An Act to amend the Income Tax Act (death benefit)

This bill was last introduced in the 41st Parliament, 2nd Session, which ended in August 2015.

This bill was previously introduced in the 41st Parliament, 1st Session.


Chris Charlton  NDP

Introduced as a private member’s bill. (These don’t often become law.)


Introduced, as of Oct. 16, 2013
(This bill did not become law.)


This is from the published bill. The Library of Parliament often publishes better independent summaries.

This enactment amends the Income Tax Act to eliminate any income tax payable on a death benefit received under the Canada Pension Plan or a provincial pension plan.


All sorts of information on this bill is available at LEGISinfo, provided by the Library of Parliament. You can also read the full text of the bill.

Income Tax ActRoutine Proceedings

June 8th, 2011 / 3:10 p.m.
See context


Chris Charlton NDP Hamilton Mountain, ON

moved for leave to introduce Bill C-202, An Act to amend the Income Tax Act (death benefit).

Mr. Speaker, I am delighted to introduce a bill today that would address a longstanding grievance for widowed Canadians. In short, it would make the CPP death benefit tax-free.

As it stands now, receiving this benefit can have disastrous financial implications for the surviving spouse. Most obviously, of course, it reduces the amount of money available to cover funeral expenses. More importantly, however, it may push the survivor's income into a higher tax bracket thereby potentially having a negative impact on eligibility for social assistance or the GST/HST tax credit. At $2,500 the CPP death benefit is already inadequate, but by making it a taxable benefit the government is adding insult to injury.

Instead of imposing a financial penalty on grieving spouses, I call on all members of the House to do the right thing, the fair thing and the compassionate thing by passing my bill at the earliest opportunity so that we can support families as they mourn the loss of their loved one.

(Motions deemed adopted, bill read the first time and printed)