A person known to me who uses the same Accountant as I has unfortunately passed away leaving his wife as the "BENEFICIARY" to his TFSA. Upon completing her taxes, she was told by her government auditor that she must pay full taxes on all the moneys she received from her husbands TFSA !!!!!!!!!!!!!! The auditor said " Had she been named as his SUCCESSOR, the funds would have been transferable to her tax free, but since she was meerly a low life beneficiary then she must pay the piper along with all the associated interest on the unpaid taxes that have accrued since his death.

Might be worth checking how you've worded your "In case of death clause"

Another fine example of our governments continued search for new ways to keep their hands in our pockets.