The current federal legislation for PRPPs only applies to employees governed under federal jurisdiction, such as inter-provincial transportation, banking, telecommunication and airlines. So on June 28, 2012, the Canadian government approved the Pooled Registered Pension Plan (PRPP) Act.
In Canada as in the United States, the transfer of property from one spouse to the other at death is typically not subject to taxation. The tax rules differ between countries however.
A shareholder agreement is a document used to establish the guidelines that will govern the workings of a company and the relationship between the company shareholders.