Online Practice Manuals

Enns v. Canada

• 2025 FCA 14
  • Go to CanLII for full text

The above case is referenced within:

1. British Columbia Estate Planning and Wealth Preservation (Current to: March 15 2026)
   • 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]
2. British Columbia Probate and Estate Administration Practice Manual (Current to: March 01 2026)
   • 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]
3. Estate Disputes in British Columbia: A Litigator’s Guide (Current to: January 01 2026)
   • Chapter 3. Issues of Spousal Status in Estate Disputes
     • II. Proving or Disproving Spousal Status in Estate Disputes [§3.8]
       • G. Other Legislation to Consider [§3.23]
         • 1. Income Tax Act [§3.24]