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The Spousal Rollover on Death in Canada Explained

Learn how the spousal rollover works under Canada's Income Tax Act and why it can be a valuable estate planning strategy. This guide explains how assets such as real estate, investments, RRSPs, RRIFs, and TFSAs transfer to a surviving spouse on a tax-deferred basis, when the rollover applies, and when electing out may reduce overall taxes. Discover the key rules, common pitfalls, and strategic opportunities available to executors and surviving spouses.
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