CRA indicates that an estate is not entitled to deduct an OAS overpayment to the deceased that it repays

CRA indicated that where an estate repaid old age security ("OAS") pension benefits that had been overpaid to the deceased, it would not be entitled to a deduction under s. 60(n) or (n.2) for the repayment because the excess OAS benefits had been received by another taxpayer (the deceased) rather than the estate.

Neal Armstrong. Summary of 9 October 2025 APFF Financial Planning Roundtable, Q.10 under s. 60(n.2).