3 November 2023 APFF Financial Strategies and Instruments Roundtable Q. 8, 2023-0976901C6 F - RPP survivor benefit flowing through a GRE -- summary under Subsection 104(24)

CRA indicated that s. 104(24) would be satisfied regarding the distribution by an estate of a pension benefit received by it to the sole beneficiary (the surviving spouse) through the estate issuing a demand note to her “to the extent that the issuance of the note was permitted by the will and … the demand note was unconditional.”