{"id":6398,"date":"2023-05-18T15:30:43","date_gmt":"2023-05-18T19:30:43","guid":{"rendered":"https:\/\/www.millerthomson.com\/widow-spouse-section-1601a-income-tax-act\/"},"modified":"2026-01-20T12:35:46","modified_gmt":"2026-01-20T17:35:46","slug":"widow-spouse-section-1601a-income-tax-act","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/private-client\/widow-spouse-section-1601a-income-tax-act\/","title":{"rendered":"Widow found to be \u201cspouse\u201d for purposes of section 160(1)(a) of the <i> Income Tax Act <\/i>"},"content":{"rendered":"\n<p>The Tax Court of Canada recently considered whether the term \u201cspouse\u201d in section 160(1)(a) of the <em>Income Tax Act<\/em><a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a> [\u201cITA\u201d] includes a widow(er) of a transferor tax debtor in <a href=\"https:\/\/canlii.ca\/t\/jw8jx\" target=\"_blank\" rel=\"noopener\"><em>Enns v. The King<\/em><\/a>, 2023 TCC 28. Section 160 permits the Canada Revenue Agency (\u201cCRA\u201d) to claw back money transferred from taxpayers to non-arm\u2019s length parties if the taxpayer owes money to the CRA.<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Background <\/h2>\n\n\n\n<p>Marlene Enns was designated as the sole beneficiary of her husband\u2019s registered retirement savings plan (\u201cRRSP\u201d). Following Mr. Enn\u2019s death in 2013, the $102,789.52 fair market value of the RRSP was paid out to Marlene, which she later transferred into her own locked-in retirement account.<\/p>\n\n\n\n<p>On April 12, 2017, Marlene was assessed by the Minister of National Revenue under the ITA regarding Mr. Enns\u2019 estate tax liability of approximately $146,000, harkening back to Mr. Enns\u2019 2004 through 2012 taxation years. The Minister of National Revenue alleged that Marlene was liable to pay the tax debt owed to the CRA as Mr. Enns\u2019 spouse pursuant to section 160(1)(a) of the ITA, which provides as follows:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>Where a person has \u2026 transferred property, either directly or indirectly, by means of a trust or by any other means whatever, to (a)&nbsp;the person\u2019s spouse or common-law partner or a person who has since become the person\u2019s spouse or common-law partner \u2026 (d)&nbsp;the transferee and transferor are jointly and severally, or solidarily, liable to pay a part of the transferor\u2019s tax \u2026 for each taxation year \u2026.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p>However, Marlene asserted that when entitlement to the RRSP funds were transferred to her upon Mr. Enns\u2019 death, she ceased to be a \u201cspouse\u201d and instead became a widow. The issue in the case of <em>Enns v. The King<\/em> was whether Marlene ceased to be a spouse upon the death of her husband for the purposes of section 160(1)(a) of the ITA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax Court of Canada: Analysis and decision<\/h2>\n\n\n\n<p>The court turned to two previous decisions that addressed the meaning of \u201cspouse\u201d in section 160(1)(a) of the ITA.<\/p>\n\n\n\n<p>In <em>Kiperchuk v. R., <\/em>2013 TCC 60<em>, <\/em>the court found that the status of marriage is ended by death such that a spouse is no longer a spouse at death for the purposes of section 160(1)(a). The section 160 tax assessment against the widow in <em>Kiperchuk<\/em> was therefore found by the court to be <strong>invalid<\/strong>.<\/p>\n\n\n\n<p>In <a href=\"https:\/\/v3.taxnetpro.com\/Document\/I25c65ef01ffb2c6ee0540021280d7cce\/View\/FullText.html?originationContext=document&amp;vr=3.0&amp;rs=cblt1.0&amp;transitionType=DocumentItem&amp;contextData=(sc.Search)\" target=\"_blank\" rel=\"noopener\"><em>Kuchta<\/em> <\/a><em>v. R., <\/em>2015 TCC 289, the court engaged in a textual, contextual and purposive analysis to interpret the term \u201cspouse\u201d and concluded that the widow of a deceased remained a \u201cspouse\u201d for the purposes of section 160(1)(a) of the ITA. Accordingly, the appealed section 160 assessment was found to be <strong>valid<\/strong> and the widow of the deceased was liable to pay her deceased husband\u2019s tax debt.