Principal Issues: Whether an amount paid to the surviving spouse, pursuant to a claim against the estate, as a dependant spouse who has not been adequately provided for under the deceased's will, is a designated benefit as defined in subsection 146.3(1) of the Act?
Position: Question of fact. If the amount received by the surviving spouse out of the deceased's RRIF is transferred pursuant to a court order issued pursuant to a law of a province providing for the relief or support of dependants, it is the CRA's view that the amount will be a designated benefit as defined in subsection 146.3(1) of the Act.
Reasons: The amount is considered to be paid as a consequence of the annuitant's death.