With respect to the death of a taxpayer, which of the following is accurate? Multiple Choice The reserves that are normally deductible from income are deductible up to 70% in the year of death. Only income from a set list of sources is accrued up until the date of death. A surviving spouse or common-law partner who is the named beneficiary of an unmatured RRSP cannot avoid tax by transferring the unmatured RRSP to their own RRSP. A TFSA will continue to exist if the surviving spouse/partner is the beneficiary of the deceased spouse's/partner's TFSA