In Murphy Estate v R, 2015 TCC 8, the Tax Court denied the spousal rollover where a consent order issued in the family law context seemed to provide for the transfer of the RRSP to the spouse from the children rather than the deceased. The children had been the designated beneficiaries of the RRSP, and the court found that the consent order did not “rectify” the identity of the beneficiaries. Sunita Doobay, “Consent Order Not Rectification”, Canadian Tax Highlights 23:2 (February 2015).
