Transferring capital property to a spouse at cost, deferring tax to the survivor's death.
In Islamic law
Faraid gives a wife one eighth where there are children, so a full rollover of everything to a spouse would not reflect the shares. The tax advantage and the religious distribution can pull in opposite directions — a point to plan for deliberately.
In Canadian law
An automatic deferral of the deemed disposition where property passes to a spouse or a qualifying spousal trust. It is often the single largest tax lever in a Canadian estate.
No significant difference between the four Sunni schools is recorded on this point in the sources reviewed. Where a specific case turns on it, ask a qualified scholar rather than relying on a general summary.
Canadian legal detail
Treadstone Law, an Ontario firm with a wills and estates practice, covers the Canadian side of this in more depth:
- Deemed disposition at death all assets
- Does ontario have an estate tax
- Deemed disposition executor duties ontario
This entry is general information, not legal or religious advice. Inheritance turns on the exact family circumstances. Confirm Canadian law with a lawyer in your province, and any religious ruling with a qualified scholar.