At the death of one spouse, the surviving spouse can transfer the assets within the deceased spouse's TFSA to their own TFSA – by being named either the successor account holder or the beneficiary – without requiring new TFSA contribution room.
If a spouse dies with unused TFSA room, however, that room dies with them and, unlike with an RRSP, an estate cannot contribute to a TFSA. Instead, the unused room is simply gone forever.
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