With respect to the death of a taxpayer, which of the following is false?

Multiple Choice

• The representative of the deceased is referred to as the executor.
• Income from all sources is accrued up until the date of death.
• A surviving spouse or common-law partner who is the named beneficiary of a TFSA must transfer the income to their own TFSA.
• A surviving spouse or common-law partner who is the named beneficiary of an unmatured RRSP may avoid tax by transferring the unmatured RRSP to their own RRSP.