Marlene Enns Triumphs Over Canada Revenue Agency, Secures Late Husband’s Retirement Savings
In a landmark decision that has sent ripples through Canada’s tax system, Alberta widow Marlene Enns has won a hard-fought legal battle against the Canada Revenue Agency (CRA). The court’s ruling, delivered on Tuesday, allows Enns to keep tens of thousands of dollars left to her by her late husband in retirement savings—money the CRA had sought to claim to cover his unpaid tax debts.
The case centered on a controversial clause in Canadian tax law that permits the CRA to pursue spouses or common-law partners for unpaid taxes. However, the court firmly rejected the agency’s argument, stating that Enns is not liable for her late husband’s tax obligations. Under the law, the judge emphasized, a marriage ends the moment one spouse dies, and with it, the legal designation of “spouse” ceases to exist.
The judge’s ruling was unequivocal: a person is only considered a spouse during the time they are married. Once the marriage ends—whether through death or divorce—the spousal relationship is legally terminated. This decision not only vindicates Enns but also challenges the CRA’s practice of targeting surviving spouses for debts they did not incur.
The case has exposed a significant flaw in Canada’s tax system, one that has left many widows and widowers vulnerable to the CRA’s aggressive collection tactics. For years, the agency has used this clause to pursue grieving spouses, often adding financial strain to emotional hardship. Enns’ victory is a powerful rebuke to this practice and a call to action for much-needed reform.
Enns, who endured years of emotional and financial stress during the legal battle, expressed relief and gratitude following the ruling. She stressed that the fight was about more than money—it was about fairness and ensuring that others in her position are not unjustly burdened by a system that often feels punitive. Her courage in standing up to the CRA has made her a symbol of resilience for surviving spouses across the country.
The CRA has yet to indicate whether it will appeal the decision. However, the ruling has already sparked widespread criticism of the agency’s approach and ignited calls for legislative changes to protect surviving spouses from similar battles in the future.
For Marlene Enns, the victory brings closure to a long and exhausting chapter of her life. She can now rest assured that her late husband’s retirement savings will remain in her hands, as he intended. But her win is more than a personal triumph—it’s a wake-up call for a system that has too often overlooked the plight of grieving families.
The CRA may have met its match in Marlene Enns. And for widows and widowers across Canada, her victory is a beacon of hope and a reminder that standing up for what’s right can lead to meaningful change.