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Enns v. Canada

2025 FCA 14
- Go to CanLII for full text

The above case is referenced within:

British Columbia Estate Planning and Wealth Preservation (Current to: March 15 2025)
- Chapter 4. Registered Investment Accounts in Estate Planning
  - VIII. Designation of a Retirement Plan Beneficiary [§4.26]
    - A. Why Designate a Beneficiary in a Retirement Plan? [§4.27]
  - X. Taxation of Retirement Plans on Death [§4.41]
    - C. Terminology in Retirement Plans on Death [§4.44]
      - 1. Spouse for Purposes of the ITA [§4.45]
British Columbia Probate and Estate Administration Practice Manual (Current to: March 01 2025)
- Chapter 12. Taxation of the Deceased and Estates: An Overview
  - I. Taxation of the Deceased and the Estate: An Overview of Chapters 12 to 14 [§12.1]
    - E. Terminology in the Estate Taxation Chapters [§12.6]
      - 4. Spouse (Estate Taxation) [§12.10]
- Chapter 14. Special Tax Issues in Estate Administration
  - II. RRSPs: Tax Treatment on Death [§14.2]
    - B. RRSPs—Taxation on Death and Rollover [§14.4]