXXXXXXX:

Re: Entitlement to a Death Benefit under the Canada Pension Plan

This is in reply to your letter received on March 13, 2006 concerning the amounts, if any, receivable by the estate of your deceased mother, including the amount of any death benefit payable under the Canada Pension Plan (CPP Death Benefit) following her death.

Please note that the confidentiality provisions of the Income Tax Act prohibit us from discussing the tax affairs of a particular taxpayer without the taxpayer's written authorization. Once a return is filed, the information on it becomes confidential. In the case of a deceased person, information can be given only to the executor, administrator or other legal representative of the deceased person or a person acting for the estate, provided that written authorization is received from the executor, administrator or other legal representative of the deceased person. For this reason, we must follow certain procedures before giving out information concerning a deceased person's tax return or that of the estate. In addition, enquiries concerning the tax implications relating to a particular individual should be addressed to the relevant tax services office. Although beneficiaries are entitled to information related to their personal tax situation, they are not entitled to information from us about the tax affairs of the estate.

General information concerning the tax returns to be filed following the death of an individual can be found in the Canada Revenue publications, RC4111, Canada Revenue Agency - What to Do Following a Death, T4011, Preparing Returns for Deceased Persons, and T4013, T3 - Trust Guide, which can be found on our website http://www.cra-arc.gc.ca. Additional information can be found at http://www.cra-arc.gc.ca/tax/individuals/life-events/death/menu-e.html.

For information concerning the CPP Death Benefit, you may contact Human Resources Development Canada (HRDC) at 1-800-277-9914. An operator will be able to refer you to your local HRDC branch and provide you with more information on the eligibility requirements and the procedures for applying for a CPP Death Benefit. If you have concerns over the administration of the estate, you may wish to contact the Ontario Ministry of the Attorney General. Additional information on the administration of estates and the mediation process available to resolve disputes arising from the administration of estates can be found at the following websites: http://www.attorneygeneral.jus.gov.on.ca/english/courts/, http://www.attorneygeneral.jus.gov.on.ca/english/courts/cadaddr.asp and http://www.attorneygeneral.jus.gov.on.ca/english/courts/manmed/factsheet.asp. In addition, the following website from the Ontario Office of the Public Guardian provides useful information concerning the actions necessary to prove a claim as an heir to an estate: http://www.attorneygeneral.jus.gov.on.ca/english/family/pgt/heirclaim.asp.

While, as noted above, we are unable to comment on the specific situation described in your letter, we trust that our general comments will be of assistance to you.

T. Murphy
Section Manager
for Division Director
International & Trusts Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch