The Executor's Handbook

3rd Edition Address amount annuitant annuitant's application assets Canada Pension Plan Canada Revenue Agency Canada Savings Bonds cancel capital cost allowance capital gains capital loss capital property child claim clearance certificate common-law partner complete contributions date of death death benefit debts deceased's deduction deemed disposition deemed proceeds designated disability distribution documents election eligible example executor Executor’s Handbook fair market value final return firearms Form funds funeral gain otherwise determined GST/HST credit HBP balance housing unit Income Tax intestate legal representative letters probate LLP balance LLP student LLP withdrawal non-resident Ontario paid participate payable payment period personal representative Phone Number principal residence exemption province qualified beneficiary qualifying home Quebec Quebec Pension Plan received repay repayment request rights or things RRIF RRSP Social Insurance Number spousal spouse or common-law spouse's subsection surviving spouse taxation taxpayer testamentary trust transfer www.cra.gc.ca