For deaths occurring after 2015, will it be possible to include donations made by the estate of an individual in donations made by the surviving spouse or common-law partner in the particular year or any of the five preceding taxation years? CRA responded (TI translation):
Since proposed clause (c)(i)(C) [of “total charitable gifts”] above does not include a gift made by the estate of a spouse or common-law partner, we are of the view that the total charitable gifts of a surviving spouse or common-law partner for a taxation year or any of the five preceding taxation years, will not include the eligible amount of a gift made by such an estate. Therefore, following these amendments, the administrative practice respecting gifts made in the context of the death of an individual no longer applies for deaths after 2015.