Enns v. Canada, 2025 FCA 14 -- summary under Paragraph 251(6)(b)
s. 251(6)(b) informed the common-law partner definition, which informed “spouse”
After the death of her husband, the taxpayer received the proceeds of his RRSP as the designated beneficiary thereof, and transferred those...
Words and Phrases
spouse| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) - Paragraph 160(1)(a) | the transfer of the deceased’s RRSP to his widow was not a transfer to his spouse | 473 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Common-Law Partner | common-law partner definition informed meaning of “spouse” | 261 |