This benefit is given to the survivor of the contributor. The contributor must have contributed to the CPP for at least two years and one-third of the years in which he/she could have contributed.
The maximum benefit is $2,500 and would only apply to earnings of $52,500 or more. For earnings less than $52,500 the benefit is calculated according to salary earned and upon which contributions were paid. The benefit is taxable to the estate.