Expert Analysis

Why equal shares aren’t always equal: RRIF estate tax lessons

By Antonio Iacovelli ( April 13, 2026, 2:46 PM EDT) -- What happens when a Registered Retirement Income Fund (RRIF) is included in an estate but the will says nothing about it? The Quebec Superior Court answered that question in Noël c. Birk, 2026 QCCS 187, and the answer should matter to every estate planner, liquidator and testator with registered assets....
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