See Also
Higgins v. The Queen, 2013 DTC 1163 [at at 889], 2013 TCC 194 (Informal Procedure)
The taxpayer's father died intestate, and the taxpayer received 1/2 of his RRIF. Respecting the calculation of the liability under s. 160.2, Rowe...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 138 - Subsection 138(12) - Life Insurance Policy | 59 | |
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | payment of death benefits under segregated fund to named beneficiaries did not constitute a transfer by the estate to which s. 160 could apply | 254 |
Articles
Sunita D. Doobay, "Designated Beneficiary and Creditors", Canadian Tax Highlights, Vol 22, No 6, June 2014, p. 6
In Kiperchuk (2013 TCC 60), the court concluded that a deceased taxpayer's RRSP passed outside the estate directly to a designated beneficiary...
Subsection 160.2(1)
Administrative Policy
2 June 2026 STEP Roundtable, Q.7
CRA confirmed that, generally, where the designated beneficiary of an RRSP was the former spouse of the annuitant, that beneficiary would received...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.8) | where ex-spouse is the designated beneficiary, burden of tax falls on the estate rather than the beneficiary | 160 |