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Should your survivor is an excellent Canadian resident, they need to affect Provider Canada discover a valid Canadian SIN. The newest FMV away from $ten,100 since the brand new go out away from dying is not taxable so you can Paul. The fresh $200 of income attained pursuing the time of death (and any after that money earned) is even perhaps not nonexempt so you can Paul. No T4A slip would be provided and Mode RC240, Designation from an exempt Share – Tax-100 percent free Family savings (TFSA), is not needed in this instance.

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