Tax Planning: A Spousal Rollover May Not Always Make Sense

In married or common-law partnerships, using a spousal rollover1 has become a conventional strategy for many estate plans. Under a spousal rollover, any associated capital gains on certain capital property or registered plan income that transfers to a surviving spouse will be deferred until the spouse disposes of, or is deemed to have disposed of, those assets or withdraws them (in the case of registered plans).