Currently, we already allow tax-free rollovers to a surviving spouse upon the decease, whether they have an RRSP or a RRIF. It puts individuals who do not have a surviving spouse or common-law partner at par. This is very common in Canada, where we see the divorce rates rising significantly for the 55 and over. Through death or never marrying at all, chances are quite high you will be single in retirement. You don't have that same opportunity to roll over your RRSP or RRIF assets to another individual.
If we are looking at baby boomers today and if our argument is that they're not saving enough, that they're carrying debt into retirement, there seems to be an incentive if we allow RRSP or RRIF assets to go from mom and dad to a child, as long as they put it into their own RRSP and RRIF. If they decide to spend that money prematurely, then the government would certainly collect their tax revenue. That's the premise of that.