Kherson, you make a valid point . I am not liking this at all. They will get there taxes in the end and nobody benefits. I, as I'm sure that most here, would like to enjoy part of any good fortunes we work so hard to achieve and not pass it all to an estate just to get it taxed at what? I say a better way to pension reform is to increase the personal TFSA yearly limits more than what is set at present. Five thousand a year really doesn't do a whole lot to the average tax payer who fears exchange traded equities and goes to a GIC . Of course unless your savy at trading or happen to stumble onto a great find, SLI.