Canada Pension Plan Regulations

64 (1) If paragraph 71(2)(a) of the Act applies or the estate of a deceased contributor has not applied for the death benefit within 60 days after the contributor’s death, or if the amount of the death benefit is less than two thirds of 10% of the Year’s Maximum Pensionable Earnings for the year in which the contributor died, in the case of a death that occurred before January 1, 1998, or less than $2,387, in the case of a death that occurred after December 31, 1997 and before January 1, 2019, a direction under subsection 71(2) of the Act may, subject to subsections (2) and (3), be given for payment of the death benefit

• (a) to the individual or institution who has paid or is responsible for the payment of the deceased contributor’s funeral expenses;

• (b) in the absence of an individual or institution described in paragraph (a), to the survivor of the deceased contributor; or

• (c) in the absence of an individual or institution referred to in paragraph (a) and a survivor referred to in paragraph (b), to the next of kin of the deceased contributor.

(2) No amount in excess of the actual funeral expenses shall be paid pursuant to paragraph (1)(a).

(3) Where, by virtue of subsection (2), an amount paid pursuant to paragraph (1)(a) is less than the amount of the death benefit, a direction pursuant to subsection (1), in so far as it relates to the remainder of the death benefit, may be given as if in the absence of an individual or institution described in that paragraph.