Death & Disability Benefits, Programs & Services Guide
Annex A: Possible Death Benefits

Department Benefit Description Subject to Income Tax Refer to Section
New Veterans Charter
The Pension Act and the Canadian Forces Members and Veterans Re-establishment and Compensation Act
Children of Deceased Veterans Education Assistance Act		 To Survivor and children Death Benefits: Lump sum apportioned 50% to survivor and 50% to dependent children. No Summary of Death Benefits and Section 1
Disability Pension/Award Depending on service: (If applicable). No
Earnings Loss Benefit (ELB): apportioned 60% to survivor and 40% to dependent children, payable until CF member’s 65th birthday. Yes
Supplementary Retirement Benefit: is available if eligible. Yes
Vocational Assistance (through the Rehabilitation Program): possible benefit available to the survivor. No
Canadian Forces Income Support (CFIS): is available if eligible. No
Educational Assistance: child may be eligible for Educational Assistance Program benefits. No
Health Benefits Program: if not otherwise eligible and Veteran’s death is related to service. Government portion of premium payment (Quebec only)
New Veterans Charter
The Pension Act and the Canadian Forces Members and Veterans Re-establishment and Compensation Act		 CF Member or Veteran in case of a disability attributable to military service Disability Pension/Award: still serving or released member.  No Section 1
Rehabilitation Program: medically released member or Veteran with a service related rehabilitation need. No
Earnings Loss Benefit (ELB): payable while Veteran is participating in Rehabilitation or, if Veteran is permanently incapacitated, until CF member’s 65th birthday. Yes
Canadian Forces Income Support: provide income support as a "soft landing" for Veterans who have successfully completed the rehabilitation program but have not been successful in obtaining employment. No
Supplementary Retirement Benefit: payable to those found to be permanently incapacitated.  Payable at Veteran’s 65th birthday or when Veteran is no longer incapacitated.  2% of total amount of ELB payable, before income offsets. Yes
Permanent Impairment Allowance: is available if eligible. Yes
Job Placement: still serving and released member.  
Health Benefits Program: released member. Government portion of premium payment (Quebec only)
Canadian Forces Superannuation Act Regular Force
Reserve Force		 Pension Plan/Survivor Benefit: calculation according to years of service and the reason for release. Yes Summary of Death Benefits and Section 2
Regular Force
Reserve Force Class “C”		 Supplementary Death Benefit (SDB):  lump sum of twice the member’s annual salary. Not subject to income tax but may be liable to estate tax. No Summary Summary of Death Benefits and Section 2
Regular Force Severance Pay:  when surviving spouse/partner beneficiary of estate only portion in excess of $10,000 is subject to income tax. Yes Summary of Death Benefits and Section 3
Reserve Force Death Gratuity: for Reservists not eligible to SDB (taxable over 10K). Yes Summary of Death Benefits  
Primary Reserve Force Reserve Force Retirement Gratuity: calculation according to years of service and/or days of paid service.  When surviving spouse/partner is the beneficiary of the estate only the portion in excess of $10,000 is subject to income tax. Yes Summary of Death Benefits and Section 4
Regular and Reserve Force Unused Leave:  when a CF member dies, the value of the total number of days of any type of leave that was earned and not used will be credited to the member’s estate. Yes Summary of Death Benefits  
Regular and Reserve Force Funeral Expenses and Headstone:  paid by CF up to limits outlined in regulations. No Summary of Death Benefits and Section 23
Regular Force
(Reservists are most likely not entitled)		 Moving Expenses:  a surviving spouse and dependants of a member who dies while in service is entitled to the reimbursement of expenses for the movement of household goods and effects to any place within Canada.
Note:  In the case of a Reservist on Class “B” or “C” Service, who has been moved at Public expense, in both cases, the move would be back to the initial place of duty. 		Yes Summary of Death Benefits  
Regular and Class “C” Reserve Force Allowance in lieu of Operational Allowance (ALOA): to provide financial assistance for the economic loss of operational allowance(s) for a member who becomes a military casualty and is no longer able to serve in SDS. Yes Section 10
Reserve Force Compensation during a period of Injury, Disease or Illness (Formerly Disability Compensation): A reserve member incapacitated due to injury, disease or illness attributable to military service is entitled to an allowance equivalent to the rate of pay established for the member’s rank and class of Reserve Service at the time of the injury, or at the time of diagnosis of the illness or disease. Yes Section 8
Reserve Force Class “C” Extension of Class “C” Reserve Service for personnel whose injury or illness was sustained on Special Duty Service: A reservist serving on a period of Class “C” Service who suffers an injury, illness or disease while on Special Duty Service may be authorized an extension of Class “C” service to a maximum of 24 months.   Section 9
United Nations Military Observers Observers United Nations Military Death & Disability Compensation No Section 11
Canada Revenue Agency   Disability Tax Credit: reduces income tax payable of those who qualify.   Section 6
Canada/Quebec Pension Plan Contributors and dependent Survivor Benefit:  monthly spousal pension provided member contributed to CPP/QPP for a minimum of 3 years.  Precise calculation can only be done by Canada Pension Plan (CCP)/Quebec Pension Plan (QPP) office. Yes Summary of Death Benefits and Section 5
Death Benefit:  the amount of the death benefit depends on how much, and for how long, the member paid into the CPP.
Disability Benefits:  monthly benefit.
Public Service Survivor and dependants Health Care Plan:  access to Medical and Drug Insurance if in receipt of an allowance under the CFSA. Yes Summary of Death Benefits  
Dental Care Plan:  access to Dental Insurance if in receipt of an allowance under the CFSA.
SISIP Financial Services Regular and Reserve Forces SISIP FS: Insurance for Released Members (IRM), Financial Planning Services, CFPAF, Long Term Disability benefits, Vocational Rehabilitation Program.   Summary of Death Benefits and Section 16