Notify the CRA of a date of death

If the person who died was receiving one or both of the GST/HST credit or CAIP, the CRA may still send out the payments after the date of death because we are not aware of the death. If this happens, you should return the payment to the tax centre that serves your area. This also applies to any other related federal, provincial, and territorial programs that the CRA administers.

Generally, GST/HST credit payments are issued on the fifth day of the month in July, October, January, and April. The CAIP is issued in the same months as the GST/HST credit, however it is issued on the 15th day of the month and begins in April.

If either of the payment dates for the GST/HST credit or the CAIP fall on a weekend or a federal statutory holiday, the payment will be made on the last business day before that day.

Deceased received payments from provincial or territorial programs related to the GST/HST credit or CAIP

The CRA administers provincial and territorial programs that are related to the GST/HST credit and the CAIP. If the deceased was receiving payments under one or both of these programs, you do not have to take any further action. The CRA will use the information provided to adjust other applicable credit program payments.

Deceased was single, separated, divorced, or widowed

If the recipient died before the scheduled month in which the CRA issued either the GST/HST credit or the CAIP, payments will no longer be issued in that person’s name or to that person’s estate.

If the recipient died during or after the scheduled month in which the CRA issues a payment for one or both of these programs and the payment has not been cashed, return it to the CRA so that we can send the payment to the person's estate. This also applies to any other related federal, provincial, and territorial programs that the CRA administers.

If the person who died was getting an amount for a child, the child's new caregiver should contact the Benefit enquiries line at 1-800-387-1193, as they may qualify to receive the GST/HST credit or the CAIP amounts for that child.

Deceased received payments for both themselves and their spouse or common-law partner

The deceased's spouse or common-law partner may now be eligible to receive one or both of the GST/HST credit or CAIP if they filed an Income Tax and Benefit Return. The GST/HST credit will be based on their net income alone. The CAIP will be revised based on their updated eligibility. This also applies to any other related federal, provincial, and territorial programs that the CRA administers.

Deceased's spouse or common-law partner received payments for both themselves and the deceased

The payments will be recalculated based on the surviving spouse's or common-law partner's updated eligibility and will only include a claim for them and any eligible children, if applicable.

Deceased is an eligible child

Entitlement to GST/HST credit for a child who died stops the quarter after the child's date of death. For the CAIP, the entitlement stops if the child died before the month the next payment is issued. You should contact the Benefits enquiries line at 1-800-387-1193 to notify us of the date of death so that we can update our records.

If the person who died received advance payments of the CWB, they are only eligible up to the date of death.

The benefit for the final year up to the death must be claimed on line 45300 in the Final Return for the deceased.

If the person who died was receiving CCB payments for a child, including payments from related provincial or territorial child benefit and credit programs, and the surviving spouse or common-law partner is the child’s parent, the CRA will usually transfer the CCB payments to that person.

Apply as a new recipient of the benefit who is not the parent

If anyone other than the parent is now primarily responsible for the care and upbringing of the child, that person will have to apply for benefit payments for the child through one of the following options:

• By using the "Apply for child benefits" online service on My Account
• By completing and sending to the CRA Form RC66, Canada Child Benefits Application

If the person who died was receiving payments under provincial or territorial child benefit and credit programs administered by the CRA, there is no need to apply separately to qualify. The CRA will use the information from the application to determine the new caregiver's eligibility for these programs.

Deceased's spouse or common-law partner receives the benefit

If the surviving spouse or common-law partner receives CCB payments, the CRA will automatically recalculate the payments excluding the net income of the person who died when the CRA is notified of the death.

Deceased is an eligible child

Eligibility for CCB payments stops the month after the child's date of death. You should contact the Benefits enquiries line at 1-800-387-1193 to notify us of the date of death so that we can update our records.