Canada: Joint Inheritance Rules

In Canada, a cash inheritance is generally tax-free to the beneficiary because most tax is usually paid by the estate before after-tax proceeds are distributed.
Inherited assets usually belong first to the beneficiary, not both spouses, and income from inherited money in a joint account is reported by the inheritor.
Giving inheritance money to a spouse does not cancel spousal attribution rules, but contributions to a spouse's RRSP or TFSA can avoid that issue.
A joint account can still work if it is only jointly titled administratively, while beneficial ownership for tax purposes remains entirely with the inheriting spouse.
Another option is lending funds to a spouse using the prescribed rate in effect, with actual interest payments and matching income and deductions.