Yes, I do. It's to be found in the amendments in proposed subsection 146(8.1) of the act dealing with a deemed receipt of a refund of premiums. In that provision, when a person dies having money in an RRSP and the RRSP is collapsed and paid out to a beneficiary, if that beneficiary is a spouse or common law partner of the deceased or a financially dependent child, those recipients, when they receive the RRSP balance, have to include it in income, but they can in turn roll it over into another RRSP or a qualified annuity. Those provisions have existed for a while, but the difficulty that was found was that for many financially dependent children, the actual beneficiary of the deceased that would be obtaining the refund of premiums from the RRSP was not the child, for obvious reasons, but rather a trust in favour of the child. These amendments ensure that such a trust for the benefit of a financially dependent child will be eligible for the rollover from the RRSP to a qualifying annuity for the benefit of that child.
On June 5th, 2007. See this statement in context.