An Alberta widow will be allowed to keep tens of thousands of dollars her late husband left to her in retirement savings after winning a years-long court battle against the Canada Revenue Agency.
The ruling Tuesday said Marlene Enns is exempt from a clause in Canadian tax law that gives the tax agency power to collect unpaid tax debts from spouses or common-law partners in certain cases because, under law, her marriage ended the moment her husband died.
The appeal court ruling settles a question that for years did not have a clear answer, after other cases involving widows in the Tax Court of Canada ended with conflicting answers: what should the definition of “spouse” be in cases like the one involving Enns.
The ruling was specific to her, not for everyone else. She alone is exempt.
That analysis (which I grant, may be incorrect) seems to imply this is answering a broader question.