There can be, but the two goals pull apart. Faraid gives a wife one eighth where there are children, while the full rollover benefit requires property to pass to the spouse.
The Canadian position
The rollover defers capital gains until the surviving spouse's death. It applies to property that actually passes to the spouse or a qualifying spousal trust.
A spousal trust must give the spouse all the income and exclude anyone else from capital during their lifetime — which conflicts with vesting children's shares now.
The Islamic position
There is no religious objection to deferring tax. The objection would be to redirecting the shares in order to achieve it.
A husband takes one half where his wife left no child and one quarter where she did; a wife takes one quarter where her husband left no child and one eighth where he did. Ibn Qudama records this as the consensus of the scholars, and adds that co-widows share the one fraction between them however many there are.
All four Sunni schools researched and sourced. Reviewed 2026-08-19. Full positions, evidence and sources — What a husband and a wife inherit.
Related madhhab issue: Assets that pass outside the estate — are they part of the tarikah?.
Do not let a tax structure quietly convert a one-eighth share into everything. Model both outcomes before choosing.
This is legal information only. For advice on your own circumstances, speak to a lawyer.
Citations & sources
Every factual claim on this page traces to a source below. Details change — check the original source before relying on any figure, fee or legal position. Anything under “further reading” is related material, not a source for what is stated here.
- Surah an-Nisa 4:11 — shares of children and parents — Quran.com
- Surah an-Nisa 4:12 — shares of spouses and uterine siblings — Quran.com
- Surah an-Nisa 4:176 — the kalalah verse — Quran.com
- What to do when someone has died — Canada Revenue Agency
- Income Tax Act, RSC 1985, c 1 (5th Supp) — Justice Laws Canada
- Spousal trust ontario will surviving spouse — Treadstone Law
- Spouse title change capital gains rollover ontario — Treadstone Law
- Spousal trust surviving spouse remarries ontario — Treadstone Law
- Cottage capital gains tax death ontario — Treadstone Law
- Wills & estates practice — Treadstone Law