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Should I name my children as RRSP beneficiaries?

Only after thinking through the tax. A named child receives the funds; the estate — shared by everyone — pays the tax.

This is legal information only. For advice on your own circumstances, speak to a lawyer.

Only after thinking through the tax. A named child receives the funds; the estate — shared by everyone — pays the tax.

The Canadian position

A rollover is available to a spouse or a financially dependent child. Otherwise the plan is treated as fully withdrawn and taxed on the final return.

Naming one child on a large RRSP can generate a tax bill the other heirs effectively fund.

The Islamic position

The result is a distribution further from faraid than doing nothing: one heir receives an asset, the others absorb its cost.

Researched — no classical split; present-day authorities differ

RRSPs, TFSAs, joint tenancy and beneficiary designations are all newer than the four schools, so this is not a madhhab difference and we have built no four-school table for it. What the schools do agree is the test: the tarikah is what the deceased owned at the moment of death, not how the asset moved afterwards. Applying that test to Canadian instruments is a present-day question, and named bodies reach opposite results — AMJA and Qatar’s Islamweb keep an earned plan in the estate; Singapore’s MUIS treats a nomination as a completed lifetime gift. No source on either side reasons from probate.

No school ruled on this instrument; named present-day bodies differ. Reviewed 2026-09-01. Full positions, evidence and sources — Assets that pass outside the estate — are they part of the tarikah?.

What to do about it

  1. Model the tax before naming anyone.
  2. Consider naming the estate so the asset and its tax stay together.
  3. Take advice — naming the estate exposes the funds to probate and creditors.
Note

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.

Canadian legislation & government
  1. Death of an RRSP annuitant — Canada Revenue Agency
  2. Death of a TFSA holder — Canada Revenue Agency
  3. What to do when someone has died — Canada Revenue Agency
Further reading — Treadstone Law
  1. Rrsp beneficiary financially dependent child — Treadstone Law
  2. Who pays tax rrsp outside the estate ontario — Treadstone Law
  3. Rrsp rrif rollover to spouse at death — Treadstone Law
  4. Intestacy spouse one child ontario — Treadstone Law
  5. Wills & estates practice — Treadstone Law