11 October 2013 Roundtable, 2013-0495281C6 F - Question 9 - APFF Round Table -- attach -- Paragraph 212(1)(l)

transfer to RRSP or RRIF of surviving non-resident spouse: SIN required; payment can be made directly to RRSP/RRIF of surviving spouse in accordance with joint instructions even where no specific non-will designation is made