‘Til Death Do Us Part – And No Further: When Marriage Ends in the Eyes of the Law

A recent decision from the Federal Court of Appeal offers a powerful reminder of a legal truth that may surprise many:

Under Canadian law, a marriage ends the moment one spouse dies.

While that may feel at odds with how we speak of “surviving spouses” or “widows,” this distinction carries real legal—and financial—consequences, particularly when it comes to inheritance, taxes, and estate planning.

The Case: Enns v. Canada, 2025 FCA 14

At the heart of this case was a seemingly simple question:

Is a widow still a “spouse” for tax purposes after her husband dies?

Marlene Enns had been designated the sole beneficiary of her late husband Peter Enns’ RRSP. When Peter died in 2013, the RRSP—worth over $100,000—was transferred directly to Marlene outside of the estate.

However, Peter Enns had unpaid taxes. The Canada Revenue Agency (CRA), relying on section 160 of the Income Tax Act, assessed Marlene for Peter’s tax debt. Section 160 allows the CRA to pursue spouses or other related parties who receive assets for less than fair market value from a tax debtor.

But was Marlene still a "spouse" after Peter's death?

The Tax Court Said Yes — The Court of Appeal Said No

Initially, the Tax Court of Canada ruled that Marlene was indeed still a “spouse” when she received the RRSP, adopting an earlier decision (Kuchta) that viewed “spouse” more broadly to include widows and widowers.

But on appeal, the Federal Court of Appeal disagreed, overturning the decision and vacating the tax assessment against Marlene.

In doing so, the Court reinforced a critical principle:

Marriage ends at death. A person is no longer a legal “spouse” once their partner passes away.

Why Does This Matter?

This ruling has implications beyond taxation:

1. Spousal entitlements under tax law, pension plans, or insurance may depend on whether someone is still legally considered a spouse.

2. Estate planning must account for how assets pass at death—especially outside the estate via RRSPs or TFSAs.

3. Survivors may face legal hurdles if assets are treated as gifts, not spousal transfers.

In this case, because Marlene was no longer Peter’s “spouse” at the time of the RRSP transfer, the court ruled she could not be held liable for his tax debt under section 160. The marriage, legally speaking, had ended upon Peter’s death.

The Legal vs. Emotional Understanding of ‘Spouse’

Culturally, we use “spouse” or “husband/wife” to refer to a surviving partner. Obituaries, memorials, and family traditions reflect this deeply personal view. But the legal system is clear: the rights and responsibilities of marriage cease at death, unless the law expressly extends them.

As the Court of Appeal noted, many provisions in the Income Tax Act distinguish between a “spouse” and a “former spouse” or “surviving spouse.” Where Parliament intended to continue the legal effect of marriage after death, it used specific language to do so—language that was absent from section 160.

A Word of Caution for Spouses and Advisors

This case is a reminder that legal status matters—and timing matters even more. Key takeaways for families and advisors:

1. Designate beneficiaries with care. Not all beneficiary designations are protected from third-party claims.

2. Don’t assume spousal protections extend after death unless clearly stated in legislation.

3. Review estate and tax planning regularly to account for debts, family dynamics, and asset transfers.

Most importantly - Be cautious with direct RRSP and TFSA designations—they may bypass the estate but still carry consequences.

Conclusion: Finality in Law

While we may say love endures beyond death, the law has a different view. Marriage ends the moment a spouse dies, and with it, many of the legal rights and obligations that once applied. This case highlights why legal clarity, timely planning, and good advice are essential—especially when lives, legacies, and liabilities are involved.

At Judd Law, we help individuals and families navigate these transitions with compassion, clarity, and confidence. If you’ve lost a spouse or are reviewing your estate plan, we’re here to ensure your legal future is protected—before assumptions become liabilities.

This article is intended to inform. Its content does not constitute legal advice and should not be relied upon by readers as such. If you require legal assistance, please see a lawyer. Each case is unique and a lawyer with good training and sound judgment can provide you with advice tailored to your specific situation and needs.