Tax Interpretations reports that the CRA believes it is possible to rollover property to a common-law spouse under section 73 of the ITA or the RRSP rollover rules pursuant to a written separation agreement. This is true, the CRA thinks, even though the common-law spouses might not have rights to an equalization of property. This is summarizing the answer to question 1 at the APFF Roundtable on October 6, 2017.
