Our Canadian government offers a death benefit of $2500. To be eligible to receive this benefit, the deceased would have had to make contributions to their CPP through their employment payroll deductions. The $2500 is a one time taxable lump sum payment made via cheque. This is mailed to the executor or the person who paid for the funeral. If there was a will, this cheque is payable to the “The Estate of….” If there was not a will, then the cheque is payable to the purchaser of the funeral arrangements or next of kin.