The amount of tax that Canadians pay upon death is relatively low. This statement can be supported because A. Most Canadians would count their principal residence and registered retirement accounts, such as an RRSP, as their largest asset B. RRSPs are only subject to tax when a taxpayer is alive and withdrawing money from them C. The increase in value of your summer cottage is not subject to tax D. The tax payable on RRSPs and other registered retirement accounts can be delayed using a spousal rollover