Surviving Spouse Inheritance Checklist (Canada)

Last updated July 4, 2026 · 4 min read
Quick answer
A surviving spouse generally has three streams to work through — what they inherit under the will or intestacy, the government and pension benefits they can claim, and the tax and legal steps that follow. Spouses often inherit with little or no immediate tax thanks to the spousal rollover. Key actions include obtaining several death certificates, applying for CPP survivor and death benefits, claiming registered-plan rollovers, and updating your own will and beneficiary designations.

The cruelty of losing a spouse is that the paperwork does not wait for the grief to lift. Within weeks, a survivor is asked to prove the death a dozen times over, claim benefits nobody mentioned, decide what to do with accounts and a home, and — least intuitively — start re-planning their own estate, because the person they named to handle everything is gone. This checklist is meant to make that sequence manageable, not to add to it.

It groups a surviving spouse's tasks into three streams — what you inherit, what you claim, and what you must now put in order — for the common-law provinces and territories. It is general information, not advice for your situation; an estate lawyer and an accountant are worth their fees here.

First weeks — the practical foundation

  • Order several certified death certificates (or the funeral director's statement of death). You will need them repeatedly, often at the same time.
  • Notify Service Canada to stop CPP and Old Age Security payments and to begin benefit applications. Notify pension plans, banks, and insurers.
  • Locate the will, recent tax returns, account statements, insurance policies, and beneficiary designations.
  • Do not rush to distribute or sell anything; the estate process has an order, and haste creates mistakes.

What you inherit

If there is a will, you receive what it provides, and a spouse is frequently the primary beneficiary. The spousal rollover means much of it can reach you without immediate tax (see the tax stream below).

If there is no will, intestacy rules govern. A surviving married spouse generally takes a preferential share first — $350,000 in Ontario, with one child the spouse takes that plus half the remainder, and with two or more children that plus a third.[1] In British Columbia the preferential share is generally $300,000 where all children are shared with the spouse and $150,000 where they are not. Common-law partners are treated differently across provinces, so confirm your province's rule.

In Ontario and some other provinces, a surviving married spouse can also elect to take an equalization of net family property under family-property law instead of the will or intestacy entitlement, if that is more favourable.[2] This election is time-limited — commonly six months — so it is one of the first things to raise with a lawyer.

What you claim

Several benefits must be actively applied for:

  • CPP survivor's pension — monthly, with a 2026 maximum of $803.54 under age 65 and $904.59 at 65 and older.[3]
  • CPP death benefit — a one-time basic $2,500, or up to $5,000 where a $2,500 top-up applies (deaths on or after January 1, 2025, and only where the deceased never drew a CPP/QPP retirement or disability pension and left no spouse or common-law partner eligible for a survivor's pension), normally to the estate.
  • CPP children's benefit — for dependent children, $307.81 a month in 2026.[3]
  • OAS Allowance for the Survivor — for low-income survivors aged 60 to 64.[4]
  • Employer pension survivor benefits and life insurance — contact each plan and insurer directly.

Our companion guide on applying for the CPP survivor's pension covers the forms and timing.

Tax and rollovers

The deceased's final return is filed by the estate, and the spousal rollover is the survivor's biggest tax advantage.[5] RRSPs and RRIFs can generally roll to a surviving spouse or common-law partner tax-deferred; a TFSA can pass to a successor holder intact; and capital property can transfer at its original cost base rather than triggering a deemed gain on the first death. The tax is deferred, not erased — it surfaces later when you draw down the registered money, sell the property, or on your own death.

What you must now put in order

This is the step survivors most often miss. You have probably just lost your own primary beneficiary, your executor, and your attorney for property and care. Promptly:

  • Update your will to name new beneficiaries and a new executor.
  • Refresh every beneficiary designation on registered plans and insurance — see how to update beneficiary designations.
  • Replace your powers of attorney for property and personal care.
  • Re-title joint assets and update ownership records as needed.

What we focus on at It's Simple Will

The Will Creator is built for exactly the re-planning a survivor needs to do — quickly producing an updated will that reflects a changed family. Re-doing your own plan in the first months of widowhood is not morbid; it is the responsible response to having lost the person your old plan revolved around. For the wider context, see our guide on estate planning after a spouse's death.

Citations & sources

  1. [1]Succession Law Reform Act, RSO 1990, c S.26 — intestate succession — Government of Ontario
  2. [2]Family Law Act, RSO 1990, c F.3 — equalization on death — Government of Ontario
  3. [3]Canada Pension Plan — Monthly payment amounts (2026) — Service Canada / Government of Canada
  4. [4]Allowance for the Survivor — How much you could receive — Service Canada / Government of Canada
  5. [5]Doing taxes for someone who died — Canada Revenue Agency

Frequently asked questions

What does a surviving spouse inherit if there is a will?

Whatever the will provides — a spouse is often the primary beneficiary. Transfers to a surviving spouse or common-law partner generally qualify for a tax-deferred rollover, so assets like RRSPs and capital property can pass without triggering immediate tax. The estate still administers debts and probate before distributing.

What if my spouse died without a will?

Provincial intestacy rules apply. A surviving married spouse usually receives a preferential share first — $350,000 in Ontario, generally $300,000 in British Columbia where all children are shared — then a share of the remainder with any children. In some provinces a married spouse can instead elect a family-property equalization, which may be larger.

Which benefits should I apply for?

Commonly the CPP survivor's pension, the CPP death benefit, the CPP children's benefit for dependent children, and — for low-income survivors aged 60 to 64 — the OAS Allowance for the Survivor. Add any employer pension survivor benefit and life insurance. None of the CPP benefits are automatic; you must apply.

Do I pay tax on what I inherit from my spouse?

Usually little or none at the time, because of the spousal rollover. Registered plans can roll to you tax-deferred, and capital property transfers at its original cost base rather than triggering a deemed gain. Tax arises later, when you eventually draw down or sell, or on your own death.

Should I update my own will now?

Yes, and soon. You have likely just lost your primary beneficiary and probably your named executor and power-of-attorney. Update your will, your powers of attorney, and every beneficiary designation on registered plans and insurance so they reflect your new circumstances.

What is the family-property election some provinces allow?

In Ontario, a surviving married spouse can choose between their entitlement under the will or intestacy and an equalization of net family property under the Family Law Act, whichever is more favourable. The choice must be made within a limited window, commonly six months, so get advice quickly.

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