<\/p>\n\n\n\n<p>In consideration of the principle of judicial comity, the court in <em>Enns v. The King<\/em> followed the decision in <em>Kuchta<\/em> and found that Marlene was a spouse of her deceased husband at the time the RRSP funds were transferred to her. The funds were therefore accessible to the CRA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>The <em>Enns <\/em>decision appears to expand the CRA\u2019s reach in terms of accessing estate assets after death when tax liability is owed by the estate. Accordingly, estate planners should advise clients that a registered account with a spousal designation will not necessarily \u201cpass outside of the estate\u201d<a href=\"#_ftn3\" name=\"_ftnref3\">[3]<\/a> in all circumstances.<\/p>\n\n\n\n<p><em>This article was authored by a former Associate with Miller Thomson. Please reach out to our\u00a0<a href=\"https:\/\/www.millerthomson.com\/en\/our-services\/services\/private-client-services\/\" target=\"_blank\" rel=\"noopener\">Private Client Services\u00a0team<\/a> if you have any questions. <\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> <em>Income Tax Act<\/em>, RSC 1985, c 1 (5<sup>th<\/sup> Supp.).<\/p>\n\n\n\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> The CRA may hold the transferee jointly and severably liable for the taxpayer\u2019s tax liabilities if the following factors are met: 1. The transferor is liable to pay tax under the <em>ITA<\/em> at the time of transfer; 2. A transfer of property occurred; 3. The transferee of the property was the transferor\u2019s spouse, a person under 18, or a person with whom the transferor was not dealing at arm\u2019s length (such as a child); and 4. The fair market value given as consideration for the property by the transferee at the time of the transfer is less than the fair market value of the transferred property. See<strong>: <\/strong><em>Canada v Livingston<\/em>, 2008 FCA 89 at para 17.&nbsp; See also: Inglis, Carolyn S. \u201c<em><a href=\"https:\/\/www.millerthomson.com\/en\/publications\/communiques-and-updates\/wealth-matters\/june-9-2020-wealth\/third-party-tax-assessments-and-death\/\" target=\"_blank\" rel=\"noopener\">Third party tax assessments and death<\/a>,<\/em>\u201d <em>Wealth Matters<\/em>, June 9, 2020.<\/p>\n\n\n\n<p><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> An asset is said to \u201cpass outside of the estate\u201d when such asset is distributed or transferred outright to a surviving co-owner or, in the case of registered plans, to a designated beneficiary on the death of an individual without the requirement of a probated will.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Tax Court of Canada recently considered whether the term \u201cspouse\u201d in section 160(1)(a) of the Income Tax Act[1] [\u201cITA\u201d] includes a widow(er) of a transferor tax debtor in Enns v. The King, 2023 TCC 28. Section 160 permits the Canada Revenue Agency (\u201cCRA\u201d) to claw back money transferred from taxpayers to non-arm\u2019s length parties [&hellip;]<\/p>\n","protected":false},"author":86,"featured_media":14379,"parent":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[547],"insight-format":[416],"class_list":["post-6398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-private-client"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Widow found to be \u201cspouse\u201d for purposes of section 160(1)(a) of the  Income Tax Act  | Miller Thomson<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.millerthomson.com\/en\/insights\/private-client\/widow-spouse-section-1601a-income-tax-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Widow found to be \u201cspouse\u201d for purposes of section 160(1)(a) of the  Income Tax Act  | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"The Tax Court of Canada recently considered whether the term \u201cspouse\u201d in section 160(1)(a) of the Income Tax Act[1] [\u201cITA\u201d] includes a widow(er) of a transferor tax debtor in Enns v. 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