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Canada, 2025 FCA 14-- summary under Paragraph 251(6)(b) Summary Under Tax Topics- Income Tax Act- Section 251- Subsection 251(6)- 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 proceeds to her locked-in retirement account. ... Furthermore, since in light of s. 251(6)(b) “a marriage ends on the death of one of the individuals … [t]o have the same rules apply to individuals in a common-law partnership, that relationship would also have to cease upon the death of one of the partners” (para. 44). ...

Canada, 2025 FCA 14-- summary under Paragraph 160(1)(a) Summary Under 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 After the death of her husband, the taxpayer received the proceeds of his RRSP as the designated beneficiary thereof, and transferred those proceeds to her locked-in retirement account. ... Furthermore, since in light of s. 251(6)(b) “a marriage ends on the death of one of the individuals … [t]o have the same rules apply to individuals in a common-law partnership, that relationship would also have to cease upon the death of one of the partners” (para. 44). ...