Program · Federal

Spousal rollover

Tax-free transfer of registered accounts, TFSA, and capital property to a surviving spouse or common-law partner. Defers tax until the survivor's eventual death or disposition.

Reviewed by Ben Stevenson, Managing Editor, Canadian Money Help Updated April 21, 2026 Methodology

Eligibility

Surviving spouse or common-law partner
RRSP/RRIF: direct designation as beneficiary or via will
TFSA: must be named as successor holder (not just beneficiary) to keep the account intact
Capital property: automatic rollover at cost base unless executor elects otherwise

Limits and rules

Defers but does not eliminate tax; payable on survivor's eventual death
Must be legally a spouse or common-law partner (12+ months cohabiting)
Quebec civil law rules differ slightly on common-law status for estate purposes

Source

CRA: Amounts for spouse / common-law partner